Volumes 36(1) March - 36(4) December
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Accounting Horizons 1987-2023 |
Journal Updates by Year
Akono, H., H. Choi and K. E. Karim. 2022. Convertible debt usage and the pricing of audit services. Accounting Horizons (September): 21-43.
Bhandari, A., B. Mammadov, M. Thevenot and H. Vakilzadeh. 2022. Corporate culture and financial reporting quality. Accounting Horizons (March): 1-24.
Burton, F. G., S. L. Summers, T. J. Wilks and D. A. Wood. 2022. Relevance of accounting research (ROAR) scores: Ratings of titles and abstracts by accounting professionals. Accounting Horizons (June): 7-18.
Chen, K., D. Henderson and C. I. Wiedman. 2022. Voluntary disclosure of disaggregated balance sheet and cash flow information around restatements. Accounting Horizons (September): 45-70.
Cheng, C., K. M. Hennes and P. Sapkota. 2022. The nonlinear relation between effective tax rates and tax-related restatements. Accounting Horizons (December): 1-26.
Chi, W., L. L. Lisic, L. A. Myers, M. Pevzner and T. Seidel. 2022. Does visibility of an engagement partner's association with recent client restatements increase fee pressures from non-restating clients? Accounting Horizons (June): 19-45.
Ciesielski, J. T. 2022. Editorial: Can the FASB regain its mojo? Accounting Horizons (June): 1-6.
Clor-Proell, S. M., N. Brown, S. R. Stubben, B. J. White, E. Blankespoor, E. A. Gordon, M. R. Gujarathi, E. Henry and K. J. Merkley. 2022. Response by the Financial Reporting Policy Committee of the Financial and Reporting Section of the American Accounting Association to the FASB Invitation to Comment on Identifiable Intangible Assets and Subsequent Accounting for Goodwill. Accounting Horizons (September): 1-19.
Convery, A. M., M. Kaufman and T. D. Warfield. 2022. Stakeholder engagement and effective standard setting. Accounting Horizons (June): 47-69.
Downes, J. F., M. A. Draeger and A. E. Sadler. 2022. Does audit committee disclosure of partner-selection involvement signal greater audit quality? Accounting Horizons (March): 49-75.
Draeger, M. A., J. Z. Haislip and M. Sterin. 2022. Is audit committee power associated with audit completeness and earnings announcement timing? Accounting Horizons (June): 71-94.
Frecka, T. J., H. F. Mittelstaedt and J. S. Stevens. 2022. Career paths and compensation for accounting graduates. Accounting Horizons (March): 77-109.
Guo, F., A. Masli, Y. Xu and J. H. Zhang. 2022. Corporate innovation and the auditor's assessment of going concern. Accounting Horizons (December): 27-45.
Hashim, N., W. Li and J. O'Hanlon. 2022. The development of expected-loss methods of accounting for credit losses: A review with analysis of comment letters. Accounting Horizons (September): 71-102.
He, K., X. Pan, G. G. Tian, Y. Wu and C. Cai. 2022. How does reciprocal rent-seeking between politicians and auditors influence audit quality? Evidence from China. Accounting Horizons (September): 103-126.
Holderness, D. K. Jr., K. J. Olsen, T. A. Thornock and E. C. Tomlinson. 2022. Will someone be checking my work? The effect of psychological entitlement and the expectation of being monitored on task performance and misreporting. Accounting Horizons (December): 47-65.
Huang, Y. 2022. The association between audit office team diversity and audit quality. Accounting Horizons (June): 123-141.
Hunt, E., J. Hunt, V. J. Richardson and D. Rosser. 2022. Auditor response to estimated misstatement risk: A machine learning approach. Accounting Horizons (March): 111-130.
Hunt, J. O. S., J. N. Myers and L. A. Myers. 2022. Improving earnings predictions and abnormal returns with machine learning. Accounting Horizons (March): 131-149.
Janvrin, D. J. and T. Wang. 2022. Linking cybersecurity and accounting: An event, impact, response framework. Accounting Horizons (December): 67-112.
Jiang, L., J. A. Pittman and W. Saffar. 2022. Policy uncertainty and textual disclosure. Accounting Horizons (December): 113-131.
Jin, Z., B. Lin and C. Lin. 2022. Client relationships, analyst coverage, and earnings management. Accounting Horizons (March): 151-169.
Kim, W. J., M. A. Plumlee and S. R. Stubben. 2022. Overview of U.S. state and local government financial reporting: A reference for academic research. Accounting Horizons (September): 127-148.
Kostic, N. and T. Sedej. 2022. Blockchain technology, inter-organizational relationships, and management accounting: A synthesis and a research agenda. Accounting Horizons (June): 123-141.
Krishnan, J., S. M. Lee, M. Son and H. Song. 2022. Social capital and internal control material weaknesses. Accounting Horizons (December): 133-155.
Liu, W., H. Tan, T. Xu and J. Zhang. 2022. The joint effect of presentation format and disclosure balance on investors' reactions to sensitivity disclosures of hedging instruments. Accounting Horizons (September): 149-169.
Moehrle, S. R., M. E. Persson and J. A. Reynolds-Moehrle. 2022. Nicholas Dopuch (1929-2018): Editor, mentor, and harbinger of a quantitative accounting research revolution. Accounting Horizons (June): 167-177.
Moon, J. S., S. L. Summers, N. J. Waddoups and D. A. Wood. 2022. Publication benchmarking data based on faculty promoted at the top 200 worldwide accounting research institutions. Accounting Horizons (September): 171-188.
Nagel, D. Y., S. Fuhrmann, R. Tietmeyer and T. W. Guenther. 2022. The perception of risk disclosure characteristics on the credit default swap market - An automated analysis. Accounting Horizons (December): 157-187.
Newton, A. 2022. On the threshold of compliance: Public charities and the public support test. Accounting Horizons (March): 171-196.
Park, J. E. and N. Massel. 2022. The pricing of IPO audit specialization and subsequent issuer underpricing. Accounting Horizons (December): 189-218.
Reinstein, A. and P. M. J. Reckers. 2022. The effects of exposing CPAs to rationalizations: Conscious and unconscious outcomes. Accounting Horizons (December): 219-239.
Stratopoulos, T. C., V. X. Wang and H. Ye. 2022. Use of corporate disclosures to identify the stage of blockchain adoption. Accounting Horizons (March): 197-220.
Tadesse, A. F., R. C. Rosa and R. J. Parker. 2022. The adoption and consequences of COSO 2013. Accounting Horizons (December): 241-260.
Yang, S. 2022. Comment letters on annual reports: Evidence from an emerging market. Accounting Horizons (September): 189-210.
Zimmerman, A. B., A. M. Chaghervand, R. D. Sellers and T. J. Fogarty. 2022. The spillover effect of audit firm office acquisition on the audit quality of the existing client base. Accounting Horizons (June): 143-165.
__________________________________