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Volume 1(1) March 1987 - Volume 37(4) December 2023
Recent Updates by Year
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
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Journal Bibliographies
Abbott, L. J., S. Parker and G. F. Peters. 2010. Serving two masters: The association between audit committee internal audit oversight and internal audit activities. Accounting Horizons (March): 1-24.
Abbott, L. J., S. Parker and T. J. Presley. 2012. Female board presence and the likelihood of financial restatement. Accounting Horizons (December): 607-629.
Abdel-Meguid, A. M., G. D. Fernando, R. A. Schneible Jr. and S. Suh. 2019. Differential interpretations and earning quality. Accounting Horizons (June): 59-73.
Abdolmohammadi, M., R. Simnett, J. C. Thibodeau and A. M. Wright. 2006. Sell-side analysts' reports and the current external reporting model. Accounting Horizons (December): 375-389.
Accola, W. L. 1994. Assessing risk and uncertainty in new technology investments. Accounting Horizons (September): 19-35.
Accounting Horizons. 2012. Editor report. Accounting Horizons (December): v-xii.
Accounting Horizons. 2013. Editor's report. Accounting Horizons (December): 909-918.
Accounting Horizons. 2014. Editors report. Accounting Horizons (December): 949-955.
Adams, B., M. M. Frank and T. Perry. 2011. The potential for inflating earnings through the expected rate of return on defined benefit pension plan assets. Accounting Horizons (September): 443-464.
Adhikari, A. and A. Duru. 2006. Voluntary disclosures of free cash flow information. Accounting Horizons (December): 311-332.
Ahn, H., S. Choi and S. C. Yun. 2020. Financial statement comparability and the market value of cash holdings. Accounting Horizons (September): 1-21.
Aier, J. K., J. Comprix, M. T. Gunlock and D. Lee. 2005. The financial expertise of CFOs and accounting restatements. Accounting Horizons (September): 123-135.
Akono, H., H. Choi and K. E. Karim. 2022. Convertible debt usage and the pricing of audit services. Accounting Horizons (September): 21-43.
Akresh, A. D. 2010. A risk model to opine on internal control. Accounting Horizons (March): 65-78.
Albright, T. L. and H. Roth. 1992. The measurement of quality costs: An alternative paradigm. Accounting Horizons (June): 15-27. (Summary).
Alford, R. M., J. R. Strawser and R. H. Strawser. 1990. Does graduate education improve success in public accounting? Accounting Horizons (March): 69-76. (Survey).
Allee, K. D., D. Erickson, A. M. Esplin and T. L. Yohn. 2020. The characteristics, valuation methods, and information use of valuation specialists. Accounting Horizons (September): 23-38.
Allen, P. W. and C. K. Ng. 1997. Financial stake and support for banning trade names, commissions, referral fees and contingent fees. Accounting Horizons (March): 1-6.
Allen, R. D., A. A. Gramling and D. R. Hermanson. 2023. Thinking like an auditor: Evaluating information to arrive at evidence-based conclusions. Accounting Horizons (December): 1-8.
Allen, R. D., D. R. Hermanson, T. M. Kozloski and R. J. Ramsay. 2006. Auditor risk assessment: Insights from the academic literature. Accounting Horizons (June): 157-177.
Alles, M. G. 2015. Drivers of the use and facilitators and obstacles of the evolution of big data by the audit profession. Accounting Horizons (June): 439-449.
Almer, E. D., J. R. Hopper and S. E. Kaplan. 1998. The effect of diversity-related attributes on hiring, advancement and voluntary turnover judgments. Accounting Horizons (March): 1-17.
Alyathural, G., W. W. Cooper and K. K. Sinha. 1991. Note on activity accounting. Accounting Horizons (December): 60-68.
Amin, K., C. Kim, Z. Yang and F. Ye. 2021. Politically connected boards and audit pricing: U.S. evidence. Accounting Horizons (September): 1-22.
Amin, K., J. D. Eshleman and C. Feng. 2018. The effect of SEC's XBRL mandate on audit report lags. Accounting Horizons (March): 1-27.
Anderson, S. W. and H. C. Dekker. 2009. Strategic cost management in supply chains, Part 1: Structural cost management. Accounting Horizons (June): 201-220.
Anderson, S. W. and H. C. Dekker. 2009. Strategic cost management in supply chains, Part 2: Executional cost management. Accounting Horizons (September): 289-305.
Anderson, S. W. and K. Sedatole. 1998. Designing quality into products: The use of accounting data in new product development. Accounting Horizons (September): 213-233. (Summary).
Anderson, U. L., M. H. Christ, K. M. Johnston and L. E. Rittenberg. 2012. A post-SOX examination of factors associated with the size of internal audit functions. Accounting Horizons (June): 167-191.
Andiola, L. M., J. C. Bedard and J. Kremin. 2021. Coaching quality and subordinate work attitudes in the multiple supervisor audit context. Accounting Horizons (September): 23-46.
Angelini, J. P., M. R. Hutton and R. M. Copeland. 1994. Potential adverse effects of specialization within accounting firms. Accounting Horizons (September): 36-47.
Ansari, S. and K. J. Euske. 1995. Breaking down the barriers between financial and managerial accounting: A comment on the Jenkins committee report. Accounting Horizons (June): 40-43.
Anthony, J. J. and S. C. Dilley. 1988. The tax basis financial reporting alternative for nonpublic firms. Accounting Horizons (September): 41-47.
Anthony, R. N. 1988. The accounting concepts we need. Accounting Horizons (December): 128-135.
Anthony, R. N. 1995. The nonprofit accounting mess. Accounting Horizons (June): 44-53.
Anthony, R. N. 1995. Reply: Nonprofit accounting standards. Accounting Horizons (September): 100-103.
Anthony, R. N. 1997. Financial reporting in the 1990s and beyond. Accounting Horizons (December): 107-111.
Appelbaum, D., D. S. Showwalter, T. Sun and M. A. Vasarhelyi. 2021. A framework for auditor data literacy: A normative position. Accounting Horizons (June): 5-25.
Appleton, A., A. Barckow, C. A. Botosan, Y. Kawanishi, A. Kogasaka, A. Lennard, L. Mezon-Hutter, J. Sy and R. Villman. 2023. Perspectives on the financial reporting of intangibles. Accounting Horizons (March): 1-13.
Archambeault, D. S., F. T. DeZoort and T. P. Holt. 2008. The need for an internal auditor report to external stakeholders to improve governance transparency. Accounting Horizons (December): 375-388.
Arens, A. A. 1990. Celebration, evaluation and rededication. Accounting Horizons (December): 88-96.
Argyris, C. and R. S. Kaplan. 1994. Implementing new knowledge: The case of activity-based costing. Accounting Horizons (September): 83-105. (Summary).
Armstrong, M. B. and J. I. Vincent. 1988. Public accounting profession at a crossroads. Accounting Horizons (March): 94-98.
Arnold, J. L. 1992. Message from the managing editor. Accounting Horizons (March): 1-3. (Discussion of the four functions of the professoriate: 1) The scholarship of discovery, 2) the scholarship of integration, 3) the scholarship of application, and 4) the scholarship of teaching, and how recognition of the multiple levels of scholarship is to be applied in the editorial policy of Accounting Horizons. Based on Boyer, E. L. 1990. Scholarship Reconsidered: Priorities of the Professoriate. Carnegie Foundation for the Advancement of Teaching).
Arnold, J. L. 1992. Message from the managing editor. Accounting Horizons (December): 1-4.
Arnold, J. L. 1993. Preface to: "Personal integrity and accountability". Accounting Horizons (March): 58.
Arya, A., J. C. Glover and S. Sunder. 2003. Are unmanaged earnings always better for shareholders? Accounting Horizons (Supplement): 111-116.
Asare, S. K. and A. M. Wright. 2012. Investors', auditors', and lenders' understanding of the message conveyed by the standard audit report on the financial statements. Accounting Horizons (June): 193-217.
Ashbaugh, H., K. M. Johnstone and T. D. Warfield. 1999. Corporate reporting on the internet. Accounting Horizons (September): 241-257.
Ashton, R. H. and A. M. Cianci. 1998. Contributions of the "Research opportunities in auditing" program: An empirical assessment. Accounting Horizons (June): 120-138.
Asthana, S. C., K. K. Raman and H. Xu. 2015. U. S.-listed foreign companies' choice of a U. S. -based versus home country-based big N principle auditor and the effect on audit fees and earnings quality. Accounting Horizons (September): 631-666.
Asthana, S. C., R. Kalelkar and K. K. Raman. 2021. Does client cyber-breach have reputational consequences for the local audit office? Accounting Horizons (December): 1-22.
Atiase, R. K., L. S. Bamber and R. N. Freeman. 1988. Accounting disclosures based on company size: Regulations and capital markets evidence. Accounting Horizons (March): 18-26.
Ayers, B. C., C. E. Lefanowicz and J. R. Robinson. 2000. The financial statement effects of eliminating the pooling-of-interest method of acquisition accounting. Accounting Horizons (March): 1-19.
Ayers, S. and S. E. Kaplan. 1998. Potential differences between engagement and risk review partners and their effect on client acceptance judgments. Accounting Horizons (June): 139-153.
Baber, W. R. and S. Kang. 2002. The impact of split adjusting and rounding on analysts' forecast error calculations. Accounting Horizons (December): 277-289.
Baber, W. R., A. A. Roberts and G. Visvanathan. 2001. Charitable organizations' strategies and program-spending ratios. Accounting Horizons (December): 329-343.
Badertscher, B. A. and J. J. Burks. 2011. Accounting restatements and the timeliness of disclosures. Accounting Horizons (December): 609-629.
Baetge, J., H. Berndt, H. Bruns, W. B. von Colbe, A. G. Coenenberg, H. Korst, H. Lederle, A. Metze, D. Ordelheide, H. Pfingsten, H. Reinhard, C. Schnicke, J. Schwitters, T. Seeberg, G. Siepe, P. Urban, H. Weber, A. Weismuller and K. V. Wysocki. 1995. Working group on external financial reporting of the Schmalenbach-Gesellschaft-Deutsche Gesellschaft fur Betriebswirtschaft. German accounting principles: An institutionalized framework. Accounting Horizons (September): 92-99.
Bagby, J. W. and P. L. Kintzle. 1987. Management discussion and analysis: Discretionary disclosures and the business segment. Accounting Horizons (March): 51-60.
Bagley, P. L., D. Dalton and M. Ortegren. 2012. The factors that affect accountants' decisions to seek careers with Big 4 versus non-Big 4 accounting firms. Accounting Horizons (June): 239-264.
Bahnson, P. R., P. B. W. Miller and B. P. Budge. 1996. Nonarticulation in cash flow statements and implications for education. Accounting Horizons (December): 1-15.
Bai, G. 2016. Applying variance analysis to understand California hospitals' expense recovery status by patient groups. Accounting Horizons (June): 211-223.
Bailey, A. D. Jr. 2008. Foreward - "Your intellectual property: Who owns it? Accounting Horizons (March): 47-48.
Bailey, A. D. Jr. 2014. Perspectives on the Public Company Accounting Oversight Board (PCAOB) 2004-2005. Accounting Horizons (December): 889-899.
Baker, R. R., G. C. Biddle, M. R. Lowry and N. G. O'Connor. 2018. Shades of gray: Internal control reporting by Chinese U.S.-listed firms. Accounting Horizons (December): 1-30.
Balakrishnan, R. and K. Sivaramakrishnan. 1996. Is assigning capacity costs to individual products necessary for capacity planning. Accounting Horizons (September): 1-11.
Balakrishnan, R., D. M. Koehler and A. S. Shah. 2018. TDABC: Lessons from an application in healthcare. Accounting Horizons (December): 31-47.
Balakrishnan, R., E. Labro and K. Sivaramakrishnan. 2012. Product costs as decision aids: An analysis of alternative approaches (Part 1). Accounting Horizons (March): 1-20. (Description of four types of cost systems: Traditional volume-based systems, activity-based systems, time-driven activity-based systems, and resource consumption accounting).
Balakrishnan, R., E. Labro and K. Sivaramakrishnan. 2012. Product costs as decision aids: An analysis of alternative approaches (Part 2). Accounting Horizons (March): 21-41.
Balakrishnan, R., K. Sivaramakrishnan and S. Sunder. 2004. A resource granularity framework for estimating opportunity costs. Accounting Horizons (September): 197-206.
Ball, R. 2008. What is the actual economic role of financial reporting? Accounting Horizons (December): 427-432.
Ball, R. 2013. Accounting informs investors and earnings management is rife: Two questionable beliefs. Accounting Horizons (December): 847-853.
Ballou, B., J. H. Grenier and A. Reffett. 2021. Stakeholder perceptions of data and analytics based auditing techniques. Accounting Horizons (September): 47-68.
Ballou, B., N. H. Godwin and R. T. Shortridge. 2003. Firm value and employee attitudes on workplace quality. Accounting Horizons (December): 329-341.
Ballou, B., R. J. Casey, J. H. Grenier and D. L. Heitger. 2012. Exploring the strategic integration of sustainability initiatives: Opportunities for accounting research. Accounting Horizons (June): 265-288.
Balsam, S. 1994. Extending the method of accounting for stock appreciation rights to employee stock options. Accounting Horizons (December): 52-60.
Balsam, S. and R. Lipka. 1998. Share prices and alternative measures of earnings per share. Accounting Horizons (September): 234-249.
Balsam, S., A. J. Irani and Q. J. Yin. 2012. Impact of job complexity and performance on CFO compensation. Accounting Horizons (September): 395-416.
Balsam, S., A. L. Reitenga and J. Yin. 2008. Option acceleration in response to SFAS No. 123(R). Accounting Horizons (March): 23-45.
Balsam, S., H. A. Mozes, and H. A. Newman. 2003. Managing pro forma stock option expense under SFAS No. 123. Accounting Horizons (March): 31-45.
Bamber, E. M. and R. A. Stratton. 1997. The information content of the uncertainty-modified audit report: Evidence from bank loan officers. Accounting Horizons (June): 1-11.
Banker, R. D. and R. S. Kaplan. 2014. William W. Cooper: Innovator, fighter, and scholar. Accounting Horizons (March): 193-203.
Banker, R. D., X. Li, S. A. Maex and W. Shi. 2020. The audit implications of cloud computing. Accounting Horizons (December): 1-31.
Bannister, J. W. and H. A. Newman. 2003. Analysis of corporate disclosures on relative performance evaluation. Accounting Horizons (September): 235-246.
Bao, D., J. Choi, B. U. Kang and W. Lee. 2021. The effect of external audits: Evidence from voluntary audits of hedge funds. Accounting Horizons (December): 23-43.
Barber, W. R., L. Liang and Z. Zhu. 2012. Associations between internal and external corporate governance characteristics: Implications for investigating financial accounting restatements. Accounting Horizons (June): 219-237.
Bardhan, I., S. Lin and S. Wu. 2015. The quality of internal control over financial reporting in family firms. Accounting Horizons (March): 41-60.
Barker, R. 2004. Reporting financial performance. Accounting Horizons (June): 157-172.
Barrett, M. J., W. H. Beaver, W. W. Cooper, J. A. Milburn, D. Solomons and D. P. Tweedie. American Accounting Association Committee on Accounting and Auditing Measurement, 1989-90. Accounting Horizons (September): 81-105.
Barth, M. E. 2006. Including estimates of the future in today's financial statements. Accounting Horizons (September): 271-285.
Barth, M. E. 2014. Measurement in financial reporting: The need for concepts. Accounting Horizons (June): 331-352.
Barth, M. E. and C. M. Murphy. 1994. Required financial statement disclosures: Purposes, subject, number, and trends. Accounting Horizons (December): 1-22.
Barth, M. E. and W. R. Landsman. 1995. Fundamental issues related to using fair value accounting for financial reporting. Accounting Horizons (December): 97-107.
Barth, M. E. and W. R. Landsman. 2018. Using fair value earnings to assess firm value. Accounting Horizons (December): 49-58.
Barth, M. E., D. W. Collins, G. M. Crooch, J. A. Elliott, T. J. Frecka, E. A. Imhoff Jr, W. R. Landsman and R. G. Stephens. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to The FASB exposure draft "Accounting by creditors for impairment of a loan - Income recognition". Accounting Horizons (March): 96-98.
Barth, M. E., D. W. Collins, G. M. Crooch, J. A. Elliott, T. J. Frecka, E. A. Imhoff, Jr., W. R. Landsman, C. L. McDonald and D. G. Searfoss. 1993. AAA's Financial Accounting Standards Committee response to FASB discussion memorandums and exposure draft: Accounting by creditors for impairment of a loan. Accounting Horizons (September): 114-117.
Barth, M. E., D. W. Collins, G. M. Crooch, J. A. Elliot, T. J. Flecka, E. A. Imhoff, Jr. W. R. Landsman, C. L. McDonald and D. G. Searfoss. 1994. AAA's Financial Accounting Standards Committee report,. Response to the FASB exposure draft "Accounting for certain investments in debt securities". Accounting Horizons (June): 117-119.
Barth, M. E., D. W. Collins, G. M. Crooch, J. A. Elliott, T. J. Frecka, E. A. Imhoff Jr, W. R. Landsman and R. G. Stephens. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to the FASB exposure draft "Disclosure about derivative instruments and fair value of financial instruments". Accounting Horizons (March): 92-95.
Barth, M. E., D. W. Collins, J. A. Elliott, J. W. Gribble, W. R. Landsman, S. H. Penman, J. T. Smith, R. G. Stephens and T. D. Warfield. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to the FASB exposure draft "Accounting for mortgage servicing rights, and excess servicing rights and for securitization of mortgage loans". Accounting Horizons (June): 77-79.
Barth, M. E., D. W. Collins, J. A. Elliott, J. W. Gribble, W. R. Landsman, S. H. Penman, J. T. Smith, R. G. Stephens and T. D. Warfield. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to the FASB "Preliminary views on major issues related to consolidation policy". Accounting Horizons (June): 80-82.
Barth, M. E., J. A. Elliott, D. W. Collins, G. M. Crooch, T. J. Frecka, E. A. Imhoff Jr, W. R. Landsman and R. G. Stephens. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to the FASB discussion document "Accounting for hedging and other risk-adjusting activities: Questions for comment and discussion". Accounting Horizons (March): 87-91.
Barth, M. E., T. B. Bell, D. W. Collins, G. M. Crooch, J. A. Elliot, T. J. Flecka, E. A. Imhoff, Jr. W. R. Landsman and R. G. Stephens. 1994. AAA's Financial Accounting Standards Committee reports. Response to the FASB prospectus "Earnings per share". Accounting Horizons (June): 111-113.
Barth, M. E., T. B. Bell, D. W. Collins, G. M. Crooch, J. A. Elliot, T. J. Flecka, E. A. Imhoff, Jr. W. R. Landsman and R. G. Stephens. 1994. AAA's Financial Accounting Standards Committee reports. Response to exposure draft "Accounting for stock-based compensation". Accounting Horizons (June): 114-116.
Barth, M. E., T. B. Bell, D. W. Collins, G. M. Crooch, J. A. Elliot, T. J. Flecka, E. A. Imhoff, Jr. W. R. Landsman and R. G. Stephens. 1994. AAA's Financial Accounting Standards Committee report. Response to the FASB discussion memorandum "Reporting disaggregated information by business enterprises". Accounting Horizons (September): 75-82.
Barth, M. E., W. R. Landsman and R. J. Rendleman Jr. 2000. Implementation of an option pricing-based bond valuation model for corporate debt and its components. Accounting Horizons (December): 455-479.
Bartlett, G. D., J. Kremin, K. K. Saunders and D. A. Wood. 2016. Attracting applications for in-house and outsourced internal audit positions: Views from external auditors. Accounting Horizons (March): 143-156.
Bartlett, R. W. 1991. A heretical challenge to the incantations of audit independence. Accounting Horizons (March): 11-16.
Bartley, J., A. Y. S. Chen and E. Z. Taylor. 2011. A comparison of XBRL filings to corporate 10-Ks: Evidence from the voluntary filings program. Accounting Horizons (June): 227-245.
Bartley, J. W. and A. Y. S. Chen. 1992. Material changes in financial reporting attributes to the Tax Reform Act of 1986. Accounting Horizons (March): 62-74.
Bartov, E. and Y. Konchitchki. 2017. SEC filings, regulatory deadlines, and capital market consequences. Accounting Horizons (December): 109-131.
Barua, A., K. Raghunandan and V. Dasaratha. 2017. Shareholder votes on auditor ratification and subsequent auditor dismissals. Accounting Horizons (March): 129-139.
Barua, A., L. F. Davidson, D. V. Rama and S. Thiruvadi. 2010. CFO gender and accruals quality. Accounting Horizons (March): 25-39.
Bastable, C. W. and D. H. Bao. 1988. The fiction of sales-mix and sales-quantity variances. Accounting Horizons (June): 10-17.
Basu, S. 2008. Panel on big unanswered questions in accounting-genesis. Accounting Horizons (December): 425-426.
Basu, S. 2008. Panel on big unanswered questions in accounting-synopsis. Accounting Horizons (December): 449-451.
Basu, S. 2012. How can accounting researchers become more innovative? Accounting Horizons (December): 851-870.
Basu, S. 2013. Devil's advocate: The most incorrect beliefs of accounting experts. Accounting Horizons (December): 841-846.
Basu, S. and G. B. Waymire. 2006. Recordkeeping and human evolution. Accounting Horizons (September): 201-229.
Bauman, M. P. 2003. The impact and valuation of off-balance-sheet activities concealed by equity method accounting. Accounting Horizons (December): 303-314.
Bauman, M. P. and K. W. Shaw. 2014. An analysis of critical accounting estimate disclosures of pension assumptions. Accounting Horizons (December): 819-845.
Bauman, M. P. and R. N. Francis. 2011. Issues in lessor accounting: The forgotten half of lease accounting. Accounting Horizons (June): 247-266.
Baumker, M., P. Biggs, S. E. McVay and J. Pierce. 2014. The disclosure of non-GAAP earnings following regulation G: An analysis of transitory gains. Accounting Horizons (March): 77-92.
Bayless, R., J. Cochrane, T. Harris, J. Leisenring, J. McLaughlin and J. P. Wirtz. 1996. International access to U.S. capital markets - An AAA forum on accounting policy. Accounting Horizons (March): 75-94.
Bazley, J. D. and J. C. Tripp. 1989. The corporate alternative minimum tax: Impacts on financial reporting. Accounting Horizons (March): 54-62.
Beams, J. D., A. J. Amoruso and F. M. Richardson. 2005. Discretionary reporting of stock options by IPO firms. Accounting Horizons (December): 223-236.
Beasley, M. S., J. V. Carcello, Dana R. Hermanson and P. D. Lapides. 2000. Fraudulent financial reporting: Consideration of industry traits and corporate governance mechanisms. Accounting Horizons (December): 441-454.
Beatty, A. 1996. Forum on experience in practice: Federal Reserve Bank. Accounting Horizons (September): 122-125.
Beatty, R. P., S. M. Riffe and R. Thompson. 1999. The method of comparables and tax court valuations of private firms: An empirical investigation. Accounting Horizons (September): 177-199.
Beaulieu, P. 2014. Voluntary income reporting. Accounting Horizons (June): 277-295.
Beaver, W. H. 1987. Presidential address. Accounting Horizons (December): 1-6.
Beaver, W. H. 1991. Problems and paradoxes in the financial reporting of future events. Accounting Horizons (December): 122-134.
Beaver, W. H. 1996. Directions in accounting research: Near and far. Accounting Horizons (June): 113-124.
Beaver, W. H. and M. A. Wolfson. 2013. Charles T. Horngren: Mentor, role model, colleague, and friend. Accounting Horizons (June): 433-442. (Link to Beaver).
Bédard, J., P. Coram, R. Espahbodi and T. J. Mock. 2016. Does recent academic research support changes to audit reporting standards? Accounting Horizons (June): 255-275.
Beets, S. D. and C. C. Souther. 1999. Corporate environmental reports: The need for standards and an environmental assurance service. Accounting Horizons (June): 129-145.
Begley, J. and R. Freedman. 2004. The changing role of accounting numbers in public lending agreements. Accounting Horizons (June): 81-96.
Behling, O. and J. F. Dillard. 1987. Accounting: The intuitive challenge. Accounting Horizons (June): 35-42. (Very interesting discussion of the rational (analytic or computational) decision model versus the intuitive (judgmental) decision model. The authors provide some recommendations related to a balanced approach involving four decision strategies related to when cause and effect relationships are certain or uncertain. The strategies include: computational, judgmental, compromise, and inspirational).
Behn, B. K., J. V. Carcello, D. R. Hermanson and R. H. Hermanson. 1997. The determinants of audit client satisfaction among clients of big 6 firms. Accounting Horizons (March): 7-24.
Behn, B. K., T. V. Eaton and J. R. Williams. 1998. The determinants of the deferred tax allowance account under SFAS No. 109. Accounting Horizons (March): 63-78.
Bell, T. B., T. J. Frecka and I. Solomon. 1993. The relation between research productivity and teaching effectiveness: Empirical evidence for accounting educators. Accounting Horizons (December): 33-47.
Benston, G. J. 1995. Review of Defining the roles of accountants, bankers and regulators in the United States. Accounting Horizons (December): 138-142.
Benston, G. J., D. R. Carmichael, J. S. Demski, B. G. Dharan, K. Jamal, R. Laux, S. Rajgopal and G. Vrana. 2007. AAA Financial Accounting Standards Committee: The FASB's conceptual framework for financial reporting: A critical analysis. Accounting Horizons (June): 229-238.
Bentley, J. W. 2021. Improving the statistical power and reliability of research using Amazon Mechanical Turk. Accounting Horizons (December): 45-62.
Beresford, D. 1990. Internationalization of accounting standards. Accounting Horizons (March): 99-107.
Beresford, D. R. 1988. The "balancing act" in setting accounting standards. Accounting Horizons (March): 1-7.
Beresford, D. R. 1991. Standard setting process in trouble (again). Accounting Horizons (June): 94-96.
Beresford, D. R. 1993. Frustrations of a standards setter. 1993. Accounting Horizons (December): 70-76.
Beresford, D. R. 1995. How should the FASB be judged? Accounting Horizons (June): 56-61.
Beresford, D. R. 1996. What did we learn from the stock compensation project? Accounting Horizons (June): 125-130.
Beresford, D. R. 1997. How to succeed as a standard setter by trying really hard. Accounting Horizons (September): 79-90.
Beresford, D. R. 2001. Congress looks at accounting for business combinations. Accounting Horizons (March): 73-86.
Beresford, D. R. and L. T. Johnson. 1995. Interactions between the FASB and the academic community. Accounting Horizons (December): 108-117.
Beyer, B. D., D. R. Herrmann and E. T. Rapley. 2019. Disaggregated capital expenditures. Accounting Horizons (December): 77-93.
Beyer, B. D., S. M. Nabor and E. T. Rapley. 2018. Real earnings management by benchmark-beating firms: Implications for future profitability. Accounting Horizons (December): 59-84.
Bhandari, A., B. Mammadov, M. Thevenot and H. Vakilzadeh. 2022. Corporate culture and financial reporting quality. Accounting Horizons (March): 1-24.
Bhat, G., J. A. Lee and S. G. Ryan. 2021. Using loan loss indicators by loan type to sharpen the evaluation of banks' loan loss accruals. Accounting Horizons (September): 69-91.
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Davis, G. B. 1987. Information systems. Accounting Horizons (June): 69-74.
Davis, G. B. 1988. Information systems. Accounting Horizons (March): 101-103.
Davis, G. B. 1988. Information systems: Productivity gains from computer-aided software engineering. Accounting Horizons (June): 90-93.
Davis, G. B. 1988. Information systems: The hidden cost of end-user computing. Accounting Horizons (December):. 103-106
Davis, G. B. and J. R. Hamann. 1988. Information systems. Accounting Horizons (September): 96-99.
Davis, G. B. and M. C. Monroe. 1987. Information requirements for computer applications. Accounting Horizons (December): 105-109.
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Davis, M. L. 1998. My experience with the FASB faculty fellowship program. Accounting Horizons (December): 429-439.
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Demski, J. S. and J. L. Zimmerman. 2000. On "Research vs. teaching": A long-term perspective. Accounting Horizons (September): 343-352.
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Dyckman, T. R. 1988. The king's new cloths. Accounting Horizons (June): 115-122. (Dyckman addresses the question of whether mathematical modeling in managerial accounting has made a net positive contribution to society).
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Elliott, R. K. 1992. The third wave breaks on the shores of accounting. Accounting Horizons (June): 61-85. (Summary).
Elliott, R. K. 1994. Confronting the future: Choices for the attest function. Accounting Horizons (September): 106-14.
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Falk D. L. and M. H. Granof. 1990. Internal service funds are beyond salvation. Accounting Horizons (June): 58-66. (Internal service funds are used to account for the financing of goods and services provided by one department or agency to other departments or agencies of the government unit, or to other governmental units, on a cost reimbursement basis).
Fang, J., L. He and T. S. Shaw. 2018. The effect of external auditors on managerial slack. Accounting Horizons (December): 85-115.
Fang, X., Y. Li, B. Xin and W. Zhang. 2016. Financial statement comparability and debt contracting: Evidence from the syndicated loan market. Accounting Horizons (June): 277-303.
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Favere-Marchesi, M. and C. Emby. 2018. The alumni effect and professional skepticism: An experimental investigation. Accounting Horizons (March): 53-63.
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Feng. Z., D. S. Sharma, M. Dao and H. Huang. 2023. Global-level auditor industry specialization and the cost of equity capital. Accounting Horizons (September): 117-146.
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Filzen, J. J., G. A. McBrayer and K. S. Shannon. 2023. Risk factor disclosures: Do managers and markets speak the same language? Accounting Horizons (June): 67-83.
Finnerty, J. D. and D. Grant. 2002. Alternative approaches to testing hedge effectiveness under SFAS No. 133. Accounting Horizons (June): 95-108.
Fischer, M., T. P. Gordon and S. B. Khumawala. 2008. Tax-exempt organizations and nonarticulation: Estimates are no substitute for disclosure of cash provided by operations. Accounting Horizons (June): 133-158.
Flamholtz, E. G. 1988. Developing human resource accounting as a human resource decision support system. Accounting Horizons (September): 1-9.
Flegm, E. H. 1989. The limitations of accounting. Accounting Horizons (September): 90-97.
Fleischman, G. M. and T. Stephenson. 2012. Client variables associated with four key determinants of demand for tax preparer services: An exploratory study. Accounting Horizons (September): 417-437.
Fleischman, G. M., T. Stephenson, K. B. Walker and K. A. Cook. 2017. Factors that influence accounting faculty career satisfaction: Comparisons by program prestige and tenure status. Accounting Horizons (September): 1-20.
Fogarty, T. J. and J. Grant. 1995. Impact of the actuarial profession on financial reporting. Accounting Horizons (September): 23-33.
Fogarty, T. J., A. Reinstein and R. S. Heath. 2017. Are today's young accountants different? An intergenerational comparison of three psychological attributes. Accounting Horizons (June): 83-104.
Foran, N. J. and M. F. Foran. 1987. SFAS No. 12 and the conceptual framework. Accounting Horizons (December): 43-50.
Formichella, M. J. 1987. Commentary: The accounting profession. Accounting Horizons (March): 80-82.
Fotoh, L. E. and J. I. Lorentzon. 2023. Audit digitalization and its consequences on the audit expectation gap: A critical perspective. Accounting Horizons (March): 43-69.
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