Volumes 34(1) March - 34(4) December
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Accounting Horizons 1987-2023 |
Journal Updates by Year
Ahn, H., S. Choi and S. C. Yun. 2020. Financial statement comparability and the market value of cash holdings. Accounting Horizons (September): 1-21.
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.
Banker, R. D., X. Li, S. A. Maex and W. Shi. 2020. The audit implications of cloud computing. Accounting Horizons (December): 1-31.
Bloch, R. I., E. E. Harris and A. N. Peterson. 2020. Interlocking boards in nonprofit organizations. Accounting Horizons (June): 1-17.
Brink, W. D. and V. J. Hansen. 2020. The effect of tax authority-developed software on taxpayer compliance. Accounting Horizons (March): 1-18.
Brooks, M. R., S. A. Hairston, P. K. Njoroge and J. W. Ryou. 2020. Does the presence of a general counsel in top management affect audit effort and audit outcomes? Accounting Horizons (September): 39-59.
Bryan, D. B. and T. W. Mason. 2020. Earnings volatility and auditor risk assessments: Evidence from auditor resignations. Accounting Horizons (December): 33-56.
Burke, Q. L., P. Chen and G. J. Lobo. 2020. Is corporate social responsibility performance related to conditional accounting conservatism? Accounting Horizons (June): 19-40.
Burke, Q. L., T. D. Warfield and M. M. Wieland. 2020. Value relevance of disaggregated information: An examination of the rate and volume analysis of bank net interest income. Accounting Horizons (March): 19-43.
Casterella, J. R., R. Desir, M. A. Stallings and J. S. Wainberg. 2020. Information transfer of bankruptcy announcements: Examining the impact of auditor opinions. Accounting Horizons (March): 45-66.
Chakrabarty, B., S. Duellman and M. A. Hyman. 2020. A new approach to estimating the relation between audit fees and financial misconduct. Accounting Horizons (June): 41-61.
Chen, Z., A. Z. Liu, G. S. Seow and H. Xie. 2020. Does mandatory retrospective hedge effectiveness assessment under ASC 815 provide risk-relevant information? Accounting Horizons (September): 61-85.
Cho, S., P. K. Kang, C. Lee and C. Park. 2020. Financial reporting conservatism and voluntary CSR disclosure. Accounting Horizons (June): 63-82.
Cook, K. A., K. Kim and T. C. Omer. 2020. The cost of independence: Evidence from companies' decisions to dismiss audit firms as tax-service providers. Accounting Horizons (June): 83-107.
Dechow, P. M., R. G. Sloan and J. Zeng. 2020. Is it a home run? Measuring relative citation rates in accounting research. Accounting Horizons (March): 67-91.
Desir, R., R. J. Pfeiffer and F. Roberts. 2020. Should government assistance be reflected in financial reports? Accounting Horizons (March): 93-110.
Dong, B., S. L. Tate and L. E. Xu. 2020. Unexpected consequences: The effects on non-accelerated filers of an accelerated filing deadline and SOX Section 404. Accounting Horizons (September): 87-112.
D'Onza, G., G. Sarens and S. DeSimone. 2020. Factors that influence the internal audit functions' maturity. Accounting Horizons (December): 57-74.
Eilifsen, A., F. Kinserdal, W. F. Messier, Jr. and T. E. McKee. 2020. An exploratory study into the use of audit data analytics on audit engagements. Accounting Horizons (December): 75-103.
Feng, N. C. and M. Malik. 2020. Carryforward effects of CSR champions. Accounting Horizons (September): 113-128.
Healy, P. M. and G. Serafeim. 2020. Voluntary, self-regulatory, and mandatory disclosure of oil and gas company payments to foreign governments. Accounting Horizons (March): 111-129.
Hess, M. F. and A. M. Hess. 2020. The consequences of accounting failure for innovation: A multi-level analysis. Accounting Horizons (June): 109-124.
Jo, K. M. and S. Yang. 2020. SEC comment letters on firms' use of non-GAAP measures: The determinants and firms' responses. Accounting Horizons (June): 167-184.
Jones, A. III. and V. M. Iyer. 2020. Who aspires to be a partner in a public accounting firm? A study of individual characteristics and gender differences. Accounting Horizons (September): 129-151.
Kim, J. W., J. Lim and K. Yoon. 2020. Shareholder wealth effects on audit data analytics announcements. Accounting Horizons (December): 125-142.
Kipp, P. C., M. B. Curtis and Z. Li. 2020. The attenuating effect of intelligent agents and agent autonomy on managers' ability to diffuse responsibility for and engage in earnings management. Accounting Horizons (December): 143-164.
Koreff, J., S. W. G. Robb and G. M. Trompeter. 2020. The sentinel effect and financial reporting aggressiveness in the healthcare industry. Accounting Horizons (March): 131-149.
Lai, S., C. Liu and S. Chen. 2020. Internal control quality and investment efficiency. Accounting Horizons (June): 125-145.
Lauck, J. R., J. R. Rakestraw and S. E. Stein. 2020. Do audit fees reflect unique characteristics of individual executives? Accounting Horizons (December): 105-124.
Lauck, J. R., S. J. Perreault, J. R. Rakestraw and J. S. Wainberg. 2020. Strategic audit inquiry: The impact of timing and the promotion of statutory protections on client fraud disclosures. Accounting Horizons (September): 153-167.
Lee, C., J. E. Lee and M. S. Park. 2020. Do PCAOB inspections improve working capital accrual reliability? Evidence from the PCAOB annual versus Triennial inspection exposure. Accounting Horizons (June): 147-166.
Schmidt, P. J., J. Riley and K. S. Church. 2020. Investigating accountants' resistance to move beyond Excel and adopt new data analytics technology. Accounting Horizons (December): 165-180.
Sherwood, M. G., A. L. Nagy and A. B. Zimmerman. 2020. Non-CPAs and office audit quality. Accounting Horizons (September): 169-191.
Sterin, M. 2020. The influence of audit committee expertise on firms' internal controls: Evidence from mergers and acquisitions. Accounting Horizons (September): 193-211.
Tan, W., A. Tsang, W. Wang and W. Zhang. 2020. Corporate social responsibility (CSR) disclosure and the choice between bank debt and public debt. Accounting Horizons (March): 151-173.
Tanyi, P. N., D. V. Rama, K. Raghunandan and G. W. Martin. 2020. Shareholder dissatisfaction and subsequent audit outcomes. Accounting Horizons (December): 181-200.
Zeff, S. A. and M. E. Persson. 2020. Donald T. Nicolaisen: An internationalist SEC Chief Accountant (1944-2019). Accounting Horizons (June): 185-191.