Volumes 37(1) March - 37(4) December
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Accounting Horizons 1987-2023 |
Journal Updates by Year
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.
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.
Bjornsen, M., B. G. Brockbank and J. D. Prentice. 2023. The effect of analyst conservatism on meeting the consensus via earnings management. Accounting Horizons (June): 1-17.
Blay, A. D., L. Mauler and J. Nash. 2023. Within or across auditors? Understanding knowledge transfer in audit production. Accounting Horizons (September): 1-26.
Boone, J. P., I. K. Khurana and K. K. Raman. 2023. Accounting estimation intensity, auditor estimation expertise, and management bias. Accounting Horizons (June): 19-46.
Bowen, R. M., S. Dutta, S. Tang and P. Zhu. 2023. Does corporate governance quality influence insider trading around private meetings between managers and investors? Accounting Horizons (September): 27-57.
Brockbank, B. G., C. Do and B. P. Lawson. 2023. Audit market concentration and audit quality: Evidence from analysts' forecasts. Accounting Horizons (September): 59-77.
Calvin, C. G. and M. Holt. 2023. The impact of domain-specific internal audit education on financial reporting quality and external audit efficiency. Accounting Horizons (June): 47-65.
Clor-Proell, S. M., K. Kadous and C. A. Proell. 2023. Do as I say: A look at the supervisor behaviors that encourage upward communication on audit teams. Accounting Horizons (March): 15-24.
Cross, J. M., R. Moroney and S. Phang. 2023. Is it all in the mind (fullness)? An exploratory study assessing the impact of mindfulness on professional skepticism. Accounting Horizons (March): 25-41.
Crowle, E. N., R. P. Decker and S. P. Rowe. 2023. Retain or rotate: The association between frequent auditor switching and audit quality. Accounting Horizons (September): 79-101.
Desir, R., S. J. Perreault and J. S. Wainberg. 2023. When cash is not king: An examination of the relative effectiveness of tangible versus cash rewards on whistleblower reporting behavior. Accounting Horizons (September): 103-115.
Draeger, M. A. and E. R. Lohwasser. 2023. The effects of internal controls on the audit completeness and reliability of earnings announcements. Accounting Horizons (December): 9-32.
Etgen, E., T. Downen and L. Lee. 2023. Accounting profession mentoring in the #metoo era. Accounting Horizons (December): 33-50.
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.
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.
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.
Fung, S. Y. K., Z. Wang, L. Zhang and X. Zhu. 2023. Exogenous loss of analyst coverage and choice of audit quality. Accounting Horizons (March): 71-92.
Gamble, G. O. and C. D. Tollerson. 2023. The formulation of financial statements: A proposal for change. Accounting Horizons (December): 51-65.
Goh, B. W., J. Lee, D. Li and M. Wang. 2023. Auditor materiality threshold and audit quality - Evidence from the revised ISA 700 in the United Kingdom. Accounting Horizons (September): 147-170.
Hairston, S., J. A. Johnston and J. H. Zhang. 2023. Auditing the derivative usage of bank-holding companies. Accounting Horizons (December): 67-84.
Hale, K. and J. M. Truelson. 2023. Client acquisition following an auditor's unethical behavior: An examination of reputational consequences following KPMG's "Steal the Exam" scandal. Accounting Horizons (June): 85-104.
Han, Y., H. Huang, W. Liu and Y. Hsu. 2023. Firm-value effects of carbon emissions and carbon disclosures: Evidence from Taiwan. Accounting Horizons (September): 171-191.
Harmon, W. K., S. Mutlu and Z. Ye. 2023. Book review: Richardson, V. J., R. A. Teeter and K. L. Terrell. 2003. Data Analytics for Accounting (3rd edition). McGraw Hill. Accounting Horizons (December): 207-211.
Hawkins, S. R., J. Pickerd, S. L. Summers and D. A. Wood. 2023. The development of the process mining event log generator (PMELG) tool. Accounting Horizons (December): 89-95.
Huang, S. X. and M. Kim. 2023. Accounting quality and household stock market participation. Accounting Horizons (March): 93-120.
Hughes, H., T. J. Smith and S. Walton. 2023. Material contract redactions and cybersecurity breaches. Accounting Horizons (September): 193-219.
Huston, G. R., Y. Wang and T. Wang. 2023. How do firms respond to a non-income tax? The interplay between non-income taxes and income tax avoidance. Accounting Horizons (December): 97-116.
Islam, M. S., W. McCumber, N. Farah and H. Qiu. 2023. CEO network connections and the timeliness of financial reporting. Accounting Horizons (December): 117-147.
Josefy, A. B., L. Rees and S. Tse. 2023. Investor response to bad news versus good news management earnings guidance. Accounting Horizons (March): 121-142.
Liao, Q., B. Ouyang and Y. Tang. 2023. The impact of executive ethnic diversity on real earnings management. Accounting Horizons (December): 149-175.
Luo, X., T. Wang, L. Yang, X. Zhao and Y. Zhang. 2023. Initial evidence on the market impact of the iXBRL adoption. Accounting Horizons (March): 143-171.
Marquez-Illescas, G. and L. Zhou. 2023. CEO narcissism and properties of analysts' forecasts. Accounting Horizons (September): 221-241.
Nichols, D. C. and J. M. Wahlen. 2023. The essential role of accounting information in the capital markets: Updating seminal research results with current evidence. Accounting Horizons (June): 105-132.
Peng, Q., S. Yin and R. Zhang. 2023. Common institutional blockholders and reporting practices: Evidence from accounting comparability. Accounting Horizons (June): 133-159.
Prentice, J. D., K. L. Bills and G. F. Peters. 2023. The impact of benefit plan audits on the financial statement audit. Accounting Horizons (June): 161-187.
Rosenthal, L., B. Brown, J. L. Higgs and T. J. Rupert. 2023. Tax software versus paid preparers: Motivations and predictors for the mode of tax preparation assistance. Accounting Horizons (March): 173-191.
Stuerke, P. S. 2023. Book review: King, T. A. 2022. The Numerate Leader: How to Pull Game-Changing Insights from Statistical Data. Wiley. Accounting Horizons (September): 279-280.
Walton, S., P. Wheeler and Y. Zhang. 2023. Intended and unintended consequences of ERP system implementation. Accounting Horizons (December): 177-205.
Wang, S. 2023. Top management team functional diversity and management forecast accuracy. Accounting Horizons (September): 243-278.
Wang, Y. and K. A. Cook. 2023. Do firms modify investments in tax planning to manage earnings? Accounting Horizons (June): 189-216.
Wedemeyer, P. D. and S. A. Zeff. 2023. Organization and development of Arthur Andersen & Co.'s public review board - The Minow years, 1974-1983. Accounting Horizons (June): 217-232.
Zhang, C., H. Issa, A. Rozario and J. S. Soegaard. 2023. Robotic process automation (RPA) implementation case studies in accounting: A beginning to end perspective. Accounting Horizons (March): 193-217.
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