Accounting Horizons

Papers
(The H4-Index of Accounting Horizons is 11. The table below lists those papers that are above that threshold based on CrossRef citation counts [max. 250 papers]. The publications cover those that have been published in the past four years, i.e., from 2021-09-01 to 2025-09-01.)
ArticleCitations
The Peer Deterrent Effect of Whistleblowing on Financial Reporting Aggressiveness45
Does Unconditional Accounting Conservatism Imply Upside or Downside Risk? Evidence from the Options Market41
Overview of U.S. State and Local Government Financial Reporting: A Reference for Academic Research30
The Impact of Domain-Specific Internal Audit Education on Financial Reporting Quality and External Audit Efficiency26
Building the TechHub.training Website for Training Accountants in Data Analytics26
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 1—Outcomes and Consequences25
Replication of Audit and Financial Accounting Research: We Do More than We Think21
Beyond Algorithms: A Multifaceted Exploration of Trust, Confidence, and Blame in Generative AI-Assisted Advice19
Peripheral Benefit of Single Audit Monitoring in Attracting Charitable Donations18
More Incentive, Less Pollution: Environmental Responsibility of Local Cadres and Environment Governance14
Accounting Quality and Household Stock Market Participation13
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