Accounting Horizons

Papers
(The H4-Index of Accounting Horizons is 12. 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 2022-06-01 to 2026-06-01.)
ArticleCitations
Does Unconditional Accounting Conservatism Imply Upside or Downside Risk? Evidence from the Options Market67
The Impact of Domain-Specific Internal Audit Education on Financial Reporting Quality and External Audit Efficiency55
The Peer Deterrent Effect of Whistleblowing on Financial Reporting Aggressiveness43
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 1—Outcomes and Consequences38
Replication of Audit and Financial Accounting Research: We Do More than We Think35
Building the TechHub.training Website for Training Accountants in Data Analytics19
Women Accountants and Wellbeing14
Beyond Algorithms: A Multifaceted Exploration of Trust, Confidence, and Blame in Generative AI-Assisted Advice14
Accounting Quality and Household Stock Market Participation13
Trust, but Verify: Managerial Ability and Conditional Accounting Conservatism13
Length of IPO Prospectus and Individual Investors’ Demand for IPO Shares12
Peripheral Benefit of Single Audit Monitoring in Attracting Charitable Donations12
The Market for and Licensing of Public Accountants: A Review of the AICPA’s Pipeline Report12
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