Accounting Horizons

Article	Citations
The Peer Deterrent Effect of Whistleblowing on Financial Reporting Aggressiveness	43
Does Unconditional Accounting Conservatism Imply Upside or Downside Risk? Evidence from the Options Market	39
The Impact of Domain-Specific Internal Audit Education on Financial Reporting Quality and External Audit Efficiency	30
Replication of Audit and Financial Accounting Research: We Do More than We Think	25
Building the TechHub.training Website for Training Accountants in Data Analytics	25
Beyond Algorithms: A Multifaceted Exploration of Trust, Confidence, and Blame in Generative AI-Assisted Advice	23
Overview of U.S. State and Local Government Financial Reporting: A Reference for Academic Research	22
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 1—Outcomes and Consequences	20
Peripheral Benefit of Single Audit Monitoring in Attracting Charitable Donations	17
More Incentive, Less Pollution: Environmental Responsibility of Local Cadres and Environment Governance	16
Women Accountants and Wellbeing	14
Accounting Quality and Household Stock Market Participation	13
Length of IPO Prospectus and Individual Investors’ Demand for IPO Shares	10
The Market for and Licensing of Public Accountants: A Review of the AICPA’s Pipeline Report	10
Financial Reporting for the Knowledge Economy	10
Trust, but Verify: Managerial Ability and Conditional Accounting Conservatism	10
Perspectives on the Financial Reporting of Intangibles	9
ChatGPT is Ready for the Profession—But is the Profession Ready for ChatGPT?	9
Editorial Policy	8
Editorial Policy	7
Do Two Minds Think Alike? Efficiency Benefits from Common ERP Vendor Use in a Supply Chain	7
Asset Securitizations and Stock Price Crash Risk: Evidence from Nonfinancial Firms	7
Editorial Policy	7
Partner-Track Aspirations in Public Accounting: Comparisons between Partners and Nonpartners	7
Linking Cybersecurity and Accounting: An Event, Impact, Response Framework	6

Auditors’ Remote Work Experiences during the Early Days of the COVID-19 Pandemic and Implications Going Forward	6
Convertible Debt Usage and the Pricing of Audit Services	6
Skills Required to Succeed in Public Accounting: Perceptions of Black and White Accountants	6
Covers and Front Matter	5
Breadth versus Depth: A Gap Analysis of Technology Requirements from the Perspective of Academics and Practitioners	5
Editorial Policy	5
Covers and Front Matter	5
The Pricing of IPO Audit Specialization and Subsequent Issuer Underpricing	5
How Do Firms Respond to a Non-Income Tax? The Interplay between Non-Income Taxes and Income Tax Avoidance	5
Narrowing Initial Bargaining Gap in Traditional Offline Transactions: A Machine Learning Approach	5
Auditor Ratification in Light of Shareholder Dissatisfaction with the Audit Committee—Evidence from Germany	4
Editorial Policy	4
The Accounting Supply Chain Challenge: Understanding Its Root Causes and Identifying Factors and Themes for a Plan for Action	4
The Nonlinear Relation between Effective Tax Rates and Tax-Related Restatements	4
Exploring the Advantages and Disadvantages of Remote PCAOB Inspections: An Analysis of Inspected Auditors’ Experiences during the COVID-19 Pandemic	4
Data Analytics and Operational Efficiency	4
The Development of the Process Mining Event Log Generator (PMELG) Tool	4
Information Technology Expertise and Environmental, Social, and Governance Activities	4
Examining the Use of Trait Skepticism Feedback in Auditor Training	4
Directors' Service Horizon and Managerial Myopia: Evidence from Real Earnings Management	4
CEO Pay Cuts and Investors’ Perceptions of Earnings Quality	4
Book Reviews	4
Auditing the Derivative Usage of Bank-Holding Companies	4
The Unintended Consequences of Audit Materiality Disclosures on Whistleblowing Intentions	4
Corporate Innovation and the Auditor's Assessment of Going Concern	4
Bridging the Digital Skills Gap in Accounting: The Process Mining Audit Professional Curriculum and Badge	3
Is it All in the Mind(Fulness)? An Exploratory Study Assessing the Impact of Mindfulness on Professional Skepticism	3
The Adoption and Consequences of COSO 2013	3
Covers and Front Matter	3
The Effects of Internal Controls on the Audit Completeness and Reliability of Earnings Announcements	3
Capital Market Effects of Simultaneous Audit Partner Rotations: Evidence from China	3
Book Review	3
Time Out: Auditor Perceptions and Audit Outcomes When Moving Away from a Time-Based Budget Audit Model	3
Validating Process Mining: A Framework Integrating Auditor's Risk Assessment	3
Does Visibility of an Engagement Partner's Association with Recent Client Restatements Increase Fee Pressures from Non-Restating Clients?	3
Branch Networks, Client Networks, and Knowledge Sharing in Audit Firms	3
Auditors’ Work Attitudes: Translating Auditor JDM Research Findings to Inform Audit Firms’ Strategies	3
Critical Audit Matters: Recurring, Nonrecurring, and Intermittent	3
CEO Network Connections and the Timeliness of Financial Reporting	3
Accounting Profession Mentoring in the #MeToo Era	3
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 2—Reporting Environment and the Decision-Making Process	3
Labor Costs of Implementing New Accounting Standards	3
Can the FASB Regain Its Mojo?	2
Customer Analytics in Performance Measurement and Reporting Systems	2
Audit Digitalization and Its Consequences on the Audit Expectation Gap: A Critical Perspective	2
Do Adverse Opinions on Internal Control over Financial Reporting Lead to Changes in Reporting Format?	2
Book Reviews	2
The Development of Expected-Loss Methods of Accounting for Credit Losses: A Review with Analysis of Comment Letters	2
Government Assistance: A Growing, Underdisclosed Financing Source	2
Empowering Auditors to Pursue Fraud during Evidence Evaluation	2

Does Corporate Governance Quality Influence Insider Trading around Private Meetings between Managers and Investors?	2
CEO outside Board Service and Managerial Short-Termism	2
The Impact of Lease Accounting Standards on Lending and Investment Decisions	2
Business Strategy and Blockchain Adoption	2
Options Trading and Earnings Management	2
Can Thinking about Alternative Explanations Promote Professional Skepticism?	2
Global-Level Auditor Industry Specialization and the Cost of Equity Capital	2
The Influence of Communication Medium on Professional Skepticism in Auditor-Client Interactions	2
Management’s Communication Style When Disclosing Material Weaknesses in Internal Control	1
Do Financial Analysts See through the Cloud of Carbon Emissions?	1
Can Standard Setters Improve Cash Flow Reporting of Capital Expenditures?	1
Reflections of Women Standard Setters in the United States	1
Informativeness of Internal Control Weakness Disclosure on Acquirers’ M&A Decisions	1
Covers and Front Matter	1
The Perception of Risk Disclosure Characteristics on the Credit Default Swap Market—An Automated Analysis	1
Covers and Front Matter	1
Black Chartered Accountants in Post-Apartheid South Africa: Global Implications for the Profession	1
Editorial Policy	1
Intended and Unintended Consequences of ERP System Implementation	1
Material Contract Redactions and Cybersecurity Breaches	1
The Adverse Effects of the “Anticipation of Racial Discrimination” on Auditors Who Are Black, Indigenous, or People of Color (BIPOC): An Exploratory Study with Research Propositions	1
Voluntary Disclosure of Disaggregated Balance Sheet and Cash Flow Information around Restatements	1
Big Data Analytics and Management Forecasting Behavior	1
Challenges in Global Group Audits: Evidence from Component Audit Leaders	1
Examining the Effectiveness and Efficiency of Full Population Testing versus Traditional Sampling	1
Leveraging Emerging Cybersecurity Reporting Regulations: The Effect of Industry Driven Expectations for Voluntary Assurance	1
Perceived Organizational Inclusion: Evidence from Neurodivergent Accountants in the U.S.	1
The Impact of Executive Ethnic Diversity on Real Earnings Management	1
Does Discussing Audit Procedures in Critical Audit Matter Calibrate Financial Reporting Risk Assessments?	1
Covers and Front Matter	1
Editorial Policy	1
Response by the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association to the FASB Invitation to Comment on Identifiable Intan	1
Tax Software versus Paid Preparers: Motivations and Predictors for the Mode of Tax Preparation Assistance	0
Who’s Behind the Curtain? Investors’ Reactions to Group Audit Disclosures in the Form AP	0
Bridging the Gap Between Academia and Practice in Accounting	0
Qualitative Research in North American Journals: A Promising Trajectory and an Invitation	0
Do CFO Outside Directorships Benefit or Harm Home Firm Financial Reporting Quality?	0
Socializing Remote Newcomers in Public Accounting: Challenges and Best Practices from the Perspective of Experienced Big 4 Professionals	0
Accounting Estimation Intensity, Auditor Estimation Expertise, and Managerial Bias	0
Empirical Research on Capitalizing Intangible Assets Is Logically Incoherent	0
CEO Narcissism and Properties of Analysts’ Forecasts	0
Analyst/Investor Days and Firms’ Information Environments	0
Cultivating Engaged Audit Teams: The Effect of the Lead Audit Partner’s Leadership Behaviors	0
Annual Editor Report	0
Improving Audit Quality with Data Analytic Visualizations: The Importance of Spatial Abilities and Feedback in Anomaly Identification	0
Blockchain Technology, Inter-Organizational Relationships, and Management Accounting: A Synthesis and a Research Agenda	0
Editorial Policy	0
Covers and Front Matter	0
When Cash is Not King: An Examination of the Relative Effectiveness of Tangible versus Cash Rewards on Whistleblower Reporting Behavior	0
How Does Reciprocal Rent-Seeking Between Politicians and Auditors Influence Audit Quality? Evidence from China	0
Editorial Policy	0
Men’s Experiences of Paternity Leaves in Accounting Firms	0
Common Institutional Blockholders and Reporting Practices: Evidence from Accounting Comparability	0
Relevance of Accounting Research (ROAR) Scores: Ratings of Titles and Abstracts by Accounting Professionals	0
A Framework for Applying Machine Learning and Natural Language Processing Methods to Accounting Recognition	0
The Fundamental Tradeoff between the Timing Benefits and Timing Costs of Accrual Accounting	0
Initial Evidence on the Market Impact of the iXBRL Adoption	0
Recent Research on the Identification, Assessment, and Response to Fraud Risks: Implications for Audit Practice and Topics for Future Research	0
The Impact of Account-Level Inspection Risk on Audit Program Planning Decisions	0
Corporate Environmental, Social, and Governance (ESG) Performance and the Internal Control Environment	0
Retain or Rotate: The Association between Frequent Auditor Switching and Audit Quality	0
Risk Factor Disclosures: Do Managers and Markets Speak the Same Language?	0
Social Capital and Internal Control Material Weaknesses	0
The Impact of SEC Comment Letters on Auditor Retention	0
Covers and Front Matter	0
Client Acquisition Following an Auditor’s Unethical Behavior: An Examination of Reputational Consequences Following KPMG’s “Steal the Exam” Scandal	0
The Double Materiality Audit: Attestation of ESG Disclosures in Financial Statements	0
Auditor Materiality Threshold and Audit Quality—Evidence from the Revised ISA 700 in the United Kingdom	0
Online Toxic Communication about the Accounting Academic Job Market	0
Covers and Front Matter	0
Covers and Front Matter	0
The Effect of Analyst Conservatism on Meeting the Consensus via Earnings Management	0
The Effects of Exposing CPAs to Rationalizations: Conscious and Unconscious Outcomes	0
Diversity at Work: Firms’ Strategic Responses to Mandatory Diversity Disclosure	0
Book Review	0
Firm-Value Effects of Carbon Emissions and Carbon Disclosures: Evidence from Taiwan	0
Markets and the Spontaneous Emergence of Double-Entry Accounting: A Short Essay	0
Technology and Its Implications for Staff Auditors	0
Right-of-Use Assets and the Prediction of Revenue	0
Current Issues Faced by Controllers	0

Caring for the Community: The Effects of Client Civic Benefit on Auditors’ Stakeholder Prioritizations and Audit Judgments	0
Sustainability Reporting Ecosystem: Insights of Audit Committee Chairs	0
Editorial Policy	0
Will Someone Be Checking My Work? The Effect of Psychological Entitlement and the Expectation of Being Monitored on Task Performance and Misreporting	0
Covers and Front Matter	0
Do Auditors Tolerate Management’s Attempt to Meet Earnings Targets? Evidence from Executive Stock Option Plans in China	0
Covers and Front Matter	0
Passive Investment and Share Repurchases	0
Accounting Firm Investment in Diverse Talent: Evidence from Charitable Giving to Historically Black Colleges and Universities (HBCUs)	0
Do as I Say: A Look at the Supervisor Behaviors that Encourage Upward Communication on Audit Teams	0
Do Client Managers Strategically Manage Earnings in Response to Auditors’ Quantitative Materiality Threshold Disclosures?	0
Editorial Policy	0
Top Management Team Functional Diversity and Management Forecast Accuracy	0
Robotic Process Automation (RPA) Implementation Case Studies in Accounting: A Beginning to End Perspective	0
The Joint Effect of Presentation Format and Disclosure Balance on Investors' Reactions to Sensitivity Disclosures of Hedging Instruments	0
The Impact of Benefit Plan Audits on the Financial Statement Audit	0
Covers and Front Matter	0
Diversity, Equity, Inclusion and Belonging: Practice Problems of Real Consequence	0
Covers and Front Matter	0
Exogenous Loss of Analyst Coverage and Choice of Audit Quality	0
Diversity and the Evaluation of Talent in the Accounting Profession: The Enigma of Merit	0
Corporate Social Responsibility and Economic Stability: International Evidence	0
Policy Uncertainty and Textual Disclosure	0
Human Capital Management in Audit Firms: The Use of Lean Six Sigma	0
The Formulation of Financial Statements: A Proposal for Change	0
Internal Connectedness and Accrual Quality: Evidence from Employee LinkedIn Connections	0
Planning to Obtain a Graduate Accounting Degree: Survey Evidence from Accounting Seniors	0
Application of Outlier Detection Methods in Audit Analytics	0
Covers and Front Matter	0
Leveraging ChatGPT for Enhancing the Internal Audit Process—A Real-World Example from Uniper, a Large Multinational Company	0
Organization and Development of Arthur Andersen & Co.’s Public Review Board—The Minow Years, 1974–1983	0
RPA in Accounting Risk and Internal Control: Insights from RPA Program Managers	0
Is Stakeholder Orientation Related to Corporate Tax Avoidance? New Evidence	0
Audit Market Concentration and Audit Quality: Evidence from Analysts’ Forecasts	0
Publication Benchmarking Data Based on Faculty Promoted at the Top 200 Worldwide Accounting Research Institutions	0
Evaluating Corporate Governance: Guiding Principles and Calls for Future Research	0
Board Connections and Trade Credit	0
The Association between Audit Office Team Diversity and Audit Quality	0
Do Firms Modify Investments in Tax Planning to Manage Earnings?	0
Thinking Like an Auditor: Evaluating Information to Arrive at Evidence-Based Conclusions	0
Automating Evaluation of Skill Assessment to Promote Skill Acquisition in the Area of Data Analytics Automation	0
Editorial Policy	0
Increasing Client Fraud Risk Disclosure with Minimization Techniques	0
Do Gender-Diverse Boards Enhance the Linguistic Features of Corporate Financial Reporting?	0
Annual Editor Report	0
Within or across Auditors? Understanding Knowledge Transfer in Audit Production	0
What Does the Auditor Say? Auditors’ Disclosures of Critical Audit Matters and Audit Fees	0
On-Site or Remote? Impact of Remote Audits and Self-Monitoring of Expressive Behavior on External Auditors’ Job Satisfaction	0
Parent-Only Balance Sheet Information and Credit Risk Assessments	0
Should Accountants Be Afraid of AI? Risks and Opportunities of Incorporating Artificial Intelligence into Accounting and Auditing	0
Employee Satisfaction as a Form of Insurance in Challenging Times: Evidence from Dimensional Employee Satisfaction	0
Gordon Peter Wilson (1946–2020): Teacher, Mentor, Scholar, and Friend	0
A Century of Progress: U.S. Government Accountability Office Procedures, Reports, and Performance Measures	0
Comment Letters on Annual Reports: Evidence from an Emerging Market	0
Editorial Policy	0
The Dark Side of Robotic Process Automation (RPA): Understanding Risks and Challenges with RPA	0
Editorial Policy	0
Patience is Key: The Time It Takes to See Benefits from Continuous Auditing	0
An Examination of the Terminal Year in an Auditor-Client Relationship	0
Strength of Audit Firms’ Human Resource Systems and Client-Level Audit Outcomes: Evidence from a Multiple Source Study	0
Employee Perceptions of Corporate Culture and Management Forecast Accuracy: Evidence from Glassdoor and ChatGPT	0
The Essential Role of Accounting Information in the Capital Markets: Updating Seminal Research Results with Current Evidence	0
Regulatory Oversight of Voluntary SEC Filers	0
Investor Response to Bad News versus Good News Management Earnings Guidance	0
Stakeholder Engagement and Effective Standard Setting	0
Connecting the Dots: Helping Investors Use Risk Disclosures When Evaluating Financial Statements	0
Editorial Policy	0
Covers and Front Matter	0
Editorial Policy	0
The Risk of Technology Dominance in Using Digital Decision Aids in Assurance Engagements—Evidence from a Survey among Danish Auditors	0
Does More Frequent Financial Reporting Bring the Future Forward?	0