Accounting Horizons

(The median citation count of Accounting Horizons is 0. 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 2020-01-01 to 2024-01-01.)
Key Audit Matters Reports in China: Their Descriptions and Implications of Audit Quality48
An Exploratory Study into the Use of Audit Data Analytics on Audit Engagements37
Accountant as Digital Innovator: Roles and Competencies in the Age of Automation29
Internal Control Quality and Investment Efficiency24
The Future of Assurance in Capital Markets: Reclaiming the Economic Imperative of the Auditing Profession24
Investigating Accountants' Resistance to Move beyond Excel and Adopt New Data Analytics Technology24
Improving the Statistical Power and Reliability of Research Using Amazon Mechanical Turk23
Is Corporate Social Responsibility Performance Related to Conditional Accounting Conservatism?21
Financial Reporting Conservatism and Voluntary CSR Disclosure21
A Framework for Auditor Data Literacy: A Normative Position20
Transfer Learning and Textual Analysis of Accounting Disclosures: Applying Big Data Methods to Small(er) Datasets17
The Characteristics, Valuation Methods, and Information Use of Valuation Specialists13
Stakeholder Perceptions of Data and Analytics Based Auditing Techniques12
Corporate Culture and Financial Reporting Quality12
Act or Be Acted Upon: Revolutionizing Accounting Curriculums with Data Analytics11
A Potential Unintended Consequence of Big Data: Does Information Structure Lead to Suboptimal Auditor Judgment and Decision-Making?11
Using Loan Loss Indicators by Loan Type to Sharpen the Evaluation of Banks' Loan Loss Accruals10
Do Individual Auditors Have Their Own Styles? Evidence from Clients' Financial Statement Comparability in China10
Robotic Process Automation (RPA) Implementation Case Studies in Accounting: A Beginning to End Perspective10
Interlocking Boards in Nonprofit Organizations9
Goodwill Impairment and Audit Effort9
The Debate Over Subsequent Accounting for Goodwill9
Use of Corporate Disclosures to Identify the Stage of Blockchain Adoption9
Relevance of Accounting Research (ROAR) Scores: Ratings of Titles and Abstracts by Accounting Professionals8
Releasing Earnings when the Audit is Less Complete: Implications for Audit Quality and the Auditor/Client Relationship8
The Market Premium for Audit Partners with Big 4 Experience8
Executive Board Member Financial Expertise and IPO Performance7
Non-CPAs and Office Audit Quality7
Starting Your Career at an Accounting Firm: The Role of Personality in Explaining Career Starts7
Earnings Volatility and Auditor Risk Assessments: Evidence from Auditor Resignations7
Overview of U.S. State and Local Government Financial Reporting: A Reference for Academic Research7
Policy Uncertainty and Textual Disclosure7
The State of Segment Reporting by U.S. Public Entities: 1976–20177
The FASB's Approach Toward Reviewing, Conducting, and Sponsoring Academic Research and to Engaging Academics6
Publication Benchmarking Data Based on Faculty Promoted at the Top 200 Worldwide Accounting Research Institutions6
Cultural Diversity of Audit Committees and Firms' Financial Reporting Quality6
Improving Earnings Predictions and Abnormal Returns with Machine Learning6
The Attenuating Effect of Intelligent Agents and Agent Autonomy on Managers' Ability to Diffuse Responsibility for and Engage in Earnings Management6
Politically Connected Boards and Audit Pricing: U.S. Evidence6
Coaching Quality and Subordinate Work Attitudes in the Multiple Supervisor Audit Context6
Strategic Audit Inquiry: The Impact of Timing and the Promotion of Statutory Protections on Client Fraud Disclosures6
The Influence of Audit Committee Expertise on Firms' Internal Controls: Evidence from Mergers and Acquisitions6
Unexpected Consequences: The Effects on Non-Accelerated Filers of an Accelerated Filing Deadline and SOX Section 4046
Blockchain Technology, Inter-Organizational Relationships, and Management Accounting: A Synthesis and a Research Agenda6
Do PCAOB Inspections Improve Working Capital Accrual Reliability? Evidence from the PCAOB Annual versus Triennial Inspection Exposure5
Auditor Tenure Disclosure and Shareholder Ratification Voting5
Do Audit Fees Reflect Unique Characteristics of Individual Executives?5
Comment Letters on Annual Reports: Evidence from an Emerging Market5
Why Do Firms Utilize the Flexibility Allowed in CEO-Employee Pay Ratio Disclosure? Evidence from Dodd-Frank Act Section 953 (b)5
Factors that Influence the Internal Audit Function's Maturity5
Financial Statement Comparability and the Market Value of Cash Holdings4
Auditors' Responses to Classification Shifting: Evidence from U.S. Firms4
Materiality Thresholds: Empirical Evidence from Change in Accounting Estimate Disclosures4
Does Client Cyber-Breach Have Reputational Consequences for the Local Audit Office?4
Who Aspires to be a Partner in a Public Accounting Firm? A Study of Individual Characteristics and Gender Differences4
Shareholder Dissatisfaction and Subsequent Audit Outcomes4
The Dark Side of Robotic Process Automation (RPA): Understanding Risks and Challenges with RPA4
Does the Presence of a General Counsel in Top Management Affect Audit Effort and Audit Outcomes?4
Is Audit Committee Power Associated with Audit Completeness and Earnings Announcement Timing?4
Does Audit Committee Disclosure of Partner-Selection Involvement Signal Greater Audit Quality?4
Accounting HorizonsRevised Editorial Policy: A Renewed Focus on Practice Problems of Real Consequence4
The Consequences of Accounting Failure for Innovation: A Multi-Level Analysis3
The Incremental Value Relevance of Media Coverage of Earnings Announcements: Evidence from the Trading of Short Sellers3
Risk Factor Disclosures: Do Managers and Markets Speak the Same Language?3
The Development of Auditing Standards at the PCAOB and Related Audit Practitioner Input3
The Audit Implications of Cloud Computing3
The Adoption and Consequences of COSO 20132
The Pricing of IPO Audit Specialization and Subsequent Issuer Underpricing2
Nicholas Dopuch (1929–2018): Editor, Mentor, and Harbinger of a Quantitative Accounting Research Revolution2
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 onIdentifiable Intang2
Does Visibility of an Engagement Partner's Association with Recent Client Restatements Increase Fee Pressures from Non-Restating Clients?2
The Joint Effect of Presentation Format and Disclosure Balance on Investors' Reactions to Sensitivity Disclosures of Hedging Instruments2
Does Corporate Governance Quality Influence Insider Trading around Private Meetings between Managers and Investors?2
Can the FASB Regain Its Mojo?2
Firm-Value Effects of Carbon Emissions and Carbon Disclosures: Evidence from Taiwan2
Linking Cybersecurity and Accounting: An Event, Impact, Response Framework2
Career Paths and Compensation for Accounting Graduates2
Common Institutional Blockholders and Reporting Practices: Evidence from Accounting Comparability2
Audit Digitalization and Its Consequences on the Audit Expectation Gap: A Critical Perspective2
Frank Lewis Clarke (1933–2020): An International Journey in Quest of a More Serviceable Accounting2
Do as I Say: A Look at the Supervisor Behaviors that Encourage Upward Communication on Audit Teams2
Initial Evidence on the Market Impact of the iXBRL Adoption2
The Association between Audit Office Team Diversity and Audit Quality2
Auditor Response to Estimated Misstatement Risk: A Machine Learning Approach2
The Peer Deterrent Effect of Whistleblowing on Financial Reporting Aggressiveness1
The Essential Role of Accounting Information in the Capital Markets: Updating Seminal Research Results with Current Evidence1
Client Relationships, Analyst Coverage, and Earnings Management1
The Impact of Account-Level Inspection Risk on Audit Program Planning Decisions1
The Role of Accounting in Ponzi Schemes1
Will Someone Be Checking My Work? The Effect of Psychological Entitlement and the Expectation of Being Monitored on Task Performance and Misreporting1
Accounting Quality and Household Stock Market Participation1
Carryforward Effects of CSR Champions1
Tax Software versus Paid Preparers: Motivations and Predictors for the Mode of Tax Preparation Assistance1
Shareholder Wealth Effects of Audit Data Analytics Announcements1
Corporate Innovation and the Auditor's Assessment of Going Concern1
Stakeholder Engagement and Effective Standard Setting1
The Spillover Effect of Audit Firm Office Acquisition on the Audit Quality of the Existing Client Base1
Retain or Rotate: The Association between Frequent Auditor Switching and Audit Quality1
Donald T. Nicolaisen: An Internationalist SEC Chief Accountant (1944–2019)1
The Effects of Exposing CPAs to Rationalizations: Conscious and Unconscious Outcomes1
Does Mandatory Retrospective Hedge Effectiveness Assessment under ASC 815 Provide Risk-Relevant Information?1
Implicit Attitudes and U.S. Tax Professionals' Reliance on Offshore Tax Professionals' Recommendations1
The Rewards for Meeting or Beating Managers' Own Earnings Guidance1
Exogenous Loss of Analyst Coverage and Choice of Audit Quality1
The Effect of Form AP on Auditor Liability when Engagement Partner Disclosure Shows a History of Restatements1
Accounting Estimation Intensity, Auditor Estimation Expertise, and Managerial Bias1
On the Threshold of Compliance: Public Charities and the Public Support Test0
Covers and Front Matter0
Voluntary Disclosure of Disaggregated Balance Sheet and Cash Flow Information around Restatements0
Do Adverse Opinions on Internal Control over Financial Reporting Lead to Changes in Reporting Format?0
Corporate Environmental, Social, and Governance (ESG) Performance and the Internal Control Environment0
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 2—Reporting Environment and the Decision-Making Process0
The Impact of Domain-Specific Internal Audit Education on Financial Reporting Quality and External Audit Efficiency0
What Does the Auditor Say? Auditors’ Disclosures of Critical Audit Matters and Audit Fees0
Editorial Policy0
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 1—Outcomes and Consequences0
Covers and Front Matter0
Covers and Front Matter0
RPA in Accounting Risk and Internal Control: Insights from RPA Program Managers0
Top Management Team Functional Diversity and Management Forecast Accuracy0
Auditors’ Remote Work Experiences during the Early Days of the COVID-19 Pandemic and Implications Going Forward0
Editorial Policy0
CEO Network Connections and the Timeliness of Financial Reporting0
Can Thinking about Alternative Explanations Promote Professional Skepticism?0
Asymmetric Monitoring of Quarterly Financial Statements by Big 4 Auditors and the SEC's Timely Review Requirement0
Shareholder Value Implications of the Internal Audit Function0
Length of IPO Prospectus and Individual Investors’ Demand for IPO Shares0
The Development of Expected-Loss Methods of Accounting for Credit Losses: A Review with Analysis of Comment Letters0
Skills Required to Succeed in Public Accounting: Perceptions of Black and White Accountants0
The Formulation of Financial Statements: A Proposal for Change0
An Examination of the Terminal Year in an Auditor-Client Relationship0
Customer Analytics in Performance Measurement and Reporting Systems0
Annual Editor Report0
Book Review0
The Development of the Process Mining Event Log Generator (PMELG) Tool0
Editorial Policy0
The Effect of Analyst Conservatism on Meeting the Consensus via Earnings Management0
Options Trading and Earnings Management0
Informativeness of Internal Control Weakness Disclosure on Acquirers’ M&A Decisions0
Editorial Policy0
Book Review0
Annual Editor Report0
Recent Research on the Identification, Assessment, and Response to Fraud Risks: Implications for Audit Practice and Topics for Future Research0
When Cash is Not King: An Examination of the Relative Effectiveness of Tangible versus Cash Rewards on Whistleblower Reporting Behavior0
An Alternative Approach to Distinguishing Liabilities from Equity0
Editorial Policy0
How Does Reciprocal Rent-Seeking Between Politicians and Auditors Influence Audit Quality? Evidence from China0
Diversity at Work: Firms’ Strategic Responses to Mandatory Diversity Disclosure0
Covers and Front Matter0
Investor Perceptions of Government Deregulation: Evidence from Section 404 of the Sarbanes-Oxley Act0
Global-Level Auditor Industry Specialization and the Cost of Equity Capital0
Covers and Front Matter0
Investor Response to Bad News versus Good News Management Earnings Guidance0
Annual Editor Report0
The Nonlinear Relation between Effective Tax Rates and Tax-Related Restatements0
Covers and Front Matter0
Editorial Policy0
Thinking Like an Auditor: Evaluating Information to Arrive at Evidence-Based Conclusions0
The Perception of Risk Disclosure Characteristics on the Credit Default Swap Market—An Automated Analysis0
Editorial Policy0
The Impact of Executive Ethnic Diversity on Real Earnings Management0
Editorial Policy0
CEO Narcissism and Properties of Analysts’ Forecasts0
Convertible Debt Usage and the Pricing of Audit Services0
Perceived Organizational Inclusion: Evidence from Neurodivergent Accountants in the U.S.0
Diversity and the Evaluation of Talent in the Accounting Profession: The Enigma of Merit0
Big Data Analytics and Management Forecasting Behavior0
Perspectives on the Financial Reporting of Intangibles0
Do Gender-Diverse Boards Enhance the Linguistic Features of Corporate Financial Reporting?0
Covers and Front Matter0
Current Issues Faced by Controllers0
Client Acquisition Following an Auditor’s Unethical Behavior: An Examination of Reputational Consequences Following KPMG’s “Steal the Exam” Scandal0
Auditing the Derivative Usage of Bank-Holding Companies0
Strength of Audit Firms’ Human Resource Systems and Client-Level Audit Outcomes: Evidence from a Multiple Source Study0
Covers and Front Matter0
Editorial Policy0
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 Propositions0
Editorial Policy0
Covers and Front Matter0
Editorial Policy0
Reflections of Women Standard Setters in the United States0
Covers and Front Matter0
Men’s Experiences of Paternity Leaves in Accounting Firms0
Covers and Front Matter0
Material Contract Redactions and Cybersecurity Breaches0
Editorial Policy0
Audit Market Concentration and Audit Quality: Evidence from Analysts’ Forecasts0
Covers and Front Matter0
A Century of Progress: U.S. Government Accountability Office Procedures, Reports, and Performance Measures0
Covers and Front Matter0
Editorial Policy0
Editorial Policy0
Do Firms Modify Investments in Tax Planning to Manage Earnings?0
Parent-Only Balance Sheet Information and Credit Risk Assessments0
Covers and Front Matter0
Accounting Profession Mentoring in the #MeToo Era0
Social Capital and Internal Control Material Weaknesses0
Big 4 Firms as Legal Service Providers: Implications for Audit Practice and Future Research Directions0
Intended and Unintended Consequences of ERP System Implementation0
Is it All in the Mind(Fulness)? An Exploratory Study Assessing the Impact of Mindfulness on Professional Skepticism0
Organization and Development of Arthur Andersen & Co.’s Public Review Board—The Minow Years, 1974–19830
The Effects of Internal Controls on the Audit Completeness and Reliability of Earnings Announcements0
Peripheral Benefit of Single Audit Monitoring in Attracting Charitable Donations0
Auditor Materiality Threshold and Audit Quality—Evidence from the Revised ISA 700 in the United Kingdom0
Partner-Track Aspirations in Public Accounting: Comparisons between Partners and Nonpartners0
Branch Networks, Client Networks, and Knowledge Sharing in Audit Firms0
Do CFO Outside Directorships Benefit or Harm Home Firm Financial Reporting Quality?0
Editorial Policy0
Covers and Front Matter0
The Impact of Benefit Plan Audits on the Financial Statement Audit0
The Effect of External Audits: Evidence from Voluntary Audits of Hedge Funds0
Socializing Remote Newcomers in Public Accounting: Challenges and Best Practices from the Perspective of Experienced Big 4 Professionals0
Covers and Front Matter0
How Do Firms Respond to a Non-Income Tax? The Interplay between Non-Income Taxes and Income Tax Avoidance0
Within or across Auditors? Understanding Knowledge Transfer in Audit Production0
Editorial Policy0
Bridging the Digital Skills Gap in Accounting: The Process Mining Audit Professional Curriculum and Badge0