Accounting Horizons

Article	Citations
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 1—Outcomes and Consequences	42
The Peer Deterrent Effect of Whistleblowing on Financial Reporting Aggressiveness	35
Building the TechHub.training Website for Training Accountants in Data Analytics	33
The Impact of Domain-Specific Internal Audit Education on Financial Reporting Quality and External Audit Efficiency	28
Does Unconditional Accounting Conservatism Imply Upside or Downside Risk? Evidence from the Options Market	25
Replication of Audit and Financial Accounting Research: We Do More than We Think	25
Overview of U.S. State and Local Government Financial Reporting: A Reference for Academic Research	21
Peripheral Benefit of Single Audit Monitoring in Attracting Charitable Donations	19
Length of IPO Prospectus and Individual Investors’ Demand for IPO Shares	15
Women Accountants and Wellbeing	15
Accounting Quality and Household Stock Market Participation	13
More Incentive, Less Pollution: Environmental Responsibility of Local Cadres and Environment Governance	12
Perspectives on the Financial Reporting of Intangibles	11
Editorial Policy	11
Editorial Policy	10
Editorial Policy	10
ChatGPT is Ready for the Profession—But is the Profession Ready for ChatGPT?	9
Asset Securitizations and Stock Price Crash Risk: Evidence from Nonfinancial Firms	9
Do Two Minds Think Alike? Efficiency Benefits from Common ERP Vendor Use in a Supply Chain	8
Partner-Track Aspirations in Public Accounting: Comparisons between Partners and Nonpartners	8
Linking Cybersecurity and Accounting: An Event, Impact, Response Framework	7
Skills Required to Succeed in Public Accounting: Perceptions of Black and White Accountants	7
Auditors’ Remote Work Experiences during the Early Days of the COVID-19 Pandemic and Implications Going Forward	7
Breadth versus Depth: A Gap Analysis of Technology Requirements from the Perspective of Academics and Practitioners	6
Editorial Policy	6

Covers and Front Matter	6
Convertible Debt Usage and the Pricing of Audit Services	6
How Do Firms Respond to a Non-Income Tax? The Interplay between Non-Income Taxes and Income Tax Avoidance	6
Narrowing Initial Bargaining Gap in Traditional Offline Transactions: A Machine Learning Approach	6
The Pricing of IPO Audit Specialization and Subsequent Issuer Underpricing	5
Data Analytics and Operational Efficiency	5
The Accounting Supply Chain Challenge: Understanding Its Root Causes and Identifying Factors and Themes for a Plan for Action	5
The Development of the Process Mining Event Log Generator (PMELG) Tool	5
CEO Pay Cuts and Investors’ Perceptions of Earnings Quality	5
Book Reviews	5
Covers and Front Matter	5
Auditor Ratification in Light of Shareholder Dissatisfaction with the Audit Committee—Evidence from Germany	5
Editorial Policy	5
The Adoption and Consequences of COSO 2013	4
The Nonlinear Relation between Effective Tax Rates and Tax-Related Restatements	4
The Unintended Consequences of Audit Materiality Disclosures on Whistleblowing Intentions	4
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 2—Reporting Environment and the Decision-Making Process	4
Covers and Front Matter	4
Corporate Innovation and the Auditor's Assessment of Going Concern	4
Auditing the Derivative Usage of Bank-Holding Companies	4
Accounting Profession Mentoring in the #MeToo Era	4
Does Visibility of an Engagement Partner's Association with Recent Client Restatements Increase Fee Pressures from Non-Restating Clients?	4
Information Technology Expertise and Environmental, Social, and Governance Activities	4
Exploring the Advantages and Disadvantages of Remote PCAOB Inspections: An Analysis of Inspected Auditors’ Experiences during the COVID-19 Pandemic	4
CEO Network Connections and the Timeliness of Financial Reporting	4
Accounting Horizons Revised Editorial Policy: A Renewed Focus on Practice Problems of Real Consequence	4
Bridging the Digital Skills Gap in Accounting: The Process Mining Audit Professional Curriculum and Badge	3
Corporate Culture and Financial Reporting Quality	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
Can Thinking about Alternative Explanations Promote Professional Skepticism?	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
Nicholas Dopuch (1929–2018): Editor, Mentor, and Harbinger of a Quantitative Accounting Research Revolution	3
Labor Costs of Implementing New Accounting Standards	3
Time Out: Auditor Perceptions and Audit Outcomes When Moving Away from a Time-Based Budget Audit Model	2
Options Trading and Earnings Management	2
Global-Level Auditor Industry Specialization and the Cost of Equity Capital	2
Book Reviews	2
Audit Digitalization and Its Consequences on the Audit Expectation Gap: A Critical Perspective	2
Editorial Policy	2
Do Adverse Opinions on Internal Control over Financial Reporting Lead to Changes in Reporting Format?	2
Government Assistance: A Growing, Underdisclosed Financing Source	2
Customer Analytics in Performance Measurement and Reporting Systems	2
CEO outside Board Service and Managerial Short-Termism	2
Does Corporate Governance Quality Influence Insider Trading around Private Meetings between Managers and Investors?	2
Covers and Front Matter	2
Perceived Organizational Inclusion: Evidence from Neurodivergent Accountants in the U.S.	2

Is it All in the Mind(Fulness)? An Exploratory Study Assessing the Impact of Mindfulness on Professional Skepticism	2
Can the FASB Regain Its Mojo?	2
The Development of Expected-Loss Methods of Accounting for Credit Losses: A Review with Analysis of Comment Letters	2
Empowering Auditors to Pursue Fraud during Evidence Evaluation	2
The Impact of Lease Accounting Standards on Lending and Investment Decisions	2
Can Standard Setters Improve Cash Flow Reporting of Capital Expenditures?	2
The Influence of Communication Medium on Professional Skepticism in Auditor-Client Interactions	2
Covers and Front Matter	1
Covers and Front Matter	1
Covers and Front Matter	1
The Perception of Risk Disclosure Characteristics on the Credit Default Swap Market—An Automated Analysis	1
Does Discussing Audit Procedures in Critical Audit Matter Calibrate Financial Reporting Risk Assessments?	1
Intended and Unintended Consequences of ERP System Implementation	1
The Impact of Executive Ethnic Diversity on Real Earnings Management	1
Does Audit Committee Disclosure of Partner-Selection Involvement Signal Greater Audit Quality?	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
Regulatory Oversight of Voluntary SEC Filers	1
Editorial Policy	1
Do Financial Analysts See through the Cloud of Carbon Emissions?	1
Voluntary Disclosure of Disaggregated Balance Sheet and Cash Flow Information around Restatements	1
Material Contract Redactions and Cybersecurity Breaches	1
Informativeness of Internal Control Weakness Disclosure on Acquirers’ M&A Decisions	1
Examining the Effectiveness and Efficiency of Full Population Testing versus Traditional Sampling	1
Reflections of Women Standard Setters in the United States	1
Internal Connectedness and Accrual Quality: Evidence from Employee LinkedIn Connections	1
Challenges in Global Group Audits: Evidence from Component Audit Leaders	1
Editorial Policy	1
Management’s Communication Style When Disclosing Material Weaknesses in Internal Control	1
Big Data Analytics and Management Forecasting Behavior	1
Improving Earnings Predictions and Abnormal Returns with Machine Learning	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
Leveraging Emerging Cybersecurity Reporting Regulations: The Effect of Industry Driven Expectations for Voluntary Assurance	1
Black Chartered Accountants in Post-Apartheid South Africa: Global Implications for the Profession	1
Covers and Front Matter	1
Book Review	0
Investor Response to Bad News versus Good News Management Earnings Guidance	0
The Risk of Technology Dominance in Using Digital Decision Aids in Assurance Engagements—Evidence from a Survey among Danish Auditors	0
Editorial Policy	0
Parent-Only Balance Sheet Information and Credit Risk Assessments	0
The Effect of Analyst Conservatism on Meeting the Consensus via Earnings Management	0
The Association between Audit Office Team Diversity and Audit Quality	0
On-Site or Remote? Impact of Remote Audits and Self-Monitoring of Expressive Behavior on External Auditors’ Job Satisfaction	0
Tax Software versus Paid Preparers: Motivations and Predictors for the Mode of Tax Preparation Assistance	0
Blockchain Technology, Inter-Organizational Relationships, and Management Accounting: A Synthesis and a Research Agenda	0
Social Capital and Internal Control Material Weaknesses	0
Covers and Front Matter	0
Analyst/Investor Days and Firms’ Information Environments	0
Covers and Front Matter	0
Annual Editor Report	0
Current Issues Faced by Controllers	0
Firm-Value Effects of Carbon Emissions and Carbon Disclosures: Evidence from Taiwan	0
Do as I Say: A Look at the Supervisor Behaviors that Encourage Upward Communication on Audit Teams	0
Retain or Rotate: The Association between Frequent Auditor Switching and Audit Quality	0
Caring for the Community: The Effects of Client Civic Benefit on Auditors’ Stakeholder Prioritizations and Audit Judgments	0
Top Management Team Functional Diversity and Management Forecast Accuracy	0
Passive Investment and Share Repurchases	0
Editorial Policy	0
Recent Research on the Identification, Assessment, and Response to Fraud Risks: Implications for Audit Practice and Topics for Future Research	0
The Joint Effect of Presentation Format and Disclosure Balance on Investors' Reactions to Sensitivity Disclosures of Hedging Instruments	0
Employee Satisfaction as a Form of Insurance in Challenging Times: Evidence from Dimensional Employee Satisfaction	0
An Examination of the Terminal Year in an Auditor-Client Relationship	0
Client Acquisition Following an Auditor’s Unethical Behavior: An Examination of Reputational Consequences Following KPMG’s “Steal the Exam” Scandal	0
Relevance of Accounting Research (ROAR) Scores: Ratings of Titles and Abstracts by Accounting Professionals	0
Markets and the Spontaneous Emergence of Double-Entry Accounting: A Short Essay	0
Common Institutional Blockholders and Reporting Practices: Evidence from Accounting Comparability	0
Patience is Key: The Time It Takes to See Benefits from Continuous Auditing	0
Online Toxic Communication about the Accounting Academic Job Market	0
Strength of Audit Firms’ Human Resource Systems and Client-Level Audit Outcomes: Evidence from a Multiple Source Study	0
Corporate Environmental, Social, and Governance (ESG) Performance and the Internal Control Environment	0
Improving Audit Quality with Data Analytic Visualizations: The Importance of Spatial Abilities and Feedback in Anomaly Identification	0
Is Stakeholder Orientation Related to Corporate Tax Avoidance? New Evidence	0
Risk Factor Disclosures: Do Managers and Markets Speak the Same Language?	0
The Essential Role of Accounting Information in the Capital Markets: Updating Seminal Research Results with Current Evidence	0
Application of Outlier Detection Methods in Audit Analytics	0
Accounting Firm Investment in Diverse Talent: Evidence from Charitable Giving to Historically Black Colleges and Universities (HBCUs)	0
The Impact of SEC Comment Letters on Auditor Retention	0
Covers and Front Matter	0
Evaluating Corporate Governance: Guiding Principles and Calls for Future Research	0
Covers and Front Matter	0
RPA in Accounting Risk and Internal Control: Insights from RPA Program Managers	0

CEO Narcissism and Properties of Analysts’ Forecasts	0
Do Gender-Diverse Boards Enhance the Linguistic Features of Corporate Financial Reporting?	0
Technology and Its Implications for Staff Auditors	0
Covers and Front Matter	0
Cultivating Engaged Audit Teams: The Effect of the Lead Audit Partner’s Leadership Behaviors	0
Bridging the Gap Between Academia and Practice in Accounting	0
Editorial Policy	0
When Cash is Not King: An Examination of the Relative Effectiveness of Tangible versus Cash Rewards on Whistleblower Reporting Behavior	0
Covers and Front Matter	0
Automating Evaluation of Skill Assessment to Promote Skill Acquisition in the Area of Data Analytics Automation	0
How Does Reciprocal Rent-Seeking Between Politicians and Auditors Influence Audit Quality? Evidence from China	0
Should Accountants Be Afraid of AI? Risks and Opportunities of Incorporating Artificial Intelligence into Accounting and Auditing	0
Socializing Remote Newcomers in Public Accounting: Challenges and Best Practices from the Perspective of Experienced Big 4 Professionals	0
Editorial Policy	0
A Century of Progress: U.S. Government Accountability Office Procedures, Reports, and Performance Measures	0
Corporate Social Responsibility and Economic Stability: International Evidence	0
The Fundamental Tradeoff between the Timing Benefits and Timing Costs of Accrual Accounting	0
On the Threshold of Compliance: Public Charities and the Public Support Test	0
Does More Frequent Financial Reporting Bring the Future Forward?	0
The Formulation of Financial Statements: A Proposal for Change	0
Is Audit Committee Power Associated with Audit Completeness and Earnings Announcement Timing?	0
Robotic Process Automation (RPA) Implementation Case Studies in Accounting: A Beginning to End Perspective	0
Auditor Response to Estimated Misstatement Risk: A Machine Learning Approach	0
Increasing Client Fraud Risk Disclosure with Minimization Techniques	0
Covers and Front Matter	0
Editorial Policy	0
Leveraging ChatGPT for Enhancing the Internal Audit Process—A Real-World Example from Uniper, a Large Multinational Company	0
The Spillover Effect of Audit Firm Office Acquisition on the Audit Quality of the Existing Client Base	0
Diversity and the Evaluation of Talent in the Accounting Profession: The Enigma of Merit	0
Stakeholder Engagement and Effective Standard Setting	0
Who’s Behind the Curtain? Investors’ Reactions to Group Audit Disclosures in the Form AP	0
Exogenous Loss of Analyst Coverage and Choice of Audit Quality	0
Initial Evidence on the Market Impact of the iXBRL Adoption	0
Qualitative Research in North American Journals: A Promising Trajectory and an Invitation	0
Policy Uncertainty and Textual Disclosure	0
Do CFO Outside Directorships Benefit or Harm Home Firm Financial Reporting Quality?	0
Organization and Development of Arthur Andersen & Co.’s Public Review Board—The Minow Years, 1974–1983	0
Right-of-Use Assets and the Prediction of Revenue	0
Publication Benchmarking Data Based on Faculty Promoted at the Top 200 Worldwide Accounting Research Institutions	0
Client Relationships, Analyst Coverage, and Earnings Management	0
Thinking Like an Auditor: Evaluating Information to Arrive at Evidence-Based Conclusions	0
Covers and Front Matter	0
Do Firms Modify Investments in Tax Planning to Manage Earnings?	0
Human Capital Management in Audit Firms: The Use of Lean Six Sigma	0
Will Someone Be Checking My Work? The Effect of Psychological Entitlement and the Expectation of Being Monitored on Task Performance and Misreporting	0
Audit Market Concentration and Audit Quality: Evidence from Analysts’ Forecasts	0
Diversity at Work: Firms’ Strategic Responses to Mandatory Diversity Disclosure	0
What Does the Auditor Say? Auditors’ Disclosures of Critical Audit Matters and Audit Fees	0
Annual Editor Report	0
Editorial Policy	0
Men’s Experiences of Paternity Leaves in Accounting Firms	0
Editorial Policy	0
Planning to Obtain a Graduate Accounting Degree: Survey Evidence from Accounting Seniors	0
A Framework for Applying Machine Learning and Natural Language Processing Methods to Accounting Recognition	0
Accounting Estimation Intensity, Auditor Estimation Expertise, and Managerial Bias	0
Covers and Front Matter	0
The Impact of Benefit Plan Audits on the Financial Statement Audit	0
Within or across Auditors? Understanding Knowledge Transfer in Audit Production	0
Gordon Peter Wilson (1946–2020): Teacher, Mentor, Scholar, and Friend	0
The Dark Side of Robotic Process Automation (RPA): Understanding Risks and Challenges with RPA	0
Comment Letters on Annual Reports: Evidence from an Emerging Market	0
Editorial Policy	0
Do Client Managers Strategically Manage Earnings in Response to Auditors’ Quantitative Materiality Threshold Disclosures?	0
Editorial Policy	0
Diversity, Equity, Inclusion and Belonging: Practice Problems of Real Consequence	0
The Effects of Exposing CPAs to Rationalizations: Conscious and Unconscious Outcomes	0
The Impact of Account-Level Inspection Risk on Audit Program Planning Decisions	0
Auditor Materiality Threshold and Audit Quality—Evidence from the Revised ISA 700 in the United Kingdom	0
The Double Materiality Audit: Attestation of ESG Disclosures in Financial Statements	0