Accounting Horizons

Article	Citations
Improving the Statistical Power and Reliability of Research Using Amazon Mechanical Turk	27
Robotic Process Automation (RPA) Implementation Case Studies in Accounting: A Beginning to End Perspective	26
Transfer Learning and Textual Analysis of Accounting Disclosures: Applying Big Data Methods to Small(er) Datasets	25
Corporate Culture and Financial Reporting Quality	22
Relevance of Accounting Research (ROAR) Scores: Ratings of Titles and Abstracts by Accounting Professionals	21
Use of Corporate Disclosures to Identify the Stage of Blockchain Adoption	18
Policy Uncertainty and Textual Disclosure	15
A Potential Unintended Consequence of Big Data: Does Information Structure Lead to Suboptimal Auditor Judgment and Decision-Making?	14
Overview of U.S. State and Local Government Financial Reporting: A Reference for Academic Research	14
Goodwill Impairment and Audit Effort	12
Using Loan Loss Indicators by Loan Type to Sharpen the Evaluation of Banks' Loan Loss Accruals	12
Releasing Earnings when the Audit is Less Complete: Implications for Audit Quality and the Auditor/Client Relationship	12
Blockchain Technology, Inter-Organizational Relationships, and Management Accounting: A Synthesis and a Research Agenda	12
Audit Digitalization and Its Consequences on the Audit Expectation Gap: A Critical Perspective	12
Do Individual Auditors Have Their Own Styles? Evidence from Clients' Financial Statement Comparability in China	11
Cultural Diversity of Audit Committees and Firms' Financial Reporting Quality	10
Coaching Quality and Subordinate Work Attitudes in the Multiple Supervisor Audit Context	10
Linking Cybersecurity and Accounting: An Event, Impact, Response Framework	8
Auditor Tenure Disclosure and Shareholder Ratification Voting	8
Improving Earnings Predictions and Abnormal Returns with Machine Learning	8
Politically Connected Boards and Audit Pricing: U.S. Evidence	8
Comment Letters on Annual Reports: Evidence from an Emerging Market	8
Does Client Cyber-Breach Have Reputational Consequences for the Local Audit Office?	7
The FASB's Approach Toward Reviewing, Conducting, and Sponsoring Academic Research and to Engaging Academics	7
Firm-Value Effects of Carbon Emissions and Carbon Disclosures: Evidence from Taiwan	7

Accounting Horizons Revised Editorial Policy: A Renewed Focus on Practice Problems of Real Consequence	6
Do as I Say: A Look at the Supervisor Behaviors that Encourage Upward Communication on Audit Teams	6
The Spillover Effect of Audit Firm Office Acquisition on the Audit Quality of the Existing Client Base	6
Publication Benchmarking Data Based on Faculty Promoted at the Top 200 Worldwide Accounting Research Institutions	6
Risk Factor Disclosures: Do Managers and Markets Speak the Same Language?	6
The Dark Side of Robotic Process Automation (RPA): Understanding Risks and Challenges with RPA	6
Auditors' Responses to Classification Shifting: Evidence from U.S. Firms	6
Materiality Thresholds: Empirical Evidence from Change in Accounting Estimate Disclosures	6
Does Audit Committee Disclosure of Partner-Selection Involvement Signal Greater Audit Quality?	5
Common Institutional Blockholders and Reporting Practices: Evidence from Accounting Comparability	5
Career Paths and Compensation for Accounting Graduates	5
Top Management Team Functional Diversity and Management Forecast Accuracy	5
Is Audit Committee Power Associated with Audit Completeness and Earnings Announcement Timing?	5
The Incremental Value Relevance of Media Coverage of Earnings Announcements: Evidence from the Trading of Short Sellers	5
The Joint Effect of Presentation Format and Disclosure Balance on Investors' Reactions to Sensitivity Disclosures of Hedging Instruments	4
Client Acquisition Following an Auditor’s Unethical Behavior: An Examination of Reputational Consequences Following KPMG’s “Steal the Exam” Scandal	4
Does Visibility of an Engagement Partner's Association with Recent Client Restatements Increase Fee Pressures from Non-Restating Clients?	4
Does Corporate Governance Quality Influence Insider Trading around Private Meetings between Managers and Investors?	4
The Association between Audit Office Team Diversity and Audit Quality	4
Will Someone Be Checking My Work? The Effect of Psychological Entitlement and the Expectation of Being Monitored on Task Performance and Misreporting	4
The Essential Role of Accounting Information in the Capital Markets: Updating Seminal Research Results with Current Evidence	3
Corporate Environmental, Social, and Governance (ESG) Performance and the Internal Control Environment	3
Retain or Rotate: The Association between Frequent Auditor Switching and Audit Quality	3
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	3
The Pricing of IPO Audit Specialization and Subsequent Issuer Underpricing	3
Initial Evidence on the Market Impact of the iXBRL Adoption	3
Exogenous Loss of Analyst Coverage and Choice of Audit Quality	3
Tax Software versus Paid Preparers: Motivations and Predictors for the Mode of Tax Preparation Assistance	3
Can the FASB Regain Its Mojo?	3
The Development of Expected-Loss Methods of Accounting for Credit Losses: A Review with Analysis of Comment Letters	3
Black Chartered Accountants in Post-Apartheid South Africa: Global Implications for the Profession	3
How Does Reciprocal Rent-Seeking Between Politicians and Auditors Influence Audit Quality? Evidence from China	3
Perceived Organizational Inclusion: Evidence from Neurodivergent Accountants in the U.S.	2
Diversity and the Evaluation of Talent in the Accounting Profession: The Enigma of Merit	2
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	2
Auditor Response to Estimated Misstatement Risk: A Machine Learning Approach	2
The Adoption and Consequences of COSO 2013	2
The Effects of Exposing CPAs to Rationalizations: Conscious and Unconscious Outcomes	2
Frank Lewis Clarke (1933–2020): An International Journey in Quest of a More Serviceable Accounting	2
Stakeholder Engagement and Effective Standard Setting	2
The Impact of Account-Level Inspection Risk on Audit Program Planning Decisions	2
Accounting Estimation Intensity, Auditor Estimation Expertise, and Managerial Bias	2
Auditing the Derivative Usage of Bank-Holding Companies	2
Nicholas Dopuch (1929–2018): Editor, Mentor, and Harbinger of a Quantitative Accounting Research Revolution	2
Asymmetric Monitoring of Quarterly Financial Statements by Big 4 Auditors and the SEC's Timely Review Requirement	2
The Impact of Executive Ethnic Diversity on Real Earnings Management	2
When Cash is Not King: An Examination of the Relative Effectiveness of Tangible versus Cash Rewards on Whistleblower Reporting Behavior	1
Skills Required to Succeed in Public Accounting: Perceptions of Black and White Accountants	1
The Formulation of Financial Statements: A Proposal for Change	1
CEO Narcissism and Properties of Analysts’ Forecasts	1

Material Contract Redactions and Cybersecurity Breaches	1
Reflections of Women Standard Setters in the United States	1
The Peer Deterrent Effect of Whistleblowing on Financial Reporting Aggressiveness	1
The Nonlinear Relation between Effective Tax Rates and Tax-Related Restatements	1
Diversity at Work: Firms’ Strategic Responses to Mandatory Diversity Disclosure	1
Customer Analytics in Performance Measurement and Reporting Systems	1
The Effect of External Audits: Evidence from Voluntary Audits of Hedge Funds	1
Auditor Materiality Threshold and Audit Quality—Evidence from the Revised ISA 700 in the United Kingdom	1
Audit Market Concentration and Audit Quality: Evidence from Analysts’ Forecasts	1
Client Relationships, Analyst Coverage, and Earnings Management	1
Voluntary Disclosure of Disaggregated Balance Sheet and Cash Flow Information around Restatements	1
Investor Response to Bad News versus Good News Management Earnings Guidance	1
The Effect of Form AP on Auditor Liability when Engagement Partner Disclosure Shows a History of Restatements	1
Accounting Profession Mentoring in the #MeToo Era	1
The Impact of Domain-Specific Internal Audit Education on Financial Reporting Quality and External Audit Efficiency	1
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 1—Outcomes and Consequences	1
Global-Level Auditor Industry Specialization and the Cost of Equity Capital	1
Corporate Innovation and the Auditor's Assessment of Going Concern	1
The Development of the Process Mining Event Log Generator (PMELG) Tool	1
Bridging the Digital Skills Gap in Accounting: The Process Mining Audit Professional Curriculum and Badge	1
Organization and Development of Arthur Andersen & Co.’s Public Review Board—The Minow Years, 1974–1983	1
Shareholder Value Implications of the Internal Audit Function	1
Socializing Remote Newcomers in Public Accounting: Challenges and Best Practices from the Perspective of Experienced Big 4 Professionals	1
Strength of Audit Firms’ Human Resource Systems and Client-Level Audit Outcomes: Evidence from a Multiple Source Study	1
Accounting Quality and Household Stock Market Participation	1
Length of IPO Prospectus and Individual Investors’ Demand for IPO Shares	1
Do Firms Modify Investments in Tax Planning to Manage Earnings?	1
Men’s Experiences of Paternity Leaves in Accounting Firms	1
Government Assistance: A Growing, Underdisclosed Financing Source	1
Online Toxic Communication about the Accounting Academic Job Market	1
Book Reviews	0
Covers and Front Matter	0
The Perception of Risk Disclosure Characteristics on the Credit Default Swap Market—An Automated Analysis	0
An Examination of the Terminal Year in an Auditor-Client Relationship	0
Editorial Policy	0
Current Issues Faced by Controllers	0
Partner-Track Aspirations in Public Accounting: Comparisons between Partners and Nonpartners	0
Editorial Policy	0
The Impact of SEC Comment Letters on Auditor Retention	0
Annual Editor Report	0
Covers and Front Matter	0
Can Standard Setters Improve Cash Flow Reporting of Capital Expenditures?	0
Empowering Auditors to Pursue Fraud during Evidence Evaluation	0
Labor Costs of Implementing New Accounting Standards	0
The Unintended Consequences of Audit Materiality Disclosures on Whistleblowing Intentions	0
Bridging the Gap Between Academia and Practice in Accounting	0
Editorial Policy	0
Peripheral Benefit of Single Audit Monitoring in Attracting Charitable Donations	0
Covers and Front Matter	0
The Effects of Internal Controls on the Audit Completeness and Reliability of Earnings Announcements	0
Do Adverse Opinions on Internal Control over Financial Reporting Lead to Changes in Reporting Format?	0
Auditors’ Work Attitudes: Translating Auditor JDM Research Findings to Inform Audit Firms’ Strategies	0
Critical Audit Matters: Recurring, Nonrecurring, and Intermittent	0
Perspectives on the Financial Reporting of Intangibles	0
Does More Frequent Financial Reporting Bring the Future Forward?	0
Covers and Front Matter	0
On-Site or Remote? Impact of Remote Audits and Self-Monitoring of Expressive Behavior on External Auditors’ Job Satisfaction	0
Analyst/Investor Days and Firms’ Information Environments	0
Auditors’ Remote Work Experiences during the Early Days of the COVID-19 Pandemic and Implications Going Forward	0
The Effect of Analyst Conservatism on Meeting the Consensus via Earnings Management	0
Options Trading and Earnings Management	0
Big Data Analytics and Management Forecasting Behavior	0
Covers and Front Matter	0
Do CFO Outside Directorships Benefit or Harm Home Firm Financial Reporting Quality?	0
The Risk of Technology Dominance in Using Digital Decision Aids in Assurance Engagements—Evidence from a Survey among Danish Auditors	0
Passive Investment and Share Repurchases	0
Covers and Front Matter	0
CEO Network Connections and the Timeliness of Financial Reporting	0
Editorial Policy	0
Gordon Peter Wilson (1946–2020): Teacher, Mentor, Scholar, and Friend	0
Social Capital and Internal Control Material Weaknesses	0
Time Out: Auditor Perceptions and Audit Outcomes When Moving Away from a Time-Based Budget Audit Model	0
Editorial Policy	0
Diversity, Equity, Inclusion and Belonging: Practice Problems of Real Consequence	0
On the Threshold of Compliance: Public Charities and the Public Support Test	0
Can Thinking about Alternative Explanations Promote Professional Skepticism?	0
ChatGPT is Ready for the Profession—But is the Profession Ready for ChatGPT?	0
Editorial Policy	0
Editorial Policy	0
Internal Connectedness and Accrual Quality: Evidence from Employee LinkedIn Connections	0

Covers and Front Matter	0
Thinking Like an Auditor: Evaluating Information to Arrive at Evidence-Based Conclusions	0
CEO Pay Cuts and Investors’ Perceptions of Earnings Quality	0
Annual Editor Report	0
Editorial Policy	0
Parent-Only Balance Sheet Information and Credit Risk Assessments	0
Covers and Front Matter	0
Recent Research on the Identification, Assessment, and Response to Fraud Risks: Implications for Audit Practice and Topics for Future Research	0
Editorial Policy	0
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 2—Reporting Environment and the Decision-Making Process	0
Who’s Behind the Curtain? Investors’ Reactions to Group Audit Disclosures in the Form AP	0
Breadth versus Depth: A Gap Analysis of Technology Requirements from the Perspective of Academics and Practitioners	0
Branch Networks, Client Networks, and Knowledge Sharing in Audit Firms	0
CEO outside Board Service and Managerial Short-Termism	0
Editorial Policy	0
Evaluating Corporate Governance: Guiding Principles and Calls for Future Research	0
Replication of Audit and Financial Accounting Research: We Do More than We Think	0
The Double Materiality Audit: Attestation of ESG Disclosures in Financial Statements	0
What Does the Auditor Say? Auditors’ Disclosures of Critical Audit Matters and Audit Fees	0
The Impact of Benefit Plan Audits on the Financial Statement Audit	0
Editorial Policy	0
Management’s Communication Style When Disclosing Material Weaknesses in Internal Control	0
Book Review	0
Intended and Unintended Consequences of ERP System Implementation	0
Should Accountants Be Afraid of AI? Risks and Opportunities of Incorporating Artificial Intelligence into Accounting and Auditing	0
Corporate Social Responsibility and Economic Stability: International Evidence	0
Covers and Front Matter	0
Accounting Firm Investment in Diverse Talent: Evidence from Charitable Giving to Historically Black Colleges and Universities (HBCUs)	0
Editorial Policy	0
Leveraging Emerging Cybersecurity Reporting Regulations: The Effect of Industry Driven Expectations for Voluntary Assurance	0
Convertible Debt Usage and the Pricing of Audit Services	0
Improving Audit Quality with Data Analytic Visualizations: The Importance of Spatial Abilities and Feedback in Anomaly Identification	0
Editorial Policy	0
Big 4 Firms as Legal Service Providers: Implications for Audit Practice and Future Research Directions	0
Covers and Front Matter	0
Covers and Front Matter	0
Automating Evaluation of Skill Assessment to Promote Skill Acquisition in the Area of Data Analytics Automation	0
Do Two Minds Think Alike? Efficiency Benefits from Common ERP Vendor Use in a Supply Chain	0
More Incentive, Less Pollution: Environmental Responsibility of Local Cadres and Environment Governance	0
Auditor Ratification in Light of Shareholder Dissatisfaction with the Audit Committee—Evidence from Germany	0
Editorial Policy	0
Book Review	0
Is it All in the Mind(Fulness)? An Exploratory Study Assessing the Impact of Mindfulness on Professional Skepticism	0
Annual Editor Report	0
RPA in Accounting Risk and Internal Control: Insights from RPA Program Managers	0
How Do Firms Respond to a Non-Income Tax? The Interplay between Non-Income Taxes and Income Tax Avoidance	0
Informativeness of Internal Control Weakness Disclosure on Acquirers’ M&A Decisions	0
The Influence of Communication Medium on Professional Skepticism in Auditor-Client Interactions	0
Patience is Key: The Time It Takes to See Benefits from Continuous Auditing	0
Covers and Front Matter	0
Within or across Auditors? Understanding Knowledge Transfer in Audit Production	0
A Century of Progress: U.S. Government Accountability Office Procedures, Reports, and Performance Measures	0
Covers and Front Matter	0
Women Accountants and Wellbeing	0
Editorial Policy	0
Increasing Client Fraud Risk Disclosure with Minimization Techniques	0
Covers and Front Matter	0
Does Unconditional Accounting Conservatism Imply Upside or Downside Risk? Evidence from the Options Market	0
Leveraging ChatGPT for Enhancing the Internal Audit Process—A Real-World Example from Uniper, a Large Multinational Company	0
Do Financial Analysts See through the Cloud of Carbon Emissions?	0
Covers and Front Matter	0
Editorial Policy	0
Do Client Managers Strategically Manage Earnings in Response to Auditors’ Quantitative Materiality Threshold Disclosures?	0
Planning to Obtain a Graduate Accounting Degree: Survey Evidence from Accounting Seniors	0
Covers and Front Matter	0
Do Gender-Diverse Boards Enhance the Linguistic Features of Corporate Financial Reporting?	0
Regulatory Oversight of Voluntary SEC Filers	0
Does Discussing Audit Procedures in Critical Audit Matter Calibrate Financial Reporting Risk Assessments?	0
Markets and the Spontaneous Emergence of Double-Entry Accounting: A Short Essay	0