Accounting Horizons

Article	Citations
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 1—Outcomes and Consequences	42
The Impact of Domain-Specific Internal Audit Education on Financial Reporting Quality and External Audit Efficiency	32
The Peer Deterrent Effect of Whistleblowing on Financial Reporting Aggressiveness	30
Does Unconditional Accounting Conservatism Imply Upside or Downside Risk? Evidence from the Options Market	26
Replication of Audit and Financial Accounting Research: We Do More than We Think	26
Building the TechHub.training Website for Training Accountants in Data Analytics	25
Overview of U.S. State and Local Government Financial Reporting: A Reference for Academic Research	18
Peripheral Benefit of Single Audit Monitoring in Attracting Charitable Donations	16
Women Accountants and Wellbeing	13
Accounting Quality and Household Stock Market Participation	12
Length of IPO Prospectus and Individual Investors’ Demand for IPO Shares	12
Perspectives on the Financial Reporting of Intangibles	11
More Incentive, Less Pollution: Environmental Responsibility of Local Cadres and Environment Governance	11
ChatGPT is Ready for the Profession—But is the Profession Ready for ChatGPT?	10
Editorial Policy	10
Asset Securitizations and Stock Price Crash Risk: Evidence from Nonfinancial Firms	10
Editorial Policy	8
Linking Cybersecurity and Accounting: An Event, Impact, Response Framework	8
Do Two Minds Think Alike? Efficiency Benefits from Common ERP Vendor Use in a Supply Chain	8
Editorial Policy	8
Partner-Track Aspirations in Public Accounting: Comparisons between Partners and Nonpartners	8
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
Skills Required to Succeed in Public Accounting: Perceptions of Black and White Accountants	6
Covers and Front Matter	6

How Do Firms Respond to a Non-Income Tax? The Interplay between Non-Income Taxes and Income Tax Avoidance	6
Convertible Debt Usage and the Pricing of Audit Services	6
The Accounting Supply Chain Challenge: Understanding Its Root Causes and Identifying Factors and Themes for a Plan for Action	5
Editorial Policy	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	5
The Development of the Process Mining Event Log Generator (PMELG) Tool	5
CEO Pay Cuts and Investors’ Perceptions of Earnings Quality	5
The Pricing of IPO Audit Specialization and Subsequent Issuer Underpricing	5
Corporate Innovation and the Auditor's Assessment of Going Concern	4
Information Technology Expertise and Environmental, Social, and Governance Activities	4
The Adoption and Consequences of COSO 2013	4
Auditing the Derivative Usage of Bank-Holding Companies	4
Data Analytics and Operational Efficiency	4
Accounting Horizons Revised Editorial Policy: A Renewed Focus on Practice Problems of Real Consequence	4
The Unintended Consequences of Audit Materiality Disclosures on Whistleblowing Intentions	4
Editorial Policy	4
Book Reviews	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
Branch Networks, Client Networks, and Knowledge Sharing in Audit Firms	3
Covers and Front Matter	3
Auditors’ Work Attitudes: Translating Auditor JDM Research Findings to Inform Audit Firms’ Strategies	3
The Effects of Internal Controls on the Audit Completeness and Reliability of Earnings Announcements	3
Accounting Profession Mentoring in the #MeToo Era	3
Does Visibility of an Engagement Partner's Association with Recent Client Restatements Increase Fee Pressures from Non-Restating Clients?	3
Labor Costs of Implementing New Accounting Standards	3
CEO Network Connections and the Timeliness of Financial Reporting	3
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 2—Reporting Environment and the Decision-Making Process	3
Bridging the Digital Skills Gap in Accounting: The Process Mining Audit Professional Curriculum and Badge	3
Does Corporate Governance Quality Influence Insider Trading around Private Meetings between Managers and Investors?	2
Book Reviews	2
Government Assistance: A Growing, Underdisclosed Financing Source	2
Corporate Culture and Financial Reporting Quality	2
Can Thinking about Alternative Explanations Promote Professional Skepticism?	2
Can the FASB Regain Its Mojo?	2
Global-Level Auditor Industry Specialization and the Cost of Equity Capital	2
CEO outside Board Service and Managerial Short-Termism	2
Audit Digitalization and Its Consequences on the Audit Expectation Gap: A Critical Perspective	2
Book Review	2
Critical Audit Matters: Recurring, Nonrecurring, and Intermittent	2
Options Trading and Earnings Management	2
Time Out: Auditor Perceptions and Audit Outcomes When Moving Away from a Time-Based Budget Audit Model	2
Do Adverse Opinions on Internal Control over Financial Reporting Lead to Changes in Reporting Format?	2
The Influence of Communication Medium on Professional Skepticism in Auditor-Client Interactions	2
Empowering Auditors to Pursue Fraud during Evidence Evaluation	2
Nicholas Dopuch (1929–2018): Editor, Mentor, and Harbinger of a Quantitative Accounting Research Revolution	2
Customer Analytics in Performance Measurement and Reporting Systems	2
Is it All in the Mind(Fulness)? An Exploratory Study Assessing the Impact of Mindfulness on Professional Skepticism	2
The Development of Expected-Loss Methods of Accounting for Credit Losses: A Review with Analysis of Comment Letters	2

Management’s Communication Style When Disclosing Material Weaknesses in Internal Control	1
Editorial Policy	1
Does Discussing Audit Procedures in Critical Audit Matter Calibrate Financial Reporting Risk Assessments?	1
Challenges in Global Group Audits: Evidence from Component Audit Leaders	1
The Impact of Executive Ethnic Diversity on Real Earnings Management	1
The Perception of Risk Disclosure Characteristics on the Credit Default Swap Market—An Automated Analysis	1
Editorial Policy	1
Reflections of Women Standard Setters in the United States	1
Covers and Front Matter	1
Informativeness of Internal Control Weakness Disclosure on Acquirers’ M&A Decisions	1
Covers and Front Matter	1
Leveraging Emerging Cybersecurity Reporting Regulations: The Effect of Industry Driven Expectations for Voluntary Assurance	1
Examining the Effectiveness and Efficiency of Full Population Testing versus Traditional Sampling	1
Can Standard Setters Improve Cash Flow Reporting of Capital Expenditures?	1
Big Data Analytics and Management Forecasting Behavior	1
Improving Earnings Predictions and Abnormal Returns with Machine Learning	1
Voluntary Disclosure of Disaggregated Balance Sheet and Cash Flow Information around Restatements	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
Covers and Front Matter	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
Does Audit Committee Disclosure of Partner-Selection Involvement Signal Greater Audit Quality?	1
Material Contract Redactions and Cybersecurity Breaches	1
Black Chartered Accountants in Post-Apartheid South Africa: Global Implications for the Profession	1
Perceived Organizational Inclusion: Evidence from Neurodivergent Accountants in the U.S.	1
Do Financial Analysts See through the Cloud of Carbon Emissions?	1
Covers and Front Matter	1
Intended and Unintended Consequences of ERP System Implementation	1
Covers and Front Matter	0
Covers and Front Matter	0
Do Firms Modify Investments in Tax Planning to Manage Earnings?	0
Do Gender-Diverse Boards Enhance the Linguistic Features of Corporate Financial Reporting?	0
Firm-Value Effects of Carbon Emissions and Carbon Disclosures: Evidence from Taiwan	0
Diversity at Work: Firms’ Strategic Responses to Mandatory Diversity Disclosure	0
Accounting Estimation Intensity, Auditor Estimation Expertise, and Managerial Bias	0
Annual Editor Report	0
Editorial Policy	0
Auditor Materiality Threshold and Audit Quality—Evidence from the Revised ISA 700 in the United Kingdom	0
Markets and the Spontaneous Emergence of Double-Entry Accounting: A Short Essay	0
Automating Evaluation of Skill Assessment to Promote Skill Acquisition in the Area of Data Analytics Automation	0
Covers and Front Matter	0
Accounting Firm Investment in Diverse Talent: Evidence from Charitable Giving to Historically Black Colleges and Universities (HBCUs)	0
The Double Materiality Audit: Attestation of ESG Disclosures in Financial Statements	0
Corporate Social Responsibility and Economic Stability: International Evidence	0
Editorial Policy	0
Application of Outlier Detection Methods in Audit Analytics	0
The Effects of Exposing CPAs to Rationalizations: Conscious and Unconscious Outcomes	0
Who’s Behind the Curtain? Investors’ Reactions to Group Audit Disclosures in the Form AP	0
How Does Reciprocal Rent-Seeking Between Politicians and Auditors Influence Audit Quality? Evidence from China	0
Covers and Front Matter	0
Editorial Policy	0
Book Review	0
The Formulation of Financial Statements: A Proposal for Change	0
Increasing Client Fraud Risk Disclosure with Minimization Techniques	0
The Fundamental Tradeoff between the Timing Benefits and Timing Costs of Accrual Accounting	0
Auditor Response to Estimated Misstatement Risk: A Machine Learning Approach	0
Do as I Say: A Look at the Supervisor Behaviors that Encourage Upward Communication on Audit Teams	0
Strength of Audit Firms’ Human Resource Systems and Client-Level Audit Outcomes: Evidence from a Multiple Source Study	0
Diversity, Equity, Inclusion and Belonging: Practice Problems of Real Consequence	0
What Does the Auditor Say? Auditors’ Disclosures of Critical Audit Matters and Audit Fees	0
The Impact of Account-Level Inspection Risk on Audit Program Planning Decisions	0
Diversity and the Evaluation of Talent in the Accounting Profession: The Enigma of Merit	0
Top Management Team Functional Diversity and Management Forecast Accuracy	0
Planning to Obtain a Graduate Accounting Degree: Survey Evidence from Accounting Seniors	0
The Risk of Technology Dominance in Using Digital Decision Aids in Assurance Engagements—Evidence from a Survey among Danish Auditors	0
On the Threshold of Compliance: Public Charities and the Public Support Test	0
Covers and Front Matter	0
Analyst/Investor Days and Firms’ Information Environments	0
On-Site or Remote? Impact of Remote Audits and Self-Monitoring of Expressive Behavior on External Auditors’ Job Satisfaction	0
The Impact of Benefit Plan Audits on the Financial Statement Audit	0
Bridging the Gap Between Academia and Practice in Accounting	0
Technology and Its Implications for Staff Auditors	0
Thinking Like an Auditor: Evaluating Information to Arrive at Evidence-Based Conclusions	0
Editorial Policy	0
Publication Benchmarking Data Based on Faculty Promoted at the Top 200 Worldwide Accounting Research Institutions	0
Improving Audit Quality with Data Analytic Visualizations: The Importance of Spatial Abilities and Feedback in Anomaly Identification	0
Passive Investment and Share Repurchases	0
Regulatory Oversight of Voluntary SEC Filers	0
The Dark Side of Robotic Process Automation (RPA): Understanding Risks and Challenges with RPA	0
Human Capital Management in Audit Firms: The Use of Lean Six Sigma	0
Annual Editor Report	0

Online Toxic Communication about the Accounting Academic Job Market	0
Robotic Process Automation (RPA) Implementation Case Studies in Accounting: A Beginning to End Perspective	0
Blockchain Technology, Inter-Organizational Relationships, and Management Accounting: A Synthesis and a Research Agenda	0
Right-of-Use Assets and the Prediction of Revenue	0
Leveraging ChatGPT for Enhancing the Internal Audit Process—A Real-World Example from Uniper, a Large Multinational Company	0
Qualitative Research in North American Journals: A Promising Trajectory and an Invitation	0
The Joint Effect of Presentation Format and Disclosure Balance on Investors' Reactions to Sensitivity Disclosures of Hedging Instruments	0
Auditor Tenure Disclosure and Shareholder Ratification Voting	0
Within or across Auditors? Understanding Knowledge Transfer in Audit Production	0
Organization and Development of Arthur Andersen & Co.’s Public Review Board—The Minow Years, 1974–1983	0
Common Institutional Blockholders and Reporting Practices: Evidence from Accounting Comparability	0
Retain or Rotate: The Association between Frequent Auditor Switching and Audit Quality	0
Gordon Peter Wilson (1946–2020): Teacher, Mentor, Scholar, and Friend	0
CEO Narcissism and Properties of Analysts’ Forecasts	0
Covers and Front Matter	0
Editorial Policy	0
Is Audit Committee Power Associated with Audit Completeness and Earnings Announcement Timing?	0
Exogenous Loss of Analyst Coverage and Choice of Audit Quality	0
Initial Evidence on the Market Impact of the iXBRL Adoption	0
Should Accountants Be Afraid of AI? Risks and Opportunities of Incorporating Artificial Intelligence into Accounting and Auditing	0
Risk Factor Disclosures: Do Managers and Markets Speak the Same Language?	0
The Impact of SEC Comment Letters on Auditor Retention	0
A Century of Progress: U.S. Government Accountability Office Procedures, Reports, and Performance Measures	0
Policy Uncertainty and Textual Disclosure	0
The Essential Role of Accounting Information in the Capital Markets: Updating Seminal Research Results with Current Evidence	0
Recent Research on the Identification, Assessment, and Response to Fraud Risks: Implications for Audit Practice and Topics for Future Research	0
Covers and Front Matter	0
Tax Software versus Paid Preparers: Motivations and Predictors for the Mode of Tax Preparation Assistance	0
Will Someone Be Checking My Work? The Effect of Psychological Entitlement and the Expectation of Being Monitored on Task Performance and Misreporting	0
Socializing Remote Newcomers in Public Accounting: Challenges and Best Practices from the Perspective of Experienced Big 4 Professionals	0
Audit Market Concentration and Audit Quality: Evidence from Analysts’ Forecasts	0
The Effect of Analyst Conservatism on Meeting the Consensus via Earnings Management	0
Cultivating Engaged Audit Teams: The Effect of the Lead Audit Partner’s Leadership Behaviors	0
Caring for the Community: The Effects of Client Civic Benefit on Auditors’ Stakeholder Prioritizations and Audit Judgments	0
RPA in Accounting Risk and Internal Control: Insights from RPA Program Managers	0
Social Capital and Internal Control Material Weaknesses	0
Current Issues Faced by Controllers	0
Do Client Managers Strategically Manage Earnings in Response to Auditors’ Quantitative Materiality Threshold Disclosures?	0
Investor Response to Bad News versus Good News Management Earnings Guidance	0
Stakeholder Engagement and Effective Standard Setting	0
Covers and Front Matter	0
Internal Connectedness and Accrual Quality: Evidence from Employee LinkedIn Connections	0
Client Relationships, Analyst Coverage, and Earnings Management	0
An Examination of the Terminal Year in an Auditor-Client Relationship	0
Is Stakeholder Orientation Related to Corporate Tax Avoidance? New Evidence	0
Client Acquisition Following an Auditor’s Unethical Behavior: An Examination of Reputational Consequences Following KPMG’s “Steal the Exam” Scandal	0
Editorial Policy	0
Editorial Policy	0
Does More Frequent Financial Reporting Bring the Future Forward?	0
Employee Satisfaction as a Form of Insurance in Challenging Times: Evidence from Dimensional Employee Satisfaction	0
The Association between Audit Office Team Diversity and Audit Quality	0
Comment Letters on Annual Reports: Evidence from an Emerging Market	0
Relevance of Accounting Research (ROAR) Scores: Ratings of Titles and Abstracts by Accounting Professionals	0
Covers and Front Matter	0
Editorial Policy	0
Do CFO Outside Directorships Benefit or Harm Home Firm Financial Reporting Quality?	0
When Cash is Not King: An Examination of the Relative Effectiveness of Tangible versus Cash Rewards on Whistleblower Reporting Behavior	0
The Spillover Effect of Audit Firm Office Acquisition on the Audit Quality of the Existing Client Base	0
Corporate Environmental, Social, and Governance (ESG) Performance and the Internal Control Environment	0
Men’s Experiences of Paternity Leaves in Accounting Firms	0
Covers and Front Matter	0
Patience is Key: The Time It Takes to See Benefits from Continuous Auditing	0
Evaluating Corporate Governance: Guiding Principles and Calls for Future Research	0
A Framework for Applying Machine Learning and Natural Language Processing Methods to Accounting Recognition	0
Parent-Only Balance Sheet Information and Credit Risk Assessments	0
Editorial Policy	0