Accounting Horizons

(The TQCC of Accounting Horizons is 4. 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