Accounting Horizons

Papers
(The TQCC of Accounting Horizons is 2. 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 2021-05-01 to 2025-05-01.)
ArticleCitations
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 1—Outcomes and Consequences42
The Impact of Domain-Specific Internal Audit Education on Financial Reporting Quality and External Audit Efficiency32
The Peer Deterrent Effect of Whistleblowing on Financial Reporting Aggressiveness30
Does Unconditional Accounting Conservatism Imply Upside or Downside Risk? Evidence from the Options Market26
Replication of Audit and Financial Accounting Research: We Do More than We Think26
Building the TechHub.training Website for Training Accountants in Data Analytics25
Overview of U.S. State and Local Government Financial Reporting: A Reference for Academic Research18
Peripheral Benefit of Single Audit Monitoring in Attracting Charitable Donations16
Women Accountants and Wellbeing13
Accounting Quality and Household Stock Market Participation12
Length of IPO Prospectus and Individual Investors’ Demand for IPO Shares12
Perspectives on the Financial Reporting of Intangibles11
More Incentive, Less Pollution: Environmental Responsibility of Local Cadres and Environment Governance11
ChatGPT is Ready for the Profession—But is the Profession Ready for ChatGPT?10
Editorial Policy10
Asset Securitizations and Stock Price Crash Risk: Evidence from Nonfinancial Firms10
Editorial Policy8
Linking Cybersecurity and Accounting: An Event, Impact, Response Framework8
Do Two Minds Think Alike? Efficiency Benefits from Common ERP Vendor Use in a Supply Chain8
Editorial Policy8
Partner-Track Aspirations in Public Accounting: Comparisons between Partners and Nonpartners8
Auditors’ Remote Work Experiences during the Early Days of the COVID-19 Pandemic and Implications Going Forward7
Breadth versus Depth: A Gap Analysis of Technology Requirements from the Perspective of Academics and Practitioners6
Skills Required to Succeed in Public Accounting: Perceptions of Black and White Accountants6
Covers and Front Matter6
How Do Firms Respond to a Non-Income Tax? The Interplay between Non-Income Taxes and Income Tax Avoidance6
Convertible Debt Usage and the Pricing of Audit Services6
The Pricing of IPO Audit Specialization and Subsequent Issuer Underpricing5
The Accounting Supply Chain Challenge: Understanding Its Root Causes and Identifying Factors and Themes for a Plan for Action5
Editorial Policy5
Narrowing Initial Bargaining Gap in Traditional Offline Transactions: A Machine Learning Approach5
Auditor Ratification in Light of Shareholder Dissatisfaction with the Audit Committee—Evidence from Germany5
The Development of the Process Mining Event Log Generator (PMELG) Tool5
CEO Pay Cuts and Investors’ Perceptions of Earnings Quality5
Book Reviews4
The Nonlinear Relation between Effective Tax Rates and Tax-Related Restatements4
Exploring the Advantages and Disadvantages of Remote PCAOB Inspections: An Analysis of Inspected Auditors’ Experiences during the COVID-19 Pandemic4
Corporate Innovation and the Auditor's Assessment of Going Concern4
Information Technology Expertise and Environmental, Social, and Governance Activities4
The Adoption and Consequences of COSO 20134
Auditing the Derivative Usage of Bank-Holding Companies4
Data Analytics and Operational Efficiency4
Accounting Horizons Revised Editorial Policy: A Renewed Focus on Practice Problems of Real Consequence4
The Unintended Consequences of Audit Materiality Disclosures on Whistleblowing Intentions4
Editorial Policy4
Branch Networks, Client Networks, and Knowledge Sharing in Audit Firms3
Covers and Front Matter3
Auditors’ Work Attitudes: Translating Auditor JDM Research Findings to Inform Audit Firms’ Strategies3
The Effects of Internal Controls on the Audit Completeness and Reliability of Earnings Announcements3
Accounting Profession Mentoring in the #MeToo Era3
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 Standards3
CEO Network Connections and the Timeliness of Financial Reporting3
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 2—Reporting Environment and the Decision-Making Process3
Bridging the Digital Skills Gap in Accounting: The Process Mining Audit Professional Curriculum and Badge3
Nicholas Dopuch (1929–2018): Editor, Mentor, and Harbinger of a Quantitative Accounting Research Revolution2
Customer Analytics in Performance Measurement and Reporting Systems2
Is it All in the Mind(Fulness)? An Exploratory Study Assessing the Impact of Mindfulness on Professional Skepticism2
The Development of Expected-Loss Methods of Accounting for Credit Losses: A Review with Analysis of Comment Letters2
Does Corporate Governance Quality Influence Insider Trading around Private Meetings between Managers and Investors?2
Book Reviews2
Government Assistance: A Growing, Underdisclosed Financing Source2
Corporate Culture and Financial Reporting Quality2
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 Capital2
CEO outside Board Service and Managerial Short-Termism2
Audit Digitalization and Its Consequences on the Audit Expectation Gap: A Critical Perspective2
Book Review2
Critical Audit Matters: Recurring, Nonrecurring, and Intermittent2
Options Trading and Earnings Management2
Time Out: Auditor Perceptions and Audit Outcomes When Moving Away from a Time-Based Budget Audit Model2
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 Interactions2
Empowering Auditors to Pursue Fraud during Evidence Evaluation2
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