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Volume 22, Issue 4
1 December 2008
Issue Cover
ISSN 0888-7993
EISSN 1558-7975

ARTICLES

The Need for an Internal Auditor Report to External Stakeholders to Improve Governance Transparency
Deborah S. Archambeault; F. Todd DeZoort; Travis P. Holt
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Auditor Industry Specialization, Auditor Changes, and Accounting Restatements
Robin N. Romanus; John J. Maher; Damon M. Fleming
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The Moderating Effects of Acquisition Premiums in Private Corporations: An Empirical Investigation of Relative S Corporation and C Corporation Valuations
James A. DiGabriele
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Panel on Big Unanswered Questions in Accounting—Genesis
Sudipta Basu
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What is the Actual Economic Role of Financial Reporting?
Ray Ball
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Accounting as the Language of Business
Robert J. Bloomfield
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Where is the Passion?
Joel S. Demski
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Value Relevance Study—Relevant for What?—and Beyond: Changing Equity Premium and Empirical Research
Yoshitaka Fukui
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Three Patterns in Need of a Unified Theory
Steven J. Huddart
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What Were They Thinking?
Venky Nagar
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Panel on Big Unanswered Questions in Accounting—Synopsis
Sudipta Basu
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On the Balance Sheet-Based Model of Financial Reporting
Ilia D. Dichev
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Response to the Progress Report of the SEC Advisory Committee on Improvements to Financial Reporting
Arnold M. Wright; Christine A. Botosan; Robert H. Colson; American Accounting Association's National CIFiR Tracking Team; Martha M. Eining; Patrick E. Hopkins; R. David Plumlee; Marlene A. Plumlee; James E. Rebele; Philip M. J. Reckers; Susan Scholz; Kent St. Pierre; Linda Vincent; Contributing Authors
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EDITOR’S REPORT

Accounting Horizons Annual Manuscript Processing Report
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CONTENTS INDEX

Contents Index
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AUTHOR INDEX

Author Index
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LIST OF AD HOC REVIEWERS

List of Ad Hoc Reviewers
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EDITORIAL POLICY AND STYLE INFORMATION

Editorial Policy and Style Information
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ADDITIONAL JOURNAL CONTENT

Additional Journal Content
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All Issues
  • Online ISSN 1558-7975
  • Print ISSN 0888-7993

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