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Volume 24, Issue 3
1 September 2010
Accounting Horizons Cover Image for Volume 24, Issue 3
ISSN 0888-7993
EISSN 1558-7975
In this Issue

ARTICLES

Is Negative Goodwill Valued by Investors?
Eugene E. Comiskey; Jonathan E. Clarke; Charles W. Mulford
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Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis
Luzi Hail; Christian Leuz; Peter Wysocki
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National Level, City Level Auditor Industry Specialization and Cost of Debt
Chan Li; Yuan Xie; Jian Zhou
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Continuing the Normative Dialog: Illuminating the Asset/Liability Theory
Paul B. W. Miller; Paul R. Bahnson
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Section 404 Compliance and Financial Reporting Quality
Albert L. Nagy
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COMMENTARIES

COSO: Working with the Academic Community
David L. Landsittel; Larry E. Rittenberg
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A Framework for Financial Reporting Standards: Issues and a Suggested Model
American Accounting Association’s Financial Accounting Standards Committee (AAA FASC); James A. Ohlson; Stephen Penman; Robert Bloomfield; Theodore E. Christensen; Robert Colson; Karim Jamal; Stephen Moehrle; Gary Previts; Thomas Stober; Shyam Sunder; Ross L. Watts
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Balancing the Costs and Benefits of Auditing and Financial Reporting Regulation Post-SOX, Part II: Perspectives from the Nexus at the SEC
Zoe-Vonna Palmrose
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MEMORIAL

The Contribution of Philip W. Bell to Accounting Thought
Kenneth Peasnell; Geoffrey Whittington
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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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