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Volume 24, Issue 4

1 December 2010

ISSN 0888-7993

EISSN 1558-7975

In this Issue

ARTICLES
COMMENTARIES
MEMORIAL
ERRATA
EDITOR’S REPORT
CONTENTS INDEX
AUTHOR INDEX
EDITORIAL POLICY AND STYLE INFORMATION
ADDITIONAL JOURNAL CONTENT

ARTICLES

Are Revisions to SFAS No. 5 Needed?

Rosemond Desir; Kirsten Fanning; Ray J. Pfeiffer

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Policy and Research Implications of Evolving Independence Rules for Public Company Auditors

Audrey A. Gramling; J. Gregory Jenkins; Mark H. Taylor

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Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part II): Political Factors and Future Scenarios for U.S. Accounting Standards

Luzi Hail; Christian Leuz; Peter Wysocki

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Assessing the Financial Reporting Consequences of Conversion to IFRS: The Case of Equity-Based Compensation

Mary Lea McAnally; Sean T. McGuire; Connie D. Weaver

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What Are the Essential Features of a Liability?

Dennis Murray

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Characterizing Accounting Research

Derek K. Oler; Mitchell J. Oler; Christopher J. Skousen

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Audit Report Lags after Voluntary and Involuntary Auditor Changes

Paul Tanyi; K. Raghunandan; Abhijit Barua

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COMMENTARIES

Response to the Financial Accounting Standards Board’s and the International Accounting Standards Board’s Joint Discussion Paper Entitled Preliminary Views on Revenue Recognition in Contracts with Customers

American Accounting Association’s Financial Accounting Standards Committee (AAA FASC); Robert H. Colson; Robert Bloomfield; Theodore E. Christensen; Karim Jamal; Stephen Moehrle; James Ohlson; Stephen Penman; Thomas Stober; Shyam Sunder; Ross L. Watts

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MEMORIAL

Maurice Moonitz: The Consummate Professional

George J. Staubus

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ERRATA

Errata

X. Li

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EDITOR’S REPORT

Accounting Horizons Editors' Report

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CONTENTS INDEX

Contents Index

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AUTHOR INDEX

Author Index

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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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Editorial Policy

Publication Benchmarking Data Based on Faculty Promoted at the Top 200 Worldwide Accounting Research Institutions

Accounting Horizons Revised Editorial Policy: A Renewed Focus on Practice Problems of Real Consequence

The Kinney Three Paragraphs (and More) for Accounting Ph.D. Students

Online ISSN 1558-7975
Print ISSN 0888-7993

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