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Volume 24, Issue 4
1 December 2010
Accounting Horizons Cover Image for Volume 24, Issue 4
ISSN 0888-7993
EISSN 1558-7975

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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All Issues
  • Online ISSN 1558-7975
  • Print ISSN 0888-7993

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