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Issues

Volume 25, Issue 4
1 December 2011
Issue Cover
ISSN 0888-7993
EISSN 1558-7975

ARTICLES

Accounting Restatements and the Timeliness of Disclosures
Brad A. Badertscher; Jeffrey J. Burks
View articletitled, Accounting Restatements and the Timeliness of Disclosures
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Flex or Break? Extensions in XBRL Disclosures to the SEC
Roger S. Debreceny; Stephanie M. Farewell; Maciej Piechocki; Carsten Felden; Andre Gräning; Alessandro d'Eri
View articletitled, Flex or Break? Extensions in XBRL Disclosures to the SEC
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Perceptions and Misperceptions Regarding the Unqualified Auditor's Report by Financial Statement Preparers, Users, and Auditors
Glen L. Gray; Jerry L. Turner; Paul J. Coram; Theodore J. Mock
View articletitled, Perceptions and Misperceptions Regarding the Unqualified Auditor's Report by Financial Statement Preparers, Users, and Auditors
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Client Engagement Risks and the Auditor Search Period
Samer K. Khalil; Jeffrey R. Cohen; Kenneth B. Schwartz
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Auditor Resignation and Firm Ownership Structure
Samer K. Khalil; Jeffrey R. Cohen; Gregory M. Trompeter
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Mandatory IFRS Adoption and the U.S. Home Bias
Inder K. Khurana; Paul N. Michas
View articletitled, Mandatory IFRS Adoption and the U.S. Home Bias
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Detecting and Predicting Accounting Irregularities: A Comparison of Commercial and Academic Risk Measures
Richard A Price, III; Nathan Y. Sharp; David A. Wood
View articletitled, Detecting and Predicting Accounting Irregularities: A Comparison of Commercial and Academic Risk Measures
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The O*NET: A Challenging, Useful Resource for Investigating Auditing and Accounting Work
Audrey N. Scarlata; Dan N. Stone; Keith T. Jones; Clement C. Chen
View articletitled, The O*NET: A Challenging, Useful Resource for Investigating Auditing and Accounting Work
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On Alternative Measures of Accruals
Linna Shi; Huai Zhang
View articletitled, On Alternative Measures of Accruals
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How Would the Mandatory Adoption of IFRS Affect the Earnings Quality of U.S. Firms? Evidence from Cross-Listed Firms in the U.S.
Jerry Sun; Steven F. Cahan; David Emanuel
View articletitled, How Would the Mandatory Adoption of IFRS Affect the Earnings Quality of U.S. Firms? Evidence from Cross-Listed Firms in the U.S.
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COMMENTARIES

A Perspective on the Joint IASB/FASB Exposure Draft on Accounting for Leases: American Accounting Association's Financial Accounting Standards Committee (AAA FASC)
Yuri Biondi; Robert J. Bloomfield; Jonathan C. Glover; Karim Jamal; James A. Ohlson; Stephen H. Penman; Eiko Tsujiyama; T. Jeffrey Wilks
View articletitled, A Perspective on the Joint IASB/FASB Exposure Draft on Accounting for Leases<span class="subtitle-colon">: </span><span class="subtitle">American Accounting Association's Financial Accounting Standards Committee (AAA FASC)</span>
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Convergence Flaws
David Reilly
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EDITOR’S REPORT

ACCOUNTING HORIZONS: May 1, 2010 – April 30, 2011
View articletitled, ACCOUNTING HORIZONS<span class="subtitle-colon">: </span><span class="subtitle">May 1, 2010 – April 30, 2011</span>
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CONTENTS INDEX

Contents Index: VOLUME 25, ISSUE NUMBERS 1-4, (March-December 2011)
View articletitled, Contents Index<span class="subtitle-colon">: </span><span class="subtitle">VOLUME 25, ISSUE NUMBERS 1-4, <em>(March-December 2011)</em></span>
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AUTHOR INDEX

Author Index: VOLUME 25, ISSUE NUMBERS 1-4, (March-December 2011)
View articletitled, Author Index<span class="subtitle-colon">: </span><span class="subtitle">VOLUME 25, ISSUE NUMBERS 1-4, <em>(March-December 2011)</em></span>
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EDITORIAL POLICY AND STYLE INFORMATION

Editorial Policy and Style Information
View articletitled, 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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