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Issues

Volume 26, Issue 2
1 June 2012
Accounting Horizons Cover Image for Volume 26, Issue 2
ISSN 0888-7993
EISSN 1558-7975

ARTICLES

A Post-SOX Examination of Factors Associated with the Size of Internal Audit Functions
Urton L. Anderson; Margaret H. Christ; Karla M. Johnstone; Larry E. Rittenberg
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Investors', Auditors', and Lenders' Understanding of the Message Conveyed by the Standard Audit Report on the Financial Statements
Stephen Kwaku Asare; Arnold M. Wright
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Associations between Internal and External Corporate Governance Characteristics: Implications for Investigating Financial Accounting Restatements
William R. Baber; Lihong Liang; Zinan Zhu
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The Factors that Affect Accountants' Decisions to Seek Careers with Big 4 versus Non-Big 4 Accounting Firms
Penelope L. Bagley; Derek Dalton; Marc Ortegren
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Exploring the Strategic Integration of Sustainability Initiatives: Opportunities for Accounting Research
Brian Ballou; Ryan J. Casey; Jonathan H. Grenier; Dan L. Heitger
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Tax Professionals' Responsibility for Fraud Detection: The Effects of Engagement Type and Audit Status
F. Todd DeZoort; Paul D. Harrison; Edward J. Schnee
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Determinants of the Persistence of Internal Control Weaknesses
Bonnie K. Klamm; Kevin W. Kobelsky; Marcia Weidenmier Watson
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COMMENTARY

The Role of Accounting in the Financial Crisis: Lessons for the Future
S. P. Kothari; Rebecca Lester
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SYMPOSIUM ON DISCLOSURE

Corporate Disclosure: A Symposium
Shyam Sunder
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A Pragmatic Approach to More Efficient Corporate Disclosure
Robert J. Bloomfield
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Disclosure and Incentives
Jonathan C. Glover
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Dysfunctional Consequences of Disclosure
Karim Jamal
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The Role of Capital Market Settings in Disclosure Policy
Robert E. Verrecchia
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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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