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Volume 26, Issue 4
1 December 2012
Issue Cover
ISSN 0888-7993
EISSN 1558-7975

ARTICLES

Female Board Presence and the Likelihood of Financial Restatement
Lawrence J. Abbott; Susan Parker; Theresa J. Presley
View articletitled, Female Board Presence and the Likelihood of Financial Restatement
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An Examination of the Credence Attributes of an Audit
Monika Causholli; W. Robert Knechel
View articletitled, An Examination of the Credence Attributes of an Audit
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Should Repurchase Transactions be Accounted for as Sales or Loans?
Justin Chircop; Paraskevi Vicky Kiosse; Ken Peasnell
View articletitled, Should Repurchase Transactions be Accounted for as Sales or Loans?
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Financial Reporting Outcomes under Rules-Based and Principles-Based Accounting Standards
Denton L. Collins; William R. Pasewark; Mark E. Riley
View articletitled, Financial Reporting Outcomes under Rules-Based and Principles-Based Accounting Standards
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The Auditor-Audit Firm Relationship and Its Effect on Burnout and Turnover Intention
David N. Herda; James J. Lavelle
View articletitled, The Auditor-Audit Firm Relationship and Its Effect on Burnout and Turnover Intention
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CEO Age and Financial Reporting Quality
Hua-Wei Huang; Ena Rose-Green; Chih-Chen Lee
View articletitled, CEO Age and Financial Reporting Quality
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The Impact of Eliminating the 20-F Reconciliation Requirement for IFRS Filers on Earnings Persistence and Information Uncertainty
Tony Kang; Gopal V. Krishnan; Michael C. Wolfe; Han S. Yi
View articletitled, The Impact of Eliminating the 20-F Reconciliation Requirement for IFRS Filers on Earnings Persistence and Information Uncertainty
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Co-operatives and the Equity-Liabilities Puzzle: Concerns for Accounting Standard-Setters
Germán López-Espinosa; John Maddocks; Fernando Polo-Garrido
View articletitled, Co-operatives and the Equity-Liabilities Puzzle: Concerns for Accounting Standard-Setters
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Academic Research and Standard-Setting: The Case of Other Comprehensive Income
Lynn L. Rees; Philip B. Shane
View articletitled, Academic Research and Standard-Setting: The Case of Other Comprehensive Income
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COMMENTARIES

Introduction for Essays on the State of Accounting Scholarship
Gregory B. Waymire
View articletitled, Introduction for Essays on the State of Accounting Scholarship
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Framing the Issue of Research Quality in a Context of Research Diversity
Christopher S. Chapman
View articletitled, Framing the Issue of Research Quality in a Context of Research Diversity
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Accounting Craftspeople versus Accounting Seers: Exploring the Relevance and Innovation Gaps in Academic Accounting Research
William E. McCarthy
View articletitled, Accounting Craftspeople versus Accounting Seers: Exploring the Relevance and Innovation Gaps in Academic Accounting Research
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Is Accounting Research Stagnant?
Donald V. Moser
View articletitled, Is Accounting Research Stagnant?
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How Can Accounting Researchers Become More Innovative?
Sudipta Basu
View articletitled, How Can Accounting Researchers Become More Innovative?
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EDITOR’S REPORT

ACCOUNTING HORIZONS: May 1, 2011 – April 30, 2012
View articletitled, ACCOUNTING HORIZONS<span class="subtitle-colon">: </span><span class="subtitle">May 1, 2011 – April 30, 2012</span>
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CONTENTS INDEX

Contents Index: VOLUME 26, ISSUE NUMBERS 1-4, (March-December 2012)
View articletitled, Contents Index<span class="subtitle-colon">: </span><span class="subtitle">VOLUME 26, ISSUE NUMBERS 1-4, <em>(March-December 2012)</em></span>
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AUTHOR INDEX

Author Index: VOLUME 26, ISSUE NUMBERS 1-4, (March-December 2012)
View articletitled, Author Index<span class="subtitle-colon">: </span><span class="subtitle">VOLUME 26, ISSUE NUMBERS 1-4, <em>(March-December 2012)</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
View articletitled, Additional Journal Content
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All Issues
  • Online ISSN 1558-7975
  • Print ISSN 0888-7993

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