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Issues

Volume 27, Issue 4
1 December 2013
Accounting Horizons Cover Image for Volume 27, Issue 4
ISSN 0888-7993
EISSN 1558-7975

ARTICLES

Auditor Industry Expertise and Cost of Equity
Jagan Krishnan; Chan Li; Qian Wang
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The Effect of Noisy Fair Value Measures on Bank Capital Adequacy Ratios
Adrian Valencia; Thomas J. Smith; James Ang
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Characteristics of Accounting Standards and SEC Review Comments
Jeff P. Boone; Cheryl L. Linthicum; April Poe
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Non-Timely 10-K Filings and Audit Fees
Changjiang Wang; K. Raghunandan; Ruth Ann McEwen
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COMMENTARIES

The Changing Landscape of Banking and the Challenges It Poses for Accounting and Financial Reporting
Wayne R. Landsman; Kenneth V. Peasnell
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PCAOB Audit Regulation a Decade after SOX: Where It Stands and What the Future Holds
Zoe-Vonna Palmrose
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Reflections on a Decade of SOX 404(b) Audit Production and Alternatives
William R. Kinney, Jr.; Roger D. Martin; Marcy L. Shepardson
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Integrating Information Technology into Accounting Research and Practice
Guido L. Geerts; Lynford E. Graham; Elaine G. Mauldin; William E. McCarthy; Vernon J. Richardson
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FORUM: THE STATE OF ACCOUNTING SCHOLARSHIP

Devil's Advocate: The Most Incorrect Beliefs of Accounting Experts
Sudipta Basu
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Accounting Informs Investors and Earnings Management is Rife: Two Questionable Beliefs
Ray Ball
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How Can We Do Better?
Philip R. Brown, AM
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A Two-Step Representation of Accounting Measurement
Pingyang Gao
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The Pursuit of High Quality Accounting Standards
Paul E. Madsen
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Devil's Advocate: The Importance of Metaphors
Joni J. Young
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Myth: External Financial Reporting Quality Has a First-Order Effect on Firm Value
Jerold L. Zimmerman
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MEMORIAL

Anthony G. Hopwood: Academic Iconoclast and Entrepreneur 1944–2010
Jacob G. Birnberg; Michael Bromwich; John Roberts
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EDITOR’S REPORT

ACCOUNTING HORIZONS: May 1, 2012 – April 30, 2013
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CONTENTS INDEX

Contents Index: VOLUME 27, ISSUE NUMBERS 1-4, (March-December 2013)
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AUTHOR INDEX

Index: VOLUME 27, ISSUE NUMBERS 1-4, (March-December 2013)
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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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