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Issues

Volume 28, Issue 1
1 March 2014
Accounting Horizons Cover Image for Volume 28, Issue 1
ISSN 0888-7993
EISSN 1558-7975

ARTICLES

Funding Sources and Excess CEO Compensation in Not-for-Profit Organizations
Jennifer J. Gaver; S. Mary Im
View articletitled, Funding Sources and Excess CEO Compensation in Not-for-Profit Organizations
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An Empirical Analysis of the Effects of Accounting Expertise in Audit Committees on Non-GAAP Earnings Exclusions
Ananth Seetharaman; Xu (Frank) Wang; Sanjian (Bill) Zhang
View articletitled, An Empirical Analysis of the Effects of Accounting Expertise in Audit Committees on Non-GAAP Earnings Exclusions
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Are Capitalized Software Development Costs Informative About Audit Risk?
Gopal V. Krishnan; Changjiang (John) Wang
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The Global Financial Crisis: U.S. Bankruptcies and Going-Concern Audit Opinions
Marshall A. Geiger; K. Raghunandan; William Riccardi
View articletitled, The Global Financial Crisis: U.S. Bankruptcies and Going-Concern Audit Opinions
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The Disclosure of Non-GAAP Earnings Following Regulation G: An Analysis of Transitory Gains
Michael Baumker; Philip Biggs; Sarah E. McVay; Jeremy Pierce
View articletitled, The Disclosure of Non-GAAP Earnings Following Regulation G: An Analysis of Transitory Gains
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Empirical Evidence on Repeat Restatements
Rebecca Files; Nathan Y. Sharp; Anne M. Thompson
View articletitled, Empirical Evidence on Repeat Restatements
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College and University President Pay and Future Performance
Linda M. Parsons; Austin L. Reitenga
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Preparers' Perceptions of the Costs and Benefits of IFRS: Evidence from Australia's Implementation Experience
Richard D. Morris; Sidney J. Gray; Joanne Pickering; Sally Aisbitt
View articletitled, Preparers' Perceptions of the Costs and Benefits of IFRS: Evidence from Australia's Implementation Experience
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COMMENTARIES

Financial Reporting Policy Committee of the American Accounting Association's Financial Accounting and Reporting Section: Accounting Standard Setting for Private Companies
The Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association; Mark Bradshaw, (Chair); Daniel Bens, (principal co-author); Carol Ann Frost, (principal co-author); Elizabeth Gordon; Sarah McVay; Gregory Miller; Ray Pfeiffer, (principal co-author); Marlene Plumlee, (principal co-author); Catherine Shakespeare; Wayne Thomas; Franco Wong, (principal co-author)
View articletitled, Financial Reporting Policy Committee of the American Accounting Association's Financial Accounting and Reporting Section: Accounting Standard Setting for Private Companies
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MEMORIAL

William W. Cooper: Innovator, Fighter, and Scholar
Rajiv D. Banker; Robert S. Kaplan
View articletitled, William W. Cooper: Innovator, Fighter, and Scholar
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ERRATA

Errata
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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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