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Volume 28, Issue 4

1 December 2014

ISSN 0888-7993

EISSN 1558-7975

In this Issue

ARTICLES
COMMENTARIES
FORUM: THE INCEPTION AND DEVELOPMENT OF THE PCAOB: A RETROSPECTIVE
EDITOR’S REPORT
CONTENTS INDEX
AUTHOR INDEX
EDITORIAL POLICY AND STYLE INFORMATION
ADDITIONAL JOURNAL CONTENT

ARTICLES

Enhancing the Auditor's Report: To What Extent is There Support for the IAASB's Proposed Changes?

Roger Simnett; Anna Huggins

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Industry Audit Experts and Ownership Structure in the Syndicated Loan Market: At the Firm and Partner Levels

Chen-Lung Chin; Wei-Ren Yao; Pei-Yi Liu

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Insights for Research and Practice: What We Learn about Fraud from Other Disciplines

Gregory M. Trompeter; Tina D. Carpenter; Keith L. Jones; Richard A. Riley, Jr.

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MD&A Disclosure Tendencies: The Case of LIFO Liquidations

Stephen W. Wheeler; Sandra J. Cereola; Timothy J. Louwers

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An Analysis of Critical Accounting Estimate Disclosures of Pension Assumptions

Mark P. Bauman; Kenneth W. Shaw

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Meeting-or-Beating, Earnings Management, and Investor Sensitivity after the Scandals

Sanghyuk Byun; Kristin Roland-Luttecke

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COMMENTARIES

The Myth of Rigorous Accounting Research

Paul F. Williams

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FORUM: THE INCEPTION AND DEVELOPMENT OF THE PCAOB: A RETROSPECTIVE

Perspectives on the Public Company Accounting Oversight Board (PCAOB) 2004–2005

Andrew D. Bailey, Jr.

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Reflections on the Establishment of the PCAOB and Its Audit Standard-Setting Role

Douglas R. Carmichael

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A Decade after Sarbanes-Oxley: The Need for Ongoing Vigilance, Monitoring, and Research

Jeanette M. Franzel

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A Former PCAOB Board Member Looks to the Past…and to the Future

Bill Gradison

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A Perspective on the PCAOB—Past and Future

Phil D. Wedemeyer

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EDITOR’S REPORT

ACCOUNTING HORIZONS: May 1, 2013 – April 30, 2014

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CONTENTS INDEX

Contents Index: VOLUME 28, ISSUE NUMBERS 1-4, (March-December 2014)

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AUTHOR INDEX

Index: VOLUME 28, ISSUE NUMBERS 1-4, (March-December 2014)

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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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Editorial Policy

Publication Benchmarking Data Based on Faculty Promoted at the Top 200 Worldwide Accounting Research Institutions

Accounting Horizons Revised Editorial Policy: A Renewed Focus on Practice Problems of Real Consequence

The Kinney Three Paragraphs (and More) for Accounting Ph.D. Students

Online ISSN 1558-7975
Print ISSN 0888-7993

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