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Issues

Volume 29, Issue 2
1 June 2015
Accounting Horizons Cover Image for Volume 29, Issue 2
ISSN 0888-7993
EISSN 1558-7975

ARTICLES

The Accounting Faculty Shortage: Causes and Contemporary Solutions
Douglas M. Boyle; Brian W. Carpenter; Dana R. Hermanson
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Financial Engineering and the Arms Race Between Accounting Standard Setters and Preparers
Ronald A. Dye; Jonathan C. Glover; Shyam Sunder
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Engagement Partner Identification: A Theoretical Analysis
Joseph V. Carcello; Rudy Santore
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Supplementary data
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The Impact of Order Effects on Nonprofessional Investors' Belief Revision When Presented a Long Series of Disclosures in an Experimental Market Setting
Ronald J. Daigle; Robert E. Pinsker; Terence J. Pitre
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The Relative and Incremental Valuation Effects of Embedded Value Disclosure by Life Insurers: Evidence from Cross-Listed Firms in the U.S.
Samir M. El-Gazzar; Rudolph A. Jacob; Scott P. McGregor
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Accounting Errors in Nonprofit Organizations
Jeffrey J. Burks
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COMMENTARY

The FASB's Dissenting Opinions
Michael E. Bradbury; Julie A. Harrison
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FORUM: BIG DATA

Commentaries on Big Data's Importance for Accounting and Auditing
Paul A. Griffin; Arnold M. Wright
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Big Data in Accounting: An Overview
Miklos A. Vasarhelyi; Alexander Kogan; Brad M. Tuttle
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How Big Data Will Change Accounting
J. Donald Warren, Jr; Kevin C. Moffitt; Paul Byrnes
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Consequences of Big Data and Formalization on Accounting and Auditing Standards
John Peter Krahel; William R. Titera
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Big Data Analytics in Financial Statement Audits
Min Cao; Roman Chychyla; Trevor Stewart
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Big Data as Complementary Audit Evidence
Kyunghee Yoon; Lucas Hoogduin; Li Zhang
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Drivers of the Use and Facilitators and Obstacles of the Evolution of Big Data by the Audit Profession
Michael G. Alles
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Behavioral Implications of Big Data's Impact on Audit Judgment and Decision Making and Future Research Directions
Helen Brown-Liburd; Hussein Issa; Danielle Lombardi
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Toward Effective Big Data Analysis in Continuous Auditing
Juan Zhang; Xiongsheng Yang; Deniz Appelbaum
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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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