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Volume 35, Issue 2
June 2021
Accounting Horizons Cover Image for Volume 35, Issue 2
ISSN 0888-7993
EISSN 1558-7975
In this Issue
Covers and Front Matter
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EDITORIAL

Accounting Horizons Revised Editorial Policy: A Renewed Focus on Practice Problems of Real Consequence
D. Scott Showalter; T. Jeffrey Wilks
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ARTICLES

A Framework for Auditor Data Literacy: A Normative Position
Deniz Appelbaum; D. Scott Showalter; Ting Sun; Miklos A. Vasarhelyi
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Releasing Earnings when the Audit is Less Complete: Implications for Audit Quality and the Auditor/Client Relationship
Scott N. Bronson; Adi Masli; Joseph H. Schroeder
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Investor Perceptions of Government Deregulation: Evidence from Section 404 of the Sarbanes-Oxley Act
Benjamin W. Hoffman; John L. Campbell; Jason L. Smith
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Why Do Firms Utilize the Flexibility Allowed in CEO-Employee Pay Ratio Disclosure? Evidence from Dodd-Frank Act Section 953 (b)
Sun-Moon Jung; Natalie Kyung Won Kim; Han Seong Ryu; Jae Yong Shin
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The Debate Over Subsequent Accounting for Goodwill
Thomas J. Linsmeier; Erika Wheeler
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Act or Be Acted Upon: Revolutionizing Accounting Curriculums with Data Analytics
Vernon J. Richardson; Marcia Weidenmier Watson
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The Development of Auditing Standards at the PCAOB and Related Audit Practitioner Input
L. Tyler Williams; W. Mark Wilder
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Key Audit Matters Reports in China: Their Descriptions and Implications of Audit Quality
Yamin Zeng; Joseph H. Zhang; Junsheng Zhang; Mengyu Zhang
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The Market Premium for Audit Partners with Big 4 Experience
Aleksandra B. Zimmerman; Kenneth L. Bills; Monika Causholli
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Editorial Policy
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All Issues
  • Online ISSN 1558-7975
  • Print ISSN 0888-7993

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