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Issue
March - Volume 35, Issue 1, Pages 1 - 223
June - Volume 35, Issue 2, Pages 1 - 222
September - Volume 35, Issue 3, Pages 1 - 258
December - Volume 35, Issue 4, Pages 1 - 194
Volume 35, Issue 2
June 2021
ISSN 0888-7993
EISSN 1558-7975
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EDITORIAL
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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
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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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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
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