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Volume 39, Issue 1
March 2025
Accounting Horizons Cover Image for Volume 39, Issue 1
ISSN 0888-7993
EISSN 1558-7975
In this Issue
Covers and Front Matter
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PERSPECTIVE

Bridging the Gap Between Academia and Practice in Accounting
Shana Clor-Proell; Omri Even-Tov; Charles M. C. Lee; Shivaram Rajgopal
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ARTICLES

Auditors’ Work Attitudes: Translating Auditor JDM Research Findings to Inform Audit Firms’ Strategies
Sanaz Aghazadeh; Kris Hoang; Christine J. Nolder
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Critical Audit Matters: Recurring, Nonrecurring, and Intermittent
Brooke D. Beyer; Binod Guragai; Eric T. Rapley
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Supplementary data
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Regulatory Oversight of Voluntary SEC Filers
Richard A. Cazier; Bret A. Johnson
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Patience is Key: The Time It Takes to See Benefits from Continuous Auditing
Marc Eulerich; Benjamin Fligge; Vanessa I. López Kasper; David A. Wood
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Government Assistance: A Growing, Underdisclosed Financing Source
Ryan V. Hess; Lillian F. Mills
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Labor Costs of Implementing New Accounting Standards
Zhongwei Huang; Luminita Enache; Rucsandra Moldovan; Anup Srivastava
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Does Unconditional Accounting Conservatism Imply Upside or Downside Risk? Evidence from the Options Market
Devendra Kale; Sriram V. Villupuram
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Can Standard Setters Improve Cash Flow Reporting of Capital Expenditures?
Mayer Chunzi Liang; Thomas J. Linsmeier
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The Impact of SEC Comment Letters on Auditor Retention
Nicholas J. Mueller
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Leveraging Emerging Cybersecurity Reporting Regulations: The Effect of Industry Driven Expectations for Voluntary Assurance
Patricia Navarro; Steve G. Sutton
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Analyst/Investor Days and Firms’ Information Environments
Min Park
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Do Client Managers Strategically Manage Earnings in Response to Auditors’ Quantitative Materiality Threshold Disclosures?
Patricia Wellmeyer; Morton Pincus; Lijie Yao
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Editorial Policy
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All Issues
  • Online ISSN 1558-7975
  • Print ISSN 0888-7993

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