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Research Article May 17 2024
The Risk of Technology Dominance in Using Digital Decision Aids in Assurance Engagements—Evidence from a Survey among Danish Auditors
Accounting Horizons (2024)
Research Article April 30 2024
Regulatory Oversight of Voluntary SEC Filers
Accounting Horizons (2024)
Research Article April 18 2024
Leveraging Emerging Cybersecurity Reporting Regulations: The Effect of Industry Driven Expectations for Voluntary Assurance
Accounting Horizons (2024)
editorial April 4 2024
Gordon Peter Wilson (1946–2020): Teacher, Mentor, Scholar, and Friend
Accounting Horizons (2024)
Research Article March 26 2024
Critical Audit Matters: Recurring, Nonrecurring, and Intermittent
Accounting Horizons (2024)
Research Article March 19 2024
Do Client Managers Strategically Manage Earnings in Response to Auditors’ Quantitative Materiality Threshold Disclosures?
Accounting Horizons (2024)
Research Article March 11 2024
Analyst/Investor Days and Firms’ Information Environments
Accounting Horizons (2024)
Research Article March 7 2024
The Impact of SEC Comment Letters on Auditor Retention
Accounting Horizons (2024)
Research Article March 4 2024
Government Assistance: A Growing, Underdisclosed Financing Source
Accounting Horizons (2024)
Research Article February 14 2024
Does More Frequent Financial Reporting Bring the Future Forward?
Accounting Horizons (2024)
Research Article January 30 2024
Improving Audit Quality with Data Analytic Visualizations: The Importance of Spatial Abilities and Feedback in Anomaly Identification
Accounting Horizons (2024)
Research Article January 17 2024
Replication of Audit and Financial Accounting Research: We Do More than We Think
Accounting Horizons (2024)
Research Article January 17 2024
Increasing Client Fraud Risk Disclosure with Minimization Techniques
Accounting Horizons (2024)
Research Article January 11 2024
Auditors’ Work Attitudes: Translating Auditor JDM Research Findings to Inform Audit Firms’ Strategies
Accounting Horizons (2024)
Research Article January 11 2024
Time Out: Auditor Perceptions and Audit Outcomes When Moving Away from a Time-Based Budget Audit Model
Accounting Horizons (2024)
Research Article January 9 2024
The Unintended Consequences of Audit Materiality Disclosures on Whistleblowing Intentions
Accounting Horizons (2024)
Research Article December 15 2023
RPA in Accounting Risk and Internal Control: Insights from RPA Program Managers
Accounting Horizons (2023)
Research Article November 30 2023
Can Thinking about Alternative Explanations Promote Professional Skepticism?
Accounting Horizons (2023)
Research Article November 21 2023
Current Issues Faced by Controllers
Accounting Horizons (2023)
Research Article November 17 2023
Auditors’ Remote Work Experiences during the Early Days of the COVID-19 Pandemic and Implications Going Forward
Accounting Horizons (2023)
Research Article November 16 2023
Customer Analytics in Performance Measurement and Reporting Systems
Accounting Horizons (2023)
Research Article November 16 2023
What Does the Auditor Say? Auditors’ Disclosures of Critical Audit Matters and Audit Fees
Accounting Horizons (2023)
Research Article October 28 2023
Breadth versus Depth: A Gap Analysis of Technology Requirements from the Perspective of Academics and Practitioners
Accounting Horizons (2023)
Research Article October 26 2023
Length of IPO Prospectus and Individual Investors’ Demand for IPO Shares
Accounting Horizons (2023)
Research Article October 5 2023
Parent-Only Balance Sheet Information and Credit Risk Assessments
Accounting Horizons (2023)
Research Article September 25 2023
Options Trading and Earnings Management
Accounting Horizons (2023)
Research Article September 14 2023
Branch Networks, Client Networks, and Knowledge Sharing in Audit Firms
Accounting Horizons (2023)
Research Article September 12 2023
Bridging the Digital Skills Gap in Accounting: The Process Mining Audit Professional Curriculum and Badge
Accounting Horizons (2023)
Research Article September 8 2023
The Dark Side of Robotic Process Automation (RPA): Understanding Risks and Challenges with RPA
Accounting Horizons (2023)
Research Article September 8 2023
A Century of Progress: U.S. Government Accountability Office Procedures, Reports, and Performance Measures
Accounting Horizons (2023)
Research Article September 8 2023
Do Gender-Diverse Boards Enhance the Linguistic Features of Corporate Financial Reporting?
Accounting Horizons (2023)
Research Article September 8 2023
Partner-Track Aspirations in Public Accounting: Comparisons between Partners and Nonpartners
Accounting Horizons (2023)
Research Article September 8 2023
Socializing Remote Newcomers in Public Accounting: Challenges and Best Practices from the Perspective of Experienced Big 4 Professionals
Accounting Horizons (2023)
Research Article September 8 2023
Informativeness of Internal Control Weakness Disclosure on Acquirers’ M&A Decisions
Accounting Horizons (2023)
Research Article September 8 2023
Do CFO Outside Directorships Benefit or Harm Home Firm Financial Reporting Quality?
Accounting Horizons (2023)
Research Article September 8 2023
An Examination of the Terminal Year in an Auditor-Client Relationship
Accounting Horizons (2023)
Research Article September 8 2023
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 1—Outcomes and Consequences
Accounting Horizons (2023)
Research Article September 8 2023
Peripheral Benefit of Single Audit Monitoring in Attracting Charitable Donations
Accounting Horizons (2023)
Research Article September 8 2023
The Impact of Account-Level Inspection Risk on Audit Program Planning Decisions
Accounting Horizons (2023)
Research Article September 8 2023
Strength of Audit Firms’ Human Resource Systems and Client-Level Audit Outcomes: Evidence from a Multiple Source Study
Accounting Horizons (2023)
Research Article September 8 2023
Corporate Environmental, Social, and Governance (ESG) Performance and the Internal Control Environment
Accounting Horizons (2023)
Research Article September 8 2023
Big Data Analytics and Management Forecasting Behavior
Accounting Horizons (2023)
Research Article September 8 2023
Do Adverse Opinions on Internal Control over Financial Reporting Lead to Changes in Reporting Format?
Accounting Horizons (2023)
Research Article September 7 2023
Recent Research on the Identification, Assessment, and Response to Fraud Risks: Implications for Audit Practice and Topics for Future Research
Accounting Horizons (2023)
Research Article September 5 2023
The Peer Deterrent Effect of Whistleblowing on Financial Reporting Aggressiveness
Accounting Horizons (2023)
Research Article September 5 2023
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 2—Reporting Environment and the Decision-Making Process
Accounting Horizons (2023)
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