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Research Article January 15 2025
Is Stakeholder Orientation Related to Corporate Tax Avoidance? New Evidence
Accounting Horizons (2025)
Research Article January 9 2025
Cultivating Engaged Audit Teams: The Effect of the Lead Audit Partner’s Leadership Behaviors
Accounting Horizons (2025)
Research Article December 31 2024
Application of Outlier Detection Methods in Audit Analytics
Kevin Fulcer; Hanchi Gu; Hanxin Hu; Qing Huang; Alexander Kogan; Miklos A. Vasarhelyi; Danyang Wei; Jimmy Young
Accounting Horizons (2024)
Research Article December 30 2024
Examining the Effectiveness and Efficiency of Full Population Testing versus Traditional Sampling
Accounting Horizons (2024)
Research Article December 27 2024
The Accounting Supply Chain Challenge: Understanding Its Root Causes and Identifying Factors and Themes for a Plan for Action
Accounting Horizons (2024)
Research Article December 24 2024
Employee Satisfaction as a Form of Insurance in Challenging Times: Evidence from Dimensional Employee Satisfaction
Accounting Horizons (2024)
Research Article December 20 2024
Human Capital Management in Audit Firms: The Use of Lean Six Sigma
Accounting Horizons (2024)
Research Article December 13 2024
The Fundamental Tradeoff between the Timing Benefits and Timing Costs of Accrual Accounting
Accounting Horizons (2024)
Research Article December 3 2024
A Framework for Applying Machine Learning and Natural Language Processing Methods to Accounting Recognition
Accounting Horizons (2024)
Research Article November 6 2024
Markets and the Spontaneous Emergence of Double-Entry Accounting: A Short Essay
Accounting Horizons (2024)
Research Article November 6 2024
The Influence of Communication Medium on Professional Skepticism in Auditor-Client Interactions
Accounting Horizons (2024)
Research Article November 6 2024
Evaluating Corporate Governance: Guiding Principles and Calls for Future Research
Accounting Horizons (2024)
Research Article November 1 2024
The Double Materiality Audit: Attestation of ESG Disclosures in Financial Statements
Accounting Horizons (2024)
Research Article October 24 2024
On-Site or Remote? Impact of Remote Audits and Self-Monitoring of Expressive Behavior on External Auditors’ Job Satisfaction
Accounting Horizons (2024)
Research Article October 23 2024
Internal Connectedness and Accrual Quality: Evidence from Employee LinkedIn Connections
Accounting Horizons (2024)
Research Article October 23 2024
Bridging the Gap Between Academia and Practice in Accounting
Accounting Horizons (2024)
Research Article October 17 2024
Auditor Ratification in Light of Shareholder Dissatisfaction with the Audit Committee—Evidence from Germany
Accounting Horizons (2024)
Research Article October 3 2024
CEO outside Board Service and Managerial Short-Termism
Accounting Horizons (2024)
Research Article September 23 2024
CEO Pay Cuts and Investors’ Perceptions of Earnings Quality
Accounting Horizons (2024)
Research Article September 23 2024
Passive Investment and Share Repurchases
Accounting Horizons (2024)
Research Article September 4 2024
Management’s Communication Style When Disclosing Material Weaknesses in Internal Control
Accounting Horizons (2024)
Research Article August 29 2024
Corporate Social Responsibility and Economic Stability: International Evidence
Accounting Horizons (2024)
Research Article August 28 2024
Do Financial Analysts See through the Cloud of Carbon Emissions?
Accounting Horizons (2024)
Research Article August 21 2024
Who’s Behind the Curtain? Investors’ Reactions to Group Audit Disclosures in the Form AP
Accounting Horizons (2024)
Research Article August 20 2024
Does Discussing Audit Procedures in Critical Audit Matter Calibrate Financial Reporting Risk Assessments?
Accounting Horizons (2024)
Research Article August 16 2024
Leveraging ChatGPT for Enhancing the Internal Audit Process—A Real-World Example from Uniper, a Large Multinational Company
Accounting Horizons (2024)
Research Article August 13 2024
Empowering Auditors to Pursue Fraud during Evidence Evaluation
Accounting Horizons (2024)
Research Article August 6 2024
Planning to Obtain a Graduate Accounting Degree: Survey Evidence from Accounting Seniors
Accounting Horizons (2024)
Research Article July 30 2024
Automating Evaluation of Skill Assessment to Promote Skill Acquisition in the Area of Data Analytics Automation
Accounting Horizons (2024)
Research Article July 29 2024
ChatGPT is Ready for the Profession—But is the Profession Ready for ChatGPT?
Accounting Horizons (2024)
Research Article July 27 2024
More Incentive, Less Pollution: Environmental Responsibility of Local Cadres and Environment Governance
Accounting Horizons (2024)
Research Article July 8 2024
Should Accountants Be Afraid of AI? Risks and Opportunities of Incorporating Artificial Intelligence into Accounting and Auditing
Accounting Horizons (2024)
Research Article June 27 2024
Do Two Minds Think Alike? Efficiency Benefits from Common ERP Vendor Use in a Supply Chain
Accounting Horizons (2024)
Research Article June 11 2024
Labor Costs of Implementing New Accounting Standards
Accounting Horizons (2024)
Research Article June 6 2024
Can Standard Setters Improve Cash Flow Reporting of Capital Expenditures?
Accounting Horizons (2024)
Research Article June 4 2024
Patience is Key: The Time It Takes to See Benefits from Continuous Auditing
Accounting Horizons (2024)
Research Article May 29 2024
Does Unconditional Accounting Conservatism Imply Upside or Downside Risk? Evidence from the Options Market
Accounting Horizons (2024)
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)
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 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 11 2024
Auditors’ Work Attitudes: Translating Auditor JDM Research Findings to Inform Audit Firms’ Strategies
Accounting Horizons (2024)
