Skip Nav Destination
Early Access
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 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 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)