1-20 of 1424
Save search
Follow your search
Access your saved searches in your account
Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles

Retain or Rotate: The Association between Frequent Auditor Switching and Audit Quality

Elizabeth N. Cowle, Ryan P. Decker, Stephen P. Rowe
Journal: Accounting Horizons
Accounting Horizons 1–23.
DOI: https://doi.org/10.2308/HORIZONS-2022-018
Published: 18 May 2023
View article titled, Retain or Rotate: The Association between Frequent Auditor Switching and Audit Quality
Click here to open pdf in another window PDF for Retain or Rotate: The Association between Frequent Auditor Switching and Audit Quality
Add to Citation Manager
Journal Articles

The Formulation of Financial Statements: A Proposal for Change

George O. Gamble, Cynthia D. Tollerson
Journal: Accounting Horizons
Accounting Horizons 1–15.
DOI: https://doi.org/10.2308/HORIZONS-2021-156
Published: 11 May 2023
View article titled, The Formulation of Financial Statements: A Proposal for Change
Click here to open pdf in another window PDF for The Formulation of Financial Statements: A Proposal for Change
Add to Citation Manager
Journal Articles

Accounting Profession Mentoring in the #MeToo Era

Emily Etgen, Tom Downen, Lorraine Lee
Journal: Accounting Horizons
Accounting Horizons 1–18.
DOI: https://doi.org/10.2308/HORIZONS-2020-180
Published: 11 May 2023
View article titled, Accounting Profession Mentoring in the #MeToo Era
Click here to open pdf in another window PDF for Accounting Profession Mentoring in the #MeToo Era
Add to Citation Manager
Journal Articles

Accounting Estimation Intensity, Auditor Estimation Expertise, and Managerial Bias

Jeff P. Boone, Inder K. Khurana, K. K. Raman
Journal: Accounting Horizons
Accounting Horizons 1–28.
DOI: https://doi.org/10.2308/HORIZONS-2020-193
Published: 04 May 2023
View article titled, Accounting Estimation Intensity, Auditor Estimation Expertise, and Managerial Bias
Click here to open pdf in another window PDF for Accounting Estimation Intensity, Auditor Estimation Expertise, and Managerial Bias
Add to Citation Manager
Journal Articles

The Impact of Executive Ethnic Diversity on Real Earnings Management

Qunfeng Liao, Bo Ouyang, Yi Tang
Journal: Accounting Horizons
Accounting Horizons 1–27.
DOI: https://doi.org/10.2308/HORIZONS-2021-026
Published: 04 May 2023
View article titled, The Impact of Executive Ethnic Diversity on Real Earnings Management
Click here to open pdf in another window PDF for The Impact of Executive Ethnic Diversity on Real Earnings Management
Add to Citation Manager
Journal Articles

Risk Factor Disclosures: Do Managers and Markets Speak the Same Language?

Joshua J. Filzen, Garrett A. McBrayer, Kyle S. Shannon
Journal: Accounting Horizons
Accounting Horizons 1–17.
DOI: https://doi.org/10.2308/HORIZONS-17-086
Published: 02 May 2023
View article titled, Risk Factor Disclosures: Do Managers and Markets Speak the Same Language?
Click here to open pdf in another window PDF for Risk Factor Disclosures: Do Managers and Markets Speak the Same Language?
Add to Citation Manager
Journal Articles

Material Contract Redactions and Cybersecurity Breaches

Hilary Hughes, Thomas J. Smith, Stephanie Walton
Journal: Accounting Horizons
Accounting Horizons 1–27.
DOI: https://doi.org/10.2308/HORIZONS-2020-166
Published: 28 April 2023
View article titled, Material Contract Redactions and Cybersecurity Breaches
Click here to open pdf in another window PDF for Material Contract Redactions and Cybersecurity Breaches
Add to Citation Manager
Journal Articles

When Cash is Not King: An Examination of the Relative Effectiveness of Tangible versus Cash Rewards on Whistleblower Reporting Behavior

Rosemond Desir, Stephen J. Perreault, James S. Wainberg
Journal: Accounting Horizons
Accounting Horizons 1–13.
DOI: https://doi.org/10.2308/HORIZONS-2020-189
Published: 28 April 2023
View article titled, When Cash is Not King: An Examination of the Relative Effectiveness of Tangible versus Cash Rewards on Whistleblower Reporting Behavior
Click here to open pdf in another window PDF for When Cash is Not King: An Examination of the Relative Effectiveness of Tangible versus Cash Rewards on Whistleblower Reporting Behavior
Add to Citation Manager
Journal Articles

Do Firms Modify Investments in Tax Planning to Manage Earnings?

Yangmei Wang, Kirsten A. Cook
Journal: Accounting Horizons
Accounting Horizons 1–28.
DOI: https://doi.org/10.2308/HORIZONS-2020-120
Published: 25 April 2023
View article titled, Do Firms Modify Investments in Tax Planning to Manage Earnings?
Click here to open pdf in another window PDF for Do Firms Modify Investments in Tax Planning to Manage Earnings?
Add to Citation Manager
Journal Articles

Does Corporate Governance Quality Influence Insider Trading around Private Meetings between Managers and Investors?

Robert M. Bowen, Shantanu Dutta, Songlian Tang, Pengcheng Zhu
Journal: Accounting Horizons
Accounting Horizons 1–31.
DOI: https://doi.org/10.2308/HORIZONS-2020-184
Published: 25 April 2023
View article titled, Does Corporate Governance Quality Influence Insider Trading around Private Meetings between Managers and Investors?
Click here to open pdf in another window PDF for Does Corporate Governance Quality Influence Insider Trading around Private Meetings between Managers and Investors?
Add to Citation Manager
Journal Articles

CEO Narcissism and Properties of Analysts’ Forecasts

Gilberto Marquez-Illescas, Linying Zhou
Journal: Accounting Horizons
Accounting Horizons 1–21.
DOI: https://doi.org/10.2308/HORIZONS-2021-010
Published: 25 April 2023
View article titled, CEO Narcissism and Properties of Analysts’ Forecasts
Click here to open pdf in another window PDF for CEO Narcissism and Properties of Analysts’ Forecasts
Add to Citation Manager
Journal Articles

Audit Market Concentration and Audit Quality: Evidence from Analysts’ Forecasts

Bryan G. Brockbank, Chuong Do, Bradley P. Lawson
Journal: Accounting Horizons
Accounting Horizons 1–19.
DOI: https://doi.org/10.2308/HORIZONS-19-192
Published: 25 April 2023
View article titled, Audit Market Concentration and Audit Quality: Evidence from Analysts’ Forecasts
Click here to open pdf in another window PDF for Audit Market Concentration and Audit Quality: Evidence from Analysts’ Forecasts
Add to Citation Manager
Journal Articles

Within or across Auditors? Understanding Knowledge Transfer in Audit Production

Allen D. Blay, Landon Mauler, Jonathan Nash
Journal: Accounting Horizons
Accounting Horizons 1–26.
DOI: https://doi.org/10.2308/HORIZONS-19-014
Published: 21 April 2023
View article titled, Within or across Auditors? Understanding Knowledge Transfer in Audit Production
Click here to open pdf in another window PDF for Within or across Auditors? Understanding Knowledge Transfer in Audit Production
Add to Citation Manager
Journal Articles

Organization and Development of Arthur Andersen & Co.’s Public Review Board—The Minow Years, 1974–1983

Phil D. Wedemeyer, Stephen A. Zeff
Journal: Accounting Horizons
Accounting Horizons 1–16.
DOI: https://doi.org/10.2308/HORIZONS-2021-074
Published: 20 April 2023
View article titled, Organization and Development of Arthur Andersen & Co.’s Public Review Board—The Minow Years, 1974–1983
Click here to open pdf in another window PDF for Organization and Development of Arthur Andersen & Co.’s Public Review Board—The Minow Years, 1974–1983
Add to Citation Manager
Journal Articles

Top Management Team Functional Diversity and Management Forecast Accuracy

Shan Wang
Journal: Accounting Horizons
Accounting Horizons 1–36.
DOI: https://doi.org/10.2308/HORIZONS-19-108
Published: 20 April 2023
View article titled, Top Management Team Functional Diversity and Management Forecast Accuracy
Click here to open pdf in another window PDF for Top Management Team Functional Diversity and Management Forecast Accuracy
Add to Citation Manager
Journal Articles

The Essential Role of Accounting Information in the Capital Markets: Updating Seminal Research Results with Current Evidence

D. Craig Nichols, James M. Wahlen
Journal: Accounting Horizons
Accounting Horizons 1–28.
DOI: https://doi.org/10.2308/HORIZONS-18-075
Published: 20 April 2023
View article titled, The Essential Role of Accounting Information in the Capital Markets: Updating Seminal Research Results with Current Evidence
Click here to open pdf in another window PDF for The Essential Role of Accounting Information in the Capital Markets: Updating Seminal Research Results with Current Evidence
Add to Citation Manager
Journal Articles

The Impact of Domain-Specific Internal Audit Education on Financial Reporting Quality and External Audit Efficiency

Christopher G. Calvin, Matthew Holt
Journal: Accounting Horizons
Accounting Horizons 1–19.
DOI: https://doi.org/10.2308/HORIZONS-2020-105
Published: 15 April 2023
View article titled, The Impact of Domain-Specific Internal Audit Education on Financial Reporting Quality and External Audit Efficiency
Click here to open pdf in another window PDF for The Impact of Domain-Specific Internal Audit Education on Financial Reporting Quality and External Audit Efficiency
Add to Citation Manager
Journal Articles

Global-Level Auditor Industry Specialization and the Cost of Equity Capital

Zhi-Yuan Feng, Divesh S. Sharma, Mai Dao, Hua-Wei Huang
Journal: Accounting Horizons
Accounting Horizons 1–30.
DOI: https://doi.org/10.2308/HORIZONS-17-055RRR
Published: 12 April 2023
View article titled, Global-Level Auditor Industry Specialization and the Cost of Equity Capital
Click here to open pdf in another window PDF for Global-Level Auditor Industry Specialization and the Cost of Equity Capital
Add to Citation Manager
Journal Articles

Common Institutional Blockholders and Reporting Practices: Evidence from Accounting Comparability

Qiyuan Peng, Sirui Yin, Rui-Zhong Zhang
Journal: Accounting Horizons
Accounting Horizons 1–27.
DOI: https://doi.org/10.2308/HORIZONS-2021-042
Published: 11 April 2023
View article titled, Common Institutional Blockholders and Reporting Practices: Evidence from Accounting Comparability
Click here to open pdf in another window PDF for Common Institutional Blockholders and Reporting Practices: Evidence from Accounting Comparability
Add to Citation Manager
Journal Articles

The Effect of Analyst Conservatism on Meeting the Consensus via Earnings Management

Matt Bjornsen, Bryan G. Brockbank, Jaclyn D. Prentice
Journal: Accounting Horizons
Accounting Horizons 1–17.
DOI: https://doi.org/10.2308/HORIZONS-2020-107
Published: 11 April 2023
View article titled, The Effect of Analyst Conservatism on Meeting the Consensus via Earnings Management
Click here to open pdf in another window PDF for The Effect of Analyst Conservatism on Meeting the Consensus via Earnings Management
Add to Citation Manager