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Journal Articles

Options Trading and Earnings Management

Xin Dai, Zheng Qiao, Chongwu Xia

Accounting Horizons 1–22.

https://doi.org/10.2308/HORIZONS-2020-062

Published: 25 September 2023

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Journal Articles

Branch Networks, Client Networks, and Knowledge Sharing in Audit Firms

Lin Wang

Accounting Horizons 1–14.

https://doi.org/10.2308/HORIZONS-2021-115

Published: 14 September 2023

View article titled, Branch Networks, Client Networks, and Knowledge Sharing in Audit Firms

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Journal Articles

Bridging the Digital Skills Gap in Accounting: The Process Mining Audit Professional Curriculum and Badge

Scott A. Emett, Marc Eulerich, Katherine Lovejoy, Scott L. Summers, David A. Wood

Accounting Horizons 1–16.

https://doi.org/10.2308/HORIZONS-2022-131

Published: 12 September 2023

View article titled, Bridging the Digital Skills Gap in Accounting: The Process Mining Audit Professional Curriculum and Badge

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Journal Articles

Men’s Experiences of Paternity Leaves in Accounting Firms

Claire Garnier, Claudine Mangen, Edwige Nortier

Accounting Horizons 1–15.

https://doi.org/10.2308/HORIZONS-2022-099

Published: 11 September 2023

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Journal Articles

Do Adverse Opinions on Internal Control over Financial Reporting Lead to Changes in Reporting Format?

Jerry R. Strawser

Accounting Horizons 1–10.

https://doi.org/10.2308/HORIZONS-2021-134

Published: 08 September 2023

View article titled, Do Adverse Opinions on Internal Control over Financial Reporting Lead to Changes in Reporting Format?

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Journal Articles

Informativeness of Internal Control Weakness Disclosure on Acquirers’ M&A Decisions

Koon Hung Chan, Phyllis Lai Lan Mo, Sally Mingle Yorke

Accounting Horizons 1–18.

https://doi.org/10.2308/HORIZONS-2021-148

Published: 08 September 2023

View article titled, Informativeness of Internal Control Weakness Disclosure on Acquirers’ M&A Decisions

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Journal Articles

An Examination of the Terminal Year in an Auditor-Client Relationship

Jagadison K. Aier, Keith L. Jones, Qiyang Lian, Joseph H. Schroeder

Accounting Horizons 1–25.

https://doi.org/10.2308/HORIZONS-2020-158

Published: 08 September 2023

View article titled, An Examination of the Terminal Year in an Auditor-Client Relationship

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Journal Articles

Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 1—Outcomes and Consequences

Marshall A. Geiger, Anna Gold, Philip Wallage

Accounting Horizons 1–16.

https://doi.org/10.2308/HORIZONS-2022-005

Published: 08 September 2023

View article titled, Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 1—Outcomes and Consequences

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Journal Articles

A Century of Progress: U.S. Government Accountability Office Procedures, Reports, and Performance Measures

Ryan P. McDonough, Andrew J. McLelland, J. Donald Warren, Jr.

Accounting Horizons 1–18.

https://doi.org/10.2308/HORIZONS-2022-016

Published: 08 September 2023

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Journal Articles

Peripheral Benefit of Single Audit Monitoring in Attracting Charitable Donations

Brian P. McAllister, Tammy R. Waymire, Thomas Z. Webb

Accounting Horizons 1–25.

https://doi.org/10.2308/HORIZONS-2020-060

Published: 08 September 2023

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Journal Articles

Corporate Environmental, Social, and Governance (ESG) Performance and the Internal Control Environment

Jacquelyn Sue Moffitt, Jeanne-Claire Alyse Patin, Luke Watson

Accounting Horizons 1–22.

https://doi.org/10.2308/HORIZONS-2020-172

Published: 08 September 2023

View article titled, Corporate Environmental, Social, and Governance (ESG) Performance and the Internal Control Environment

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Journal Articles

Big Data Analytics and Management Forecasting Behavior

Beng Wee Goh, Na Li, Tharindra Ranasinghe

Accounting Horizons 1–18.

https://doi.org/10.2308/HORIZONS-2020-145

Published: 08 September 2023

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Journal Articles

The Impact of Account-Level Inspection Risk on Audit Program Planning Decisions

Dominic Detzen, Anna Gold, Arnold Wright

Accounting Horizons 1–8.

https://doi.org/10.2308/HORIZONS-2022-184

Published: 08 September 2023

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Journal Articles

The Dark Side of Robotic Process Automation (RPA): Understanding Risks and Challenges with RPA

Marc Eulerich, Nathan Waddoups, Martin Wagener, David A. Wood

Accounting Horizons 1–10.

https://doi.org/10.2308/HORIZONS-2022-019

Published: 08 September 2023

View article titled, The Dark Side of Robotic Process Automation (RPA): Understanding Risks and Challenges with RPA

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Journal Articles

Do Gender-Diverse Boards Enhance the Linguistic Features of Corporate Financial Reporting?

Walid Ben-Amar, Emma García-Meca, Claude Francoeur, Jennifer Martínez-Ferrero

Accounting Horizons 1–25.

https://doi.org/10.2308/HORIZONS-2020-207

Published: 08 September 2023

View article titled, Do Gender-Diverse Boards Enhance the Linguistic Features of Corporate Financial Reporting?

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Journal Articles

Do CFO Outside Directorships Benefit or Harm Home Firm Financial Reporting Quality?

Lauren M. Cunningham, Linda A. Myers, Justin C. Short

Accounting Horizons 1–18.

https://doi.org/10.2308/HORIZONS-2022-110

Published: 08 September 2023

View article titled, Do CFO Outside Directorships Benefit or Harm Home Firm Financial Reporting Quality?

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Journal Articles

Socializing Remote Newcomers in Public Accounting: Challenges and Best Practices from the Perspective of Experienced Big 4 Professionals

Charles D. Bailey, Derek W. Dalton, Nancy L. Harp, Thomas J. Phillips, Jr.

Accounting Horizons 1–17.

https://doi.org/10.2308/HORIZONS-2022-124

Published: 08 September 2023

View article titled, Socializing Remote Newcomers in Public Accounting: Challenges and Best Practices from the Perspective of Experienced Big 4 Professionals

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Journal Articles

Strength of Audit Firms’ Human Resource Systems and Client-Level Audit Outcomes: Evidence from a Multiple Source Study

Jorien L. Pruijssers, Ines Simac, Marleen Willekens

Accounting Horizons 1–28.

https://doi.org/10.2308/HORIZONS-2021-150

Published: 08 September 2023

View article titled, Strength of Audit Firms’ Human Resource Systems and Client-Level Audit Outcomes: Evidence from a Multiple Source Study

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Journal Articles

Partner-Track Aspirations in Public Accounting: Comparisons between Partners and Nonpartners

Beau Grant Barnes, Marc Cussatt, Derek W. Dalton, Nancy L. Harp

Accounting Horizons 1–12.

https://doi.org/10.2308/HORIZONS-2022-069

Published: 08 September 2023

View article titled, Partner-Track Aspirations in Public Accounting: Comparisons between Partners and Nonpartners

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Journal Articles

Recent Research on the Identification, Assessment, and Response to Fraud Risks: Implications for Audit Practice and Topics for Future Research

Joseph F. Brazel, Tina Carpenter, Christine Gimbar, J. Gregory Jenkins, Keith L. Jones

Accounting Horizons 1–12.

https://doi.org/10.2308/HORIZONS-2023-004

Published: 07 September 2023

View article titled, Recent Research on the Identification, Assessment, and Response to Fraud Risks: Implications for Audit Practice and Topics for Future Research

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NARROW

Options Trading and Earnings Management

Branch Networks, Client Networks, and Knowledge Sharing in Audit Firms

Bridging the Digital Skills Gap in Accounting: The Process Mining Audit Professional Curriculum and Badge

Men’s Experiences of Paternity Leaves in Accounting Firms

Do Adverse Opinions on Internal Control over Financial Reporting Lead to Changes in Reporting Format?

Informativeness of Internal Control Weakness Disclosure on Acquirers’ M&A Decisions

An Examination of the Terminal Year in an Auditor-Client Relationship

Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 1—Outcomes and Consequences

A Century of Progress: U.S. Government Accountability Office Procedures, Reports, and Performance Measures

Peripheral Benefit of Single Audit Monitoring in Attracting Charitable Donations

Corporate Environmental, Social, and Governance (ESG) Performance and the Internal Control Environment

Big Data Analytics and Management Forecasting Behavior

The Impact of Account-Level Inspection Risk on Audit Program Planning Decisions

The Dark Side of Robotic Process Automation (RPA): Understanding Risks and Challenges with RPA

Do Gender-Diverse Boards Enhance the Linguistic Features of Corporate Financial Reporting?

Do CFO Outside Directorships Benefit or Harm Home Firm Financial Reporting Quality?

Socializing Remote Newcomers in Public Accounting: Challenges and Best Practices from the Perspective of Experienced Big 4 Professionals

Strength of Audit Firms’ Human Resource Systems and Client-Level Audit Outcomes: Evidence from a Multiple Source Study

Partner-Track Aspirations in Public Accounting: Comparisons between Partners and Nonpartners

Recent Research on the Identification, Assessment, and Response to Fraud Risks: Implications for Audit Practice and Topics for Future Research

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