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Journal Articles

CEO outside Board Service and Managerial Short-Termism

Bright Asante-Appiah, Jae B. Kim, KwangJoo Koo
Journal: Accounting Horizons
Accounting Horizons 1–24.
https://doi.org/10.2308/HORIZONS-2022-058
Published: 03 October 2024
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Journal Articles

CEO Pay Cuts and Investors’ Perceptions of Earnings Quality

Ting-Kai Chou, Wan-Ci Huang, Ting-Tsen Yeh, Yin-Hsuan Chao
Journal: Accounting Horizons
Accounting Horizons 1–19.
https://doi.org/10.2308/HORIZONS-2023-021
Published: 23 September 2024
View article titled, CEO Pay Cuts and Investors’ Perceptions of Earnings Quality
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Journal Articles

Passive Investment and Share Repurchases

Brian Bratten, Meng Huang, Jeff L. Payne
Journal: Accounting Horizons
Accounting Horizons 1–25.
https://doi.org/10.2308/HORIZONS-2023-067
Published: 23 September 2024
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Journal Articles

Management’s Communication Style When Disclosing Material Weaknesses in Internal Control

Joseph F. Brazel, Matthew Starliper, Yao Yu
Journal: Accounting Horizons
Accounting Horizons 1–17.
https://doi.org/10.2308/HORIZONS-2023-007
Published: 04 September 2024
View article titled, Management’s Communication Style When Disclosing Material Weaknesses in Internal Control
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Journal Articles

Corporate Social Responsibility and Economic Stability: International Evidence

Huijuan Cao, Xiangting Kong, Albert Tsang
Journal: Accounting Horizons
Accounting Horizons 1–23.
https://doi.org/10.2308/HORIZONS-2022-196
Published: 29 August 2024
View article titled, Corporate Social Responsibility and Economic Stability: International Evidence
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Journal Articles

Do Financial Analysts See through the Cloud of Carbon Emissions?

Seong Yeon Cho, Daniel Hsiao, Qunfeng Liao
Journal: Accounting Horizons
Accounting Horizons 1–15.
https://doi.org/10.2308/HORIZONS-2022-031
Published: 28 August 2024
View article titled, Do Financial Analysts See through the Cloud of Carbon Emissions?
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Journal Articles

Who’s Behind the Curtain? Investors’ Reactions to Group Audit Disclosures in the Form AP

John D. Keyser, Jason L. Smith
Journal: Accounting Horizons
Accounting Horizons 1–12.
https://doi.org/10.2308/HORIZONS-2022-199
Published: 21 August 2024
View article titled, Who’s Behind the Curtain? Investors’ Reactions to Group Audit Disclosures in the Form AP
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Journal Articles

Does Discussing Audit Procedures in Critical Audit Matter Calibrate Financial Reporting Risk Assessments?

El’fred Boo, Kin Yew Low, Premila Gowri Shankar, Hun-Tong Tan
Journal: Accounting Horizons
Accounting Horizons 1–13.
https://doi.org/10.2308/HORIZONS-2022-040
Published: 20 August 2024
View article titled, Does Discussing Audit Procedures in Critical Audit Matter Calibrate Financial Reporting Risk Assessments?
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Journal Articles

Leveraging ChatGPT for Enhancing the Internal Audit Process—A Real-World Example from Uniper, a Large Multinational Company

Scott Emett, Marc Eulerich, Egemen Lipinski, Nicolo Prien, David A. Wood
Journal: Accounting Horizons
Accounting Horizons 1–11.
https://doi.org/10.2308/HORIZONS-2023-111
Published: 16 August 2024
View article titled, Leveraging ChatGPT for Enhancing the Internal Audit Process—A Real-World Example from Uniper, a Large Multinational Company
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Journal Articles

Empowering Auditors to Pursue Fraud during Evidence Evaluation

Ashley A. Austin, Tina D. Carpenter, Margaret H. Christ, Christy S. Nielson
Journal: Accounting Horizons
Accounting Horizons 1–12.
https://doi.org/10.2308/HORIZONS-2023-187
Published: 13 August 2024
View article titled, Empowering Auditors to Pursue Fraud during Evidence Evaluation
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Journal Articles

Planning to Obtain a Graduate Accounting Degree: Survey Evidence from Accounting Seniors

Steven E. Kaplan, Janet A. Samuels
Journal: Accounting Horizons
Accounting Horizons 1–12.
https://doi.org/10.2308/HORIZONS-2023-155
Published: 06 August 2024
View article titled, Planning to Obtain a Graduate Accounting Degree: Survey Evidence from Accounting Seniors
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Journal Articles

Automating Evaluation of Skill Assessment to Promote Skill Acquisition in the Area of Data Analytics Automation

Joshua G. Coyne, Scott L. Summers, Brigham Villanueva, David A. Wood
Journal: Accounting Horizons
Accounting Horizons 1–14.
https://doi.org/10.2308/HORIZONS-2023-061
Published: 30 July 2024
View article titled, Automating Evaluation of Skill Assessment to Promote Skill Acquisition in the Area of Data Analytics Automation
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Journal Articles

ChatGPT is Ready for the Profession—But is the Profession Ready for ChatGPT?

Mark Ross, James Zhang (Yibo)
Journal: Accounting Horizons
Accounting Horizons 1–19.
https://doi.org/10.2308/HORIZONS-2023-087
Published: 29 July 2024
View article titled, ChatGPT is Ready for the Profession—But is the Profession Ready for ChatGPT?
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Journal Articles

More Incentive, Less Pollution: Environmental Responsibility of Local Cadres and Environment Governance

Ning Hu, Yuedong Li, Liang Liu, Shilei Yu
Journal: Accounting Horizons
Accounting Horizons 1–23.
https://doi.org/10.2308/HORIZONS-2023-170
Published: 27 July 2024
View article titled, More Incentive, Less Pollution: Environmental Responsibility of Local Cadres and Environment Governance
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Journal Articles

Should Accountants Be Afraid of AI? Risks and Opportunities of Incorporating Artificial Intelligence into Accounting and Auditing

Nir Eisikovits, William C. Johnson, Ariel Markelevich
Journal: Accounting Horizons
Accounting Horizons 1–7.
https://doi.org/10.2308/HORIZONS-2023-042
Published: 08 July 2024
View article titled, Should Accountants Be Afraid of AI? Risks and Opportunities of Incorporating Artificial Intelligence into Accounting and Auditing
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Journal Articles

Do Two Minds Think Alike? Efficiency Benefits from Common ERP Vendor Use in a Supply Chain

Russell Barber, Robert Pinsker, Stephanie Walton, Yiyang Zhang (Ian)
Journal: Accounting Horizons
Accounting Horizons 1–30.
https://doi.org/10.2308/HORIZONS-2023-091
Published: 27 June 2024
View article titled, Do Two Minds Think Alike? Efficiency Benefits from Common ERP Vendor Use in a Supply Chain
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Journal Articles

Labor Costs of Implementing New Accounting Standards

Zhongwei Huang, Luminita Enache, Rucsandra Moldovan, Anup Srivastava
Journal: Accounting Horizons
Accounting Horizons 1–8.
https://doi.org/10.2308/HORIZONS-2023-066
Published: 11 June 2024
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Journal Articles

Can Standard Setters Improve Cash Flow Reporting of Capital Expenditures?

Mayer Chunzi Liang, Thomas J. Linsmeier
Journal: Accounting Horizons
Accounting Horizons 1–22.
https://doi.org/10.2308/HORIZONS-2021-161
Published: 06 June 2024
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Journal Articles

Patience is Key: The Time It Takes to See Benefits from Continuous Auditing

Marc Eulerich, Benjamin Fligge, Vanessa I. López Kasper, David A. Wood
Journal: Accounting Horizons
Accounting Horizons 1–18.
https://doi.org/10.2308/HORIZONS-2023-060
Published: 04 June 2024
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Journal Articles

Does Unconditional Accounting Conservatism Imply Upside or Downside Risk? Evidence from the Options Market

Devendra Kale, Sriram V. Villupuram
Journal: Accounting Horizons
Accounting Horizons 1–21.
https://doi.org/10.2308/HORIZONS-2021-071
Published: 29 May 2024
View article titled, Does Unconditional Accounting Conservatism Imply Upside or Downside Risk? Evidence from the Options Market
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