Shareholder Wealth Effects of Audit Data Analytics Announcements

JOURNAL ARTICLE published 1 December 2020 in Accounting Horizons

Authors: Joung W. Kim | Jee-Hae Lim | Kyunghee Yoon

Financial Reporting at a Crossroads

JOURNAL ARTICLE published 1 December 2002 in Accounting Horizons

Authors: Michael H. Sutton

Non-CPAs and Office Audit Quality

JOURNAL ARTICLE published 1 September 2020 in Accounting Horizons

Authors: Matthew G. Sherwood | Albert L. Nagy | Aleksandra B. Zimmerman

Beyond Competition: Institutional Isomorphism in U.S. Accounting Research

JOURNAL ARTICLE published 1 December 2007 in Accounting Horizons

Authors: Brad Tuttle | Jesse Dillard

JOURNAL ISSUE published June 2007 in Accounting Horizons

Do Firms Modify Investments in Tax Planning to Manage Earnings?

JOURNAL ARTICLE published 1 June 2023 in Accounting Horizons

Authors: Yangmei Wang | Kirsten A. Cook

Does the Mandatory Adoption of IFRS Improve the Association between Accruals and Cash Flows? Evidence from Accounting Estimates

JOURNAL ARTICLE published 1 March 2019 in Accounting Horizons

Authors: Jimmy F. Downes | Tony Kang | Sohyung Kim | Cheol Lee

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

JOURNAL ARTICLE published 1 September 2023 in Accounting Horizons

Authors: Jerry R. Strawser

CPAs' Perceptions of the Emerging Multidisciplinary Accounting/Legal Practice

JOURNAL ARTICLE published 1 March 2001 in Accounting Horizons

Authors: Kimberly E. Frank | Randall K. Hanson | D. Jordan Lowe | James K. Smith

Three Patterns in Need of a Unified Theory

JOURNAL ARTICLE published 1 December 2008 in Accounting Horizons

Authors: Steven J. Huddart

Evaluation of the IASB's Proposed Accounting and Disclosure Requirements for Share-Based Payment

JOURNAL ARTICLE published 1 March 2004 in Accounting Horizons

Authors: AAA Financial Accounting Standards Committee

John C. Burton: A Grain of Sand in the Oyster 1932–2010

JOURNAL ARTICLE published 1 March 2012 in Accounting Horizons

Authors: Robert J. Sack

Expected Benefit Payments and Asset Allocation in Defined Benefit Plans Post-SFAS 132(R)

JOURNAL ARTICLE published 1 September 2018 in Accounting Horizons

Authors: Alan I. Blankley | Philip Keejae Hong | Kristin C. Roland

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

JOURNAL ARTICLE published 1 June 2023 in Accounting Horizons

Authors: Christopher G. Calvin | Matthew Holt

A Decade after Sarbanes-Oxley: The Need for Ongoing Vigilance, Monitoring, and Research

JOURNAL ARTICLE published 1 December 2014 in Accounting Horizons

Authors: Jeanette M. Franzel

Meet the Experts

JOURNAL ARTICLE published 1 December 2005 in Accounting Horizons

Authors: Susan Perry Williams

The Peer Deterrent Effect of Whistleblowing on Financial Reporting Aggressiveness

JOURNAL ARTICLE published 1 March 2023 in Accounting Horizons

Authors: Fuzhao Zhou | Yinjie Shen | Terence Pitre

The Nonlinear Relation between Effective Tax Rates and Tax-Related Restatements

JOURNAL ARTICLE published 1 December 2022 in Accounting Horizons

Authors: Christine Cheng | Karen M. Hennes | Pradeep Sapkota

Using Fair Value Earnings to Assess Firm Value

JOURNAL ARTICLE published 1 December 2018 in Accounting Horizons

Authors: Mary E. Barth | Wayne R. Landsman

Analysis of Corporate Disclosures on Relative Performance Evaluation

JOURNAL ARTICLE published 1 September 2003 in Accounting Horizons

Authors: James W. Bannister | Harry A. Newman