Accounting Horizons

Article	Citations
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 1—Outcomes and Consequences	51
Beyond Algorithms: A Multifaceted Exploration of Trust, Confidence, and Blame in Generative AI-Assisted Advice	45
Building the TechHub.training Website for Training Accountants in Data Analytics	37
The Impact of Domain-Specific Internal Audit Education on Financial Reporting Quality and External Audit Efficiency	29
The Peer Deterrent Effect of Whistleblowing on Financial Reporting Aggressiveness	26
Does Unconditional Accounting Conservatism Imply Upside or Downside Risk? Evidence from the Options Market	21
Replication of Audit and Financial Accounting Research: We Do More than We Think	18
Accounting Quality and Household Stock Market Participation	16
Financial Reporting for the Knowledge Economy	12
Women Accountants and Wellbeing	12
More Incentive, Less Pollution: Environmental Responsibility of Local Cadres and Environment Governance	11
Peripheral Benefit of Single Audit Monitoring in Attracting Charitable Donations	10
Trust, but Verify: Managerial Ability and Conditional Accounting Conservatism	9
Editorial Policy	8
ChatGPT is Ready for the Profession—But is the Profession Ready for ChatGPT?	8
Length of IPO Prospectus and Individual Investors’ Demand for IPO Shares	8
Perspectives on the Financial Reporting of Intangibles	8
The Market for and Licensing of Public Accountants: A Review of the AICPA’s Pipeline Report	8
Partner-Track Aspirations in Public Accounting: Comparisons between Partners and Nonpartners	7
Editorial Policy	7
Investors’ Reactions to Recommendation Reports by Model Minority Analysts	7
Asset Securitizations and Stock Price Crash Risk: Evidence from Nonfinancial Firms	7
Corporate Tax Disclosure Strategies in Sustainability Reporting	7
Auditors’ Remote Work Experiences during the Early Days of the COVID-19 Pandemic and Implications Going Forward	7
Editorial Policy	6

Skills Required to Succeed in Public Accounting: Perceptions of Black and White Accountants	6
Breadth versus Depth: A Gap Analysis of Technology Requirements from the Perspective of Academics and Practitioners	6
Linking Cybersecurity and Accounting: An Event, Impact, Response Framework	6
Covers and Front Matter	6
Do Two Minds Think Alike? Efficiency Benefits from Common ERP Vendor Use in a Supply Chain	6
Covers and Front Matter	5
Book Reviews	5
Auditor Ratification in Light of Shareholder Dissatisfaction with the Audit Committee—Evidence from Germany	5
The Accounting Supply Chain Challenge: Understanding Its Root Causes and Identifying Factors and Themes for a Plan for Action	5
Narrowing Initial Bargaining Gap in Traditional Offline Transactions: A Machine Learning Approach	5
The Development of the Process Mining Event Log Generator (PMELG) Tool	5
How Do Firms Respond to a Non-Income Tax? The Interplay between Non-Income Taxes and Income Tax Avoidance	5
Data Analytics and Operational Efficiency	5
CEO Pay Cuts and Investors’ Perceptions of Earnings Quality	5
Editorial Policy	5
Auditing the Derivative Usage of Bank-Holding Companies	4
Examining the Use of Trait Skepticism Feedback in Auditor Training	4
Accounting Profession Mentoring in the #MeToo Era	4
The Pricing of IPO Audit Specialization and Subsequent Issuer Underpricing	4
Information Technology Expertise and Environmental, Social, and Governance Activities	4
CEO Network Connections and the Timeliness of Financial Reporting	4
The Nonlinear Relation between Effective Tax Rates and Tax-Related Restatements	4
Directors' Service Horizon and Managerial Myopia: Evidence from Real Earnings Management	4
Exploring the Advantages and Disadvantages of Remote PCAOB Inspections: An Analysis of Inspected Auditors’ Experiences during the COVID-19 Pandemic	4
Validating Process Mining: A Framework Integrating Auditor's Risk Assessment	4
Time Out: Auditor Perceptions and Audit Outcomes When Moving Away from a Time-Based Budget Audit Model	3
The Unintended Consequences of Audit Materiality Disclosures on Whistleblowing Intentions	3
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 2—Reporting Environment and the Decision-Making Process	3
Auditors’ Work Attitudes: Translating Auditor JDM Research Findings to Inform Audit Firms’ Strategies	3
Disentangling Overall Audit Inspection Risk: The Effects of Inspection Focus and Inspection Likelihood	3
Bridging the Digital Skills Gap in Accounting: The Process Mining Audit Professional Curriculum and Badge	3
Covers and Front Matter	3
Labor Costs of Implementing New Accounting Standards	3
Capital Market Effects of Simultaneous Audit Partner Rotations: Evidence from China	3
Covers and Front Matter	3
Critical Audit Matters: Recurring, Nonrecurring, and Intermittent	3
The Effects of Internal Controls on the Audit Completeness and Reliability of Earnings Announcements	3
Branch Networks, Client Networks, and Knowledge Sharing in Audit Firms	3
Book Review	3
Expanding the Horizons of Research Methodologies in Accounting—Introducing Design Science	3
Customer Analytics in Performance Measurement and Reporting Systems	2
Is it All in the Mind(Fulness)? An Exploratory Study Assessing the Impact of Mindfulness on Professional Skepticism	2
Options Trading and Earnings Management	2
The Impact of Lease Accounting Standards on Lending and Investment Decisions	2
Book Reviews	2
Can Thinking about Alternative Explanations Promote Professional Skepticism?	2
Business Strategy and Blockchain Adoption	2
Can the FASB Regain Its Mojo?	2
CEO Outside Board Service and Managerial Short-Termism	2
Audit Digitalization and Its Consequences on the Audit Expectation Gap: A Critical Perspective	2

Government Assistance: A Growing, Underdisclosed Financing Source	2
Empowering Auditors to Pursue Fraud during Evidence Evaluation	2
Do Adverse Opinions on Internal Control over Financial Reporting Lead to Changes in Reporting Format?	2
The Influence of Communication Medium on Professional Skepticism in Auditor-Client Interactions	2
Global-Level Auditor Industry Specialization and the Cost of Equity Capital	2
Black Chartered Accountants in Post-Apartheid South Africa: Global Implications for the Profession	1
Perceived Organizational Inclusion: Evidence from Neurodivergent Accountants in the U.S.	1
Reflections of Women Standard Setters in the United States	1
Covers and Front Matter	1
Material Contract Redactions and Cybersecurity Breaches	1
Challenges in Global Group Audits: Evidence from Component Audit Leaders	1
Editorial Policy	1
Leveraging Emerging Cybersecurity Reporting Regulations: The Effect of Industry Driven Expectations for Voluntary Assurance	1
Examining the Effectiveness and Efficiency of Full Population Testing versus Traditional Sampling	1
Does Discussing Audit Procedures in Critical Audit Matter Calibrate Financial Reporting Risk Assessments?	1
Intended and Unintended Consequences of ERP System Implementation	1
Editorial Policy	1
The Adverse Effects of the “Anticipation of Racial Discrimination” on Auditors Who Are Black, Indigenous, or People of Color (BIPOC): An Exploratory Study with Research Propositions	1
Does Corporate Governance Quality Influence Insider Trading around Private Meetings between Managers and Investors?	1
Covers and Front Matter	1
Covers and Front Matter	1
Management’s Communication Style When Disclosing Material Weaknesses in Internal Control	1
Do Financial Analysts See through the Cloud of Carbon Emissions?	1
Informativeness of Internal Control Weakness Disclosure on Acquirers’ M&A Decisions	1
The Impact of Executive Ethnic Diversity on Real Earnings Management	1
Can Standard Setters Improve Cash Flow Reporting of Capital Expenditures?	1
The Economic Consequences and Underlying Mechanisms of Implementing Common Accounting Standards	1
The Perception of Risk Disclosure Characteristics on the Credit Default Swap Market—An Automated Analysis	1
Big Data Analytics and Management Forecasting Behavior	1
A Framework for Applying Machine Learning and Natural Language Processing Methods to Accounting Recognition	0
Investor Response to Bad News versus Good News Management Earnings Guidance	0
Corporate Environmental, Social, and Governance (ESG) Performance and the Internal Control Environment	0
Top Management Team Functional Diversity and Management Forecast Accuracy	0
Covers and Front Matter	0
RPA in Accounting Risk and Internal Control: Insights from RPA Program Managers	0
Evaluating Corporate Governance: Guiding Principles and Calls for Future Research	0
The Dark Side of Robotic Process Automation (RPA): Understanding Risks and Challenges with RPA	0
Empirical Research on Capitalizing Intangible Assets Is Logically Incoherent	0
Covers and Front Matter	0
Will Someone Be Checking My Work? The Effect of Psychological Entitlement and the Expectation of Being Monitored on Task Performance and Misreporting	0
Current Issues Faced by Controllers	0
Employee Satisfaction as a Form of Insurance in Challenging Times: Evidence from Dimensional Employee Satisfaction	0
Technology and Its Implications for Staff Auditors	0
Editorial Policy	0
Retain or Rotate: The Association between Frequent Auditor Switching and Audit Quality	0
Internal Connectedness and Accrual Quality: Evidence from Employee LinkedIn Connections	0
Employee Perceptions of Corporate Culture and Management Forecast Accuracy: Evidence from Glassdoor and ChatGPT	0
Tax Software versus Paid Preparers: Motivations and Predictors for the Mode of Tax Preparation Assistance	0
Increasing Client Fraud Risk Disclosure with Minimization Techniques	0
Annual Editor Report	0
Online Toxic Communication about the Accounting Academic Job Market	0
Covers and Front Matter	0
Is Stakeholder Orientation Related to Corporate Tax Avoidance? New Evidence	0
Accounting Firm Investment in Diverse Talent: Evidence from Charitable Giving to Historically Black Colleges and Universities (HBCUs)	0
The Double Materiality Audit: Attestation of ESG Disclosures in Financial Statements	0
On-Site or Remote? Impact of Remote Audits and Self-Monitoring of Expressive Behavior on External Auditors’ Job Satisfaction	0
Right-of-Use Assets and the Prediction of Revenue	0
Editorial Policy	0
Qualitative Research in North American Journals: A Promising Trajectory and an Invitation	0
Gordon Peter Wilson (1946–2020): Teacher, Mentor, Scholar, and Friend	0
Connecting the Dots: Helping Investors Use Risk Disclosures When Evaluating Financial Statements	0
Covers and Front Matter	0
Covers and Front Matter	0
The Essential Role of Accounting Information in the Capital Markets: Updating Seminal Research Results with Current Evidence	0
When Cash is Not King: An Examination of the Relative Effectiveness of Tangible versus Cash Rewards on Whistleblower Reporting Behavior	0
The Fundamental Tradeoff between the Timing Benefits and Timing Costs of Accrual Accounting	0
Does Audit Partner Industry Expertise Reduce Boilerplate Language in Key Audit Matter (KAM) Reporting?	0
Remote Work and Auditors’ Work-Life Balance: Disproportionate Impacts on Engagement Leaders	0
The Impact of SEC Comment Letters on Auditor Retention	0
A Century of Progress: U.S. Government Accountability Office Procedures, Reports, and Performance Measures	0
Parent-Only Balance Sheet Information and Credit Risk Assessments	0
Editorial Policy	0
The Impact of Benefit Plan Audits on the Financial Statement Audit	0
Covers and Front Matter	0
Editorial Policy	0
Thinking Like an Auditor: Evaluating Information to Arrive at Evidence-Based Conclusions	0
Do as I Say: A Look at the Supervisor Behaviors that Encourage Upward Communication on Audit Teams	0
Firm-Value Effects of Carbon Emissions and Carbon Disclosures: Evidence from Taiwan	0
Client Acquisition Following an Auditor’s Unethical Behavior: An Examination of Reputational Consequences Following KPMG’s “Steal the Exam” Scandal	0
Do Gender-Diverse Boards Enhance the Linguistic Features of Corporate Financial Reporting?	0

Corporate Social Responsibility and Economic Stability: International Evidence	0
Bridging the Gap Between Academia and Practice in Accounting	0
Analyst/Investor Days and Firms’ Information Environments	0
Social Capital and Internal Control Material Weaknesses	0
Editorial Policy	0
Editorial Policy	0
Do Auditors Tolerate Management’s Attempt to Meet Earnings Targets? Evidence from Executive Stock Option Plans in China	0
Editorial Policy	0
Annual Editor Report	0
Leveraging ChatGPT for Enhancing the Internal Audit Process—A Real-World Example from Uniper, a Large Multinational Company	0
Common Institutional Blockholders and Reporting Practices: Evidence from Accounting Comparability	0
The Effects of Exposing CPAs to Rationalizations: Conscious and Unconscious Outcomes	0
The Formulation of Financial Statements: A Proposal for Change	0
Sustainability Reporting Ecosystem: Insights of Audit Committee Chairs	0
Within or across Auditors? Understanding Knowledge Transfer in Audit Production	0
Book Review	0
Initial Evidence on the Market Impact of the iXBRL Adoption	0
Markets and the Spontaneous Emergence of Double-Entry Accounting: A Short Essay	0
The Effect of Analyst Conservatism on Meeting the Consensus via Earnings Management	0
Diversity, Equity, Inclusion and Belonging: Practice Problems of Real Consequence	0
Socializing Remote Newcomers in Public Accounting: Challenges and Best Practices from the Perspective of Experienced Big 4 Professionals	0
Exogenous Loss of Analyst Coverage and Choice of Audit Quality	0
Editorial Policy	0
What Does the Auditor Say? Auditors’ Disclosures of Critical Audit Matters and Audit Fees	0
Risk Factor Disclosures: Do Managers and Markets Speak the Same Language?	0
Men’s Experiences of Paternity Leaves in Accounting Firms	0
Policy Uncertainty and Textual Disclosure	0
Diversity and the Evaluation of Talent in the Accounting Profession: The Enigma of Merit	0
Navigating the Protection and Commercialization of Intellectual Property: Uncharted Territory for Accounting Researchers	0
Robotic Process Automation (RPA) Implementation Case Studies in Accounting: A Beginning to End Perspective	0
Auditor Materiality Threshold and Audit Quality—Evidence from the Revised ISA 700 in the United Kingdom	0
Automating Evaluation of Skill Assessment to Promote Skill Acquisition in the Area of Data Analytics Automation	0
An Examination of the Terminal Year in an Auditor-Client Relationship	0
Board Connections and Trade Credit	0
Editorial Policy	0
Cultivating Engaged Audit Teams: The Effect of the Lead Audit Partner’s Leadership Behaviors	0
Recent Research on the Identification, Assessment, and Response to Fraud Risks: Implications for Audit Practice and Topics for Future Research	0
Audit Market Concentration and Audit Quality: Evidence from Analysts’ Forecasts	0
Diversity at Work: Firms’ Strategic Responses to Mandatory Diversity Disclosure	0
Accounting Estimation Intensity, Auditor Estimation Expertise, and Managerial Bias	0
Regulatory Oversight of Voluntary SEC Filers	0
Caring for the Community: The Effects of Client Civic Benefit on Auditors’ Stakeholder Prioritizations and Audit Judgments	0
Do Firms Modify Investments in Tax Planning to Manage Earnings?	0
Human Capital Management in Audit Firms: The Use of Lean Six Sigma	0
Passive Investment and Share Repurchases	0
Covers and Front Matter	0
Improving Audit Quality with Data Analytic Visualizations: The Importance of Spatial Abilities and Feedback in Anomaly Identification	0
Who’s Behind the Curtain? Investors’ Reactions to Group Audit Disclosures in the Form AP	0
Editorial Policy	0
Organization and Development of Arthur Andersen & Co.’s Public Review Board—The Minow Years, 1974–1983	0
Covers and Front Matter	0
Does More Frequent Financial Reporting Bring the Future Forward?	0
Talking to New Auditors about Client Service	0
Application of Outlier Detection Methods in Audit Analytics	0
Do Client Managers Strategically Manage Earnings in Response to Auditors’ Quantitative Materiality Threshold Disclosures?	0
Patience is Key: The Time It Takes to See Benefits from Continuous Auditing	0
CEO Narcissism and Properties of Analysts’ Forecasts	0
The Impact of Account-Level Inspection Risk on Audit Program Planning Decisions	0
Do CFO Outside Directorships Benefit or Harm Home Firm Financial Reporting Quality?	0
Covers and Front Matter	0
Strength of Audit Firms’ Human Resource Systems and Client-Level Audit Outcomes: Evidence from a Multiple Source Study	0
The Risk of Technology Dominance in Using Digital Decision Aids in Assurance Engagements—Evidence from a Survey among Danish Auditors	0
Should Accountants Be Afraid of AI? Risks and Opportunities of Incorporating Artificial Intelligence into Accounting and Auditing	0
Planning to Obtain a Graduate Accounting Degree: Survey Evidence from Accounting Seniors	0