Accounting Horizons

Article	Citations
Replication of Audit and Financial Accounting Research: We Do More than We Think	57
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 1—Outcomes and Consequences	47
Beyond Algorithms: A Multifaceted Exploration of Trust, Confidence, and Blame in Generative AI-Assisted Advice	34
Building the TechHub.training Website for Training Accountants in Data Analytics	33
The Peer Deterrent Effect of Whistleblowing on Financial Reporting Aggressiveness	22
The Impact of Domain-Specific Internal Audit Education on Financial Reporting Quality and External Audit Efficiency	16
Does Unconditional Accounting Conservatism Imply Upside or Downside Risk? Evidence from the Options Market	13
Accounting Quality and Household Stock Market Participation	12
Financial Reporting for the Knowledge Economy	12
Women Accountants and Wellbeing	12
More Incentive, Less Pollution: Environmental Responsibility of Local Cadres and Environment Governance	10
The Market for and Licensing of Public Accountants: A Review of the AICPA’s Pipeline Report	9
Peripheral Benefit of Single Audit Monitoring in Attracting Charitable Donations	9
Trust, but Verify: Managerial Ability and Conditional Accounting Conservatism	9
Length of IPO Prospectus and Individual Investors’ Demand for IPO Shares	9
Corporate Tax Disclosure Strategies in Sustainability Reporting	8
Perspectives on the Financial Reporting of Intangibles	8
ChatGPT is Ready for the Profession—But is the Profession Ready for ChatGPT?	8
Auditors’ Remote Work Experiences during the Early Days of the COVID-19 Pandemic and Implications Going Forward	8
Editorial Policy	8
Editorial Policy	8
Investors’ Reactions to Recommendation Reports by Model Minority Analysts	8
Asset Securitizations and Stock Price Crash Risk: Evidence from Nonfinancial Firms	8
Covers and Front Matter	7
Do Two Minds Think Alike? Efficiency Benefits from Common ERP Vendor Use in a Supply Chain	7

Partner-Track Aspirations in Public Accounting: Comparisons between Partners and Nonpartners	7
Breadth versus Depth: A Gap Analysis of Technology Requirements from the Perspective of Academics and Practitioners	7
Skills Required to Succeed in Public Accounting: Perceptions of Black and White Accountants	7
Editorial Policy	6
Narrowing Initial Bargaining Gap in Traditional Offline Transactions: A Machine Learning Approach	6
How Do Firms Respond to a Non-Income Tax? The Interplay between Non-Income Taxes and Income Tax Avoidance	6
Data Analytics and Operational Efficiency	6
Covers and Front Matter	6
The Development of the Process Mining Event Log Generator (PMELG) Tool	5
Production Network Centrality and Accounting Conservatism	5
Auditing the Derivative Usage of Bank-Holding Companies	5
Auditor Ratification in Light of Shareholder Dissatisfaction with the Audit Committee—Evidence from Germany	5
Editorial Policy	5
The Accounting Supply Chain Challenge: Understanding Its Root Causes and Identifying Factors and Themes for a Plan for Action	5
CEO Pay Cuts and Investors’ Perceptions of Earnings Quality	5
Book Reviews	5
Directors' Service Horizon and Managerial Myopia: Evidence from Real Earnings Management	4
Non-GAAP Earnings Comparability and Cost of Equity Capital	4
CEO Network Connections and the Timeliness of Financial Reporting	4
Information Technology Expertise and Environmental, Social, and Governance Activities	4
Examining the Use of Trait Skepticism Feedback in Auditor Training	4
Accounting Profession Mentoring in the #MeToo Era	4
Exploring the Advantages and Disadvantages of Remote PCAOB Inspections: An Analysis of Inspected Auditors’ Experiences during the COVID-19 Pandemic	4
The Nonlinear Relation between Effective Tax Rates and Tax-Related Restatements	4
Validating Process Mining: A Framework Integrating Auditor's Risk Assessment	4
Book Review	3
The Unintended Consequences of Audit Materiality Disclosures on Whistleblowing Intentions	3
Labor Costs of Implementing New Accounting Standards	3
Female CEOs and ESG Visual Expressions	3
Capital Market Effects of Simultaneous Audit Partner Rotations: Evidence from China	3
Covers and Front Matter	3
Time Out: Auditor Perceptions and Audit Outcomes When Moving Away from a Time-Based Budget Audit Model	3
Covers and Front Matter	3
The Expectations-Reality Gap in Auditing: A Comparison of Student Expectations and Auditor Experiences	3
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 2—Reporting Environment and the Decision-Making Process	3
Critical Audit Matters: Recurring, Nonrecurring, and Intermittent	3
Expanding the Horizons of Research Methodologies in Accounting—Introducing Design Science	3
Customer Analytics in Performance Measurement and Reporting Systems	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
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
Is it All in the Mind(Fulness)? An Exploratory Study Assessing the Impact of Mindfulness on Professional Skepticism	2
Business Strategy and Blockchain Adoption	2
Options Trading and Earnings Management	2
CEO Outside Board Service and Managerial Short-Termism	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

Book Reviews	2
Can the FASB Regain Its Mojo?	2
Can Thinking about Alternative Explanations Promote Professional Skepticism?	2
The Impact of Lease Accounting Standards on Lending and Investment Decisions	2
Global-Level Auditor Industry Specialization and the Cost of Equity Capital	2
Examining the Effectiveness and Efficiency of Full Population Testing versus Traditional Sampling	1
Intended and Unintended Consequences of ERP System Implementation	1
The Impact of Executive Ethnic Diversity on Real Earnings Management	1
Covers and Front Matter	1
Does Discussing Audit Procedures in Critical Audit Matter Calibrate Financial Reporting Risk Assessments?	1
Audit Digitalization and Its Consequences on the Audit Expectation Gap: A Critical Perspective	1
Editorial Policy	1
Editorial Policy	1
Big Data Analytics and Management Forecasting Behavior	1
Management’s Communication Style When Disclosing Material Weaknesses in Internal Control	1
Can Standard Setters Improve Cash Flow Reporting of Capital Expenditures?	1
Informativeness of Internal Control Weakness Disclosure on Acquirers’ M&A Decisions	1
The Influence of Communication Medium on Professional Skepticism in Auditor-Client Interactions	1
U.S. Audit Professionals’ Perspectives on Audits of Less Complex Entities	1
Reflections of Women Standard Setters in the United States	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
Regulatory Oversight of Voluntary SEC Filers	1
Covers and Front Matter	1
Do Financial Analysts See through the Cloud of Carbon Emissions?	1
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
The Economic Consequences and Underlying Mechanisms of Implementing Common Accounting Standards	1
Editorial Policy	1
Does Corporate Governance Quality Influence Insider Trading around Private Meetings between Managers and Investors?	1
Material Contract Redactions and Cybersecurity Breaches	1
Leveraging Emerging Cybersecurity Reporting Regulations: The Effect of Industry Driven Expectations for Voluntary Assurance	1
Covers and Front Matter	1
Challenges in Global Group Audits: Evidence from Component Audit Leaders	1
Thinking Like an Auditor: Evaluating Information to Arrive at Evidence-Based Conclusions	0
Audit Market Concentration and Audit Quality: Evidence from Analysts’ Forecasts	0
Editorial Policy	0
Covers and Front Matter	0
Editorial Policy	0
Caring for the Community: The Effects of Client Civic Benefit on Auditors’ Stakeholder Prioritizations and Audit Judgments	0
The Effect of Analyst Conservatism on Meeting the Consensus via Earnings Management	0
What Does the Auditor Say? Auditors’ Disclosures of Critical Audit Matters and Audit Fees	0
Passive Investment and Share Repurchases	0
Common Institutional Blockholders and Reporting Practices: Evidence from Accounting Comparability	0
Does Audit Partner Industry Expertise Reduce Boilerplate Language in Key Audit Matter (KAM) Reporting?	0
Corporate Social Responsibility and Economic Stability: International Evidence	0
Editorial Policy	0
Improving Auditors’ Review of Inconsistent Audit Evidence	0
Navigating the Protection and Commercialization of Intellectual Property: Uncharted Territory for Accounting Researchers	0
AI in Corporate Disclosure: IR Survey Evidence, Legal Risks, and Research Opportunities	0
Empirical Research on Capitalizing Intangible Assets Is Logically Incoherent	0
An Examination of the Terminal Year in an Auditor-Client Relationship	0
Evaluating Corporate Governance: Guiding Principles and Calls for Future Research	0
Accounting Firm Investment in Diverse Talent: Evidence from Charitable Giving to Historically Black Colleges and Universities (HBCUs)	0
Within or across Auditors? Understanding Knowledge Transfer in Audit Production	0
Initial Evidence on the Market Impact of the iXBRL Adoption	0
Using Self-Justification to Improve Novice Auditors’ Performance in Brainstorming Meetings	0
Talking to New Auditors about Client Service	0
Strength of Audit Firms’ Human Resource Systems and Client-Level Audit Outcomes: Evidence from a Multiple Source Study	0
Editorial Policy	0
Organization and Development of Arthur Andersen & Co.’s Public Review Board—The Minow Years, 1974–1983	0
Investor Response to Bad News versus Good News Management Earnings Guidance	0
The Risk of Technology Dominance in Using Digital Decision Aids in Assurance Engagements—Evidence from a Survey among Danish Auditors	0
Covers and Front Matter	0
A Price-Based Primer on Carbon Taxation	0
Editorial Policy	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
Covers and Front Matter	0
Technology and Its Implications for Staff Auditors	0
Human Capital Management in Audit Firms: The Use of Lean Six Sigma	0
Right-of-Use Assets and the Prediction of Revenue	0
Bridging the Gap Between Academia and Practice in Accounting	0
Job Crafting: Investigating Its Influence on Enabling Use of a Management Control System and Employee Outcomes	0
Markets and the Spontaneous Emergence of Double-Entry Accounting: A Short Essay	0
On-Site or Remote? Impact of Remote Audits and Self-Monitoring of Expressive Behavior on External Auditors’ Job Satisfaction	0
The Use of Artificial Intelligence in Academic Research	0
RPA in Accounting Risk and Internal Control: Insights from RPA Program Managers	0
When Cash is Not King: An Examination of the Relative Effectiveness of Tangible versus Cash Rewards on Whistleblower Reporting Behavior	0
Do Auditors Tolerate Management’s Attempt to Meet Earnings Targets? Evidence from Executive Stock Option Plans in China	0
Do CFO Outside Directorships Benefit or Harm Home Firm Financial Reporting Quality?	0

Should Accountants Be Afraid of AI? Risks and Opportunities of Incorporating Artificial Intelligence into Accounting and Auditing	0
Annual Editor Report	0
Do Gender-Diverse Boards Enhance the Linguistic Features of Corporate Financial Reporting?	0
Top Management Team Functional Diversity and Management Forecast Accuracy	0
Current Issues Faced by Controllers	0
Employee Perceptions of Corporate Culture and Management Forecast Accuracy: Evidence from Glassdoor and ChatGPT	0
A Framework for Applying Machine Learning and Natural Language Processing Methods to Accounting Recognition	0
Retain or Rotate: The Association between Frequent Auditor Switching and Audit Quality	0
The Impact of Account-Level Inspection Risk on Audit Program Planning Decisions	0
The Dark Side of Robotic Process Automation (RPA): Understanding Risks and Challenges with RPA	0
Editorial Policy	0
Patience is Key: The Time It Takes to See Benefits from Continuous Auditing	0
Gordon Peter Wilson (1946–2020): Teacher, Mentor, Scholar, and Friend	0
The Fundamental Tradeoff between the Timing Benefits and Timing Costs of Accrual Accounting	0
Who Wants to Make Partner at an Audit Firm? Drivers and Behavioral Outcomes	0
Men’s Experiences of Paternity Leaves in Accounting Firms	0
Risk Factor Disclosures: Do Managers and Markets Speak the Same Language?	0
Robotic Process Automation (RPA) Implementation Case Studies in Accounting: A Beginning to End Perspective	0
Increasing Client Fraud Risk Disclosure with Minimization Techniques	0
Improving Inventory Management Quality with Reinforcement Learning: AI versus Human Decision-Making	0
Auditor Materiality Threshold and Audit Quality—Evidence from the Revised ISA 700 in the United Kingdom	0
Do Client Managers Strategically Manage Earnings in Response to Auditors’ Quantitative Materiality Threshold Disclosures?	0
Covers and Front Matter	0
Do Firms Modify Investments in Tax Planning to Manage Earnings?	0
CEO Narcissism and Properties of Analysts’ Forecasts	0
Does More Frequent Financial Reporting Bring the Future Forward?	0
Covers and Front Matter	0
Tax Software versus Paid Preparers: Motivations and Predictors for the Mode of Tax Preparation Assistance	0
The Double Materiality Audit: Attestation of ESG Disclosures in Financial Statements	0
Book Review	0
Parent-Only Balance Sheet Information and Credit Risk Assessments	0
Editorial Policy	0
Covers and Front Matter	0
Cultivating Engaged Audit Teams: The Effect of the Lead Audit Partner’s Leadership Behaviors	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 as I Say: A Look at the Supervisor Behaviors that Encourage Upward Communication on Audit Teams	0
Editorial Policy	0
Analyst/Investor Days and Firms’ Information Environments	0
Application of Outlier Detection Methods in Audit Analytics	0
Covers and Front Matter	0
Accounting Estimation Intensity, Auditor Estimation Expertise, and Managerial Bias	0
A Century of Progress: U.S. Government Accountability Office Procedures, Reports, and Performance Measures	0
Automating Evaluation of Skill Assessment to Promote Skill Acquisition in the Area of Data Analytics Automation	0
Connecting the Dots: Helping Investors Use Risk Disclosures When Evaluating Financial Statements	0
The Impact of Benefit Plan Audits on the Financial Statement Audit	0
Socializing Remote Newcomers in Public Accounting: Challenges and Best Practices from the Perspective of Experienced Big 4 Professionals	0
Planning to Obtain a Graduate Accounting Degree: Survey Evidence from Accounting Seniors	0
Recent Research on the Identification, Assessment, and Response to Fraud Risks: Implications for Audit Practice and Topics for Future Research	0
Internal Connectedness and Accrual Quality: Evidence from Employee LinkedIn Connections	0
Diversity, Equity, Inclusion and Belonging: Practice Problems of Real Consequence	0
Employee Satisfaction as a Form of Insurance in Challenging Times: Evidence from Dimensional Employee Satisfaction	0
Exogenous Loss of Analyst Coverage and Choice of Audit Quality	0
Corporate Environmental, Social, and Governance (ESG) Performance and the Internal Control Environment	0
The Formulation of Financial Statements: A Proposal for Change	0
Transfer Pricing and Income Shifting: Concepts, Pitfalls, and a Vision of the Future	0
The Essential Role of Accounting Information in the Capital Markets: Updating Seminal Research Results with Current Evidence	0
Leveraging ChatGPT for Enhancing the Internal Audit Process—A Real-World Example from Uniper, a Large Multinational Company	0
Remote Work and Auditors’ Work-Life Balance: Disproportionate Impacts on Engagement Leaders	0
Diversity and the Evaluation of Talent in the Accounting Profession: The Enigma of Merit	0
Online Toxic Communication about the Accounting Academic Job Market	0
Covers and Front Matter	0
The Impact of SEC Comment Letters on Auditor Retention	0
Sustainability Reporting Ecosystem: Insights of Audit Committee Chairs	0
Is Stakeholder Orientation Related to Corporate Tax Avoidance? New Evidence	0
Board Connections and Trade Credit	0
Diversity at Work: Firms’ Strategic Responses to Mandatory Diversity Disclosure	0
Qualitative Research in North American Journals: A Promising Trajectory and an Invitation	0