Accounting Horizons

Papers
(The TQCC of Accounting Horizons is 3. The table below lists those papers that are above that threshold based on CrossRef citation counts [max. 250 papers]. The publications cover those that have been published in the past four years, i.e., from 2021-09-01 to 2025-09-01.)
ArticleCitations
The Peer Deterrent Effect of Whistleblowing on Financial Reporting Aggressiveness45
Does Unconditional Accounting Conservatism Imply Upside or Downside Risk? Evidence from the Options Market41
Overview of U.S. State and Local Government Financial Reporting: A Reference for Academic Research30
Building the TechHub.training Website for Training Accountants in Data Analytics26
The Impact of Domain-Specific Internal Audit Education on Financial Reporting Quality and External Audit Efficiency26
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 1—Outcomes and Consequences25
Replication of Audit and Financial Accounting Research: We Do More than We Think21
Beyond Algorithms: A Multifaceted Exploration of Trust, Confidence, and Blame in Generative AI-Assisted Advice19
Peripheral Benefit of Single Audit Monitoring in Attracting Charitable Donations18
More Incentive, Less Pollution: Environmental Responsibility of Local Cadres and Environment Governance14
Accounting Quality and Household Stock Market Participation13
Trust, but Verify: Managerial Ability and Conditional Accounting Conservatism10
Length of IPO Prospectus and Individual Investors’ Demand for IPO Shares10
The Market for and Licensing of Public Accountants: A Review of the AICPA’s Pipeline Report10
Financial Reporting for the Knowledge Economy9
Perspectives on the Financial Reporting of Intangibles9
Women Accountants and Wellbeing9
ChatGPT is Ready for the Profession—But is the Profession Ready for ChatGPT?8
Editorial Policy8
Editorial Policy8
Asset Securitizations and Stock Price Crash Risk: Evidence from Nonfinancial Firms7
Auditors’ Remote Work Experiences during the Early Days of the COVID-19 Pandemic and Implications Going Forward7
Partner-Track Aspirations in Public Accounting: Comparisons between Partners and Nonpartners7
Editorial Policy7
Do Two Minds Think Alike? Efficiency Benefits from Common ERP Vendor Use in a Supply Chain6
Linking Cybersecurity and Accounting: An Event, Impact, Response Framework6
Covers and Front Matter6
Skills Required to Succeed in Public Accounting: Perceptions of Black and White Accountants6
Editorial Policy5
The Pricing of IPO Audit Specialization and Subsequent Issuer Underpricing5
Breadth versus Depth: A Gap Analysis of Technology Requirements from the Perspective of Academics and Practitioners5
Narrowing Initial Bargaining Gap in Traditional Offline Transactions: A Machine Learning Approach5
The Accounting Supply Chain Challenge: Understanding Its Root Causes and Identifying Factors and Themes for a Plan for Action5
How Do Firms Respond to a Non-Income Tax? The Interplay between Non-Income Taxes and Income Tax Avoidance5
Covers and Front Matter5
Directors' Service Horizon and Managerial Myopia: Evidence from Real Earnings Management4
Auditor Ratification in Light of Shareholder Dissatisfaction with the Audit Committee—Evidence from Germany4
Data Analytics and Operational Efficiency4
The Development of the Process Mining Event Log Generator (PMELG) Tool4
Information Technology Expertise and Environmental, Social, and Governance Activities4
Examining the Use of Trait Skepticism Feedback in Auditor Training4
Auditing the Derivative Usage of Bank-Holding Companies4
Editorial Policy4
CEO Pay Cuts and Investors’ Perceptions of Earnings Quality4
Exploring the Advantages and Disadvantages of Remote PCAOB Inspections: An Analysis of Inspected Auditors’ Experiences during the COVID-19 Pandemic4
The Unintended Consequences of Audit Materiality Disclosures on Whistleblowing Intentions4
Book Reviews4
Corporate Innovation and the Auditor's Assessment of Going Concern4
The Nonlinear Relation between Effective Tax Rates and Tax-Related Restatements4
CEO Network Connections and the Timeliness of Financial Reporting3
Accounting Profession Mentoring in the #MeToo Era3
The Effects of Internal Controls on the Audit Completeness and Reliability of Earnings Announcements3
Auditors’ Work Attitudes: Translating Auditor JDM Research Findings to Inform Audit Firms’ Strategies3
Disentangling Overall Audit Inspection Risk: The Effects of Inspection Focus and Inspection Likelihood3
Capital Market Effects of Simultaneous Audit Partner Rotations: Evidence from China3
The Adoption and Consequences of COSO 20133
Covers and Front Matter3
Branch Networks, Client Networks, and Knowledge Sharing in Audit Firms3
Book Review3
Bridging the Digital Skills Gap in Accounting: The Process Mining Audit Professional Curriculum and Badge3
Validating Process Mining: A Framework Integrating Auditor's Risk Assessment3
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 2—Reporting Environment and the Decision-Making Process3
Labor Costs of Implementing New Accounting Standards3
Critical Audit Matters: Recurring, Nonrecurring, and Intermittent3
Covers and Front Matter3
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