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 2021-06-01 to 2025-06-01.)
ArticleCitations
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 1—Outcomes and Consequences42
The Peer Deterrent Effect of Whistleblowing on Financial Reporting Aggressiveness35
Building the TechHub.training Website for Training Accountants in Data Analytics33
The Impact of Domain-Specific Internal Audit Education on Financial Reporting Quality and External Audit Efficiency28
Does Unconditional Accounting Conservatism Imply Upside or Downside Risk? Evidence from the Options Market25
Replication of Audit and Financial Accounting Research: We Do More than We Think25
Overview of U.S. State and Local Government Financial Reporting: A Reference for Academic Research21
Peripheral Benefit of Single Audit Monitoring in Attracting Charitable Donations19
Length of IPO Prospectus and Individual Investors’ Demand for IPO Shares15
Women Accountants and Wellbeing15
Accounting Quality and Household Stock Market Participation13
More Incentive, Less Pollution: Environmental Responsibility of Local Cadres and Environment Governance12
Perspectives on the Financial Reporting of Intangibles11
Editorial Policy11
Editorial Policy10
Editorial Policy10
ChatGPT is Ready for the Profession—But is the Profession Ready for ChatGPT?9
Asset Securitizations and Stock Price Crash Risk: Evidence from Nonfinancial Firms9
Do Two Minds Think Alike? Efficiency Benefits from Common ERP Vendor Use in a Supply Chain8
Partner-Track Aspirations in Public Accounting: Comparisons between Partners and Nonpartners8
Skills Required to Succeed in Public Accounting: Perceptions of Black and White Accountants7
Auditors’ Remote Work Experiences during the Early Days of the COVID-19 Pandemic and Implications Going Forward7
Linking Cybersecurity and Accounting: An Event, Impact, Response Framework7
Editorial Policy6
Covers and Front Matter6
Convertible Debt Usage and the Pricing of Audit Services6
How Do Firms Respond to a Non-Income Tax? The Interplay between Non-Income Taxes and Income Tax Avoidance6
Narrowing Initial Bargaining Gap in Traditional Offline Transactions: A Machine Learning Approach6
Breadth versus Depth: A Gap Analysis of Technology Requirements from the Perspective of Academics and Practitioners6
The Pricing of IPO Audit Specialization and Subsequent Issuer Underpricing5
Data Analytics and Operational Efficiency5
The Accounting Supply Chain Challenge: Understanding Its Root Causes and Identifying Factors and Themes for a Plan for Action5
The Development of the Process Mining Event Log Generator (PMELG) Tool5
CEO Pay Cuts and Investors’ Perceptions of Earnings Quality5
Book Reviews5
Covers and Front Matter5
Auditor Ratification in Light of Shareholder Dissatisfaction with the Audit Committee—Evidence from Germany5
Editorial Policy5
The Adoption and Consequences of COSO 20134
The Nonlinear Relation between Effective Tax Rates and Tax-Related Restatements4
The Unintended Consequences of Audit Materiality Disclosures on Whistleblowing Intentions4
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 2—Reporting Environment and the Decision-Making Process4
Covers and Front Matter4
Corporate Innovation and the Auditor's Assessment of Going Concern4
Auditing the Derivative Usage of Bank-Holding Companies4
Accounting Profession Mentoring in the #MeToo Era4
Does Visibility of an Engagement Partner's Association with Recent Client Restatements Increase Fee Pressures from Non-Restating Clients?4
Information Technology Expertise and Environmental, Social, and Governance Activities4
Exploring the Advantages and Disadvantages of Remote PCAOB Inspections: An Analysis of Inspected Auditors’ Experiences during the COVID-19 Pandemic4
CEO Network Connections and the Timeliness of Financial Reporting4
Accounting Horizons Revised Editorial Policy: A Renewed Focus on Practice Problems of Real Consequence4
The Effects of Internal Controls on the Audit Completeness and Reliability of Earnings Announcements3
Capital Market Effects of Simultaneous Audit Partner Rotations: Evidence from China3
Book Review3
Can Thinking about Alternative Explanations Promote Professional Skepticism?3
Branch Networks, Client Networks, and Knowledge Sharing in Audit Firms3
Auditors’ Work Attitudes: Translating Auditor JDM Research Findings to Inform Audit Firms’ Strategies3
Critical Audit Matters: Recurring, Nonrecurring, and Intermittent3
Nicholas Dopuch (1929–2018): Editor, Mentor, and Harbinger of a Quantitative Accounting Research Revolution3
Labor Costs of Implementing New Accounting Standards3
Bridging the Digital Skills Gap in Accounting: The Process Mining Audit Professional Curriculum and Badge3
Corporate Culture and Financial Reporting Quality3
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