| Accounting Horizons |
| Title | Subject | Authors |
|---|
| An investigation of auditor perceptions about subsequent events and factors that influence this audit task.(Report) | Business | Janvrin, Diane J., Jeffrey, Cynthia G, |
| Anticipatory reporting standards.(Report) | Business | Demski, Joel S., Christensen, John |
| A response to the FASB exposure draft on accounting for uncertain tax positions: an interpretation of FASB Statement No. 109.(Financial Accounting Standards Board) | Business | Ramesh, K., Bradshaw, Mark T., Hopkins, Patrick E., Rajgopal, Shiva, Skaife, Hollis A., Davis-Friday, Paquita Y., Gordon, Elizabeth D., Laux, Robert, Nerlson, Karen K., Uhl, Robert, Vrana, George |
| Assurance versus insurance: a study of consumer receptiveness in an e-commerce setting.(Report) | Business | Boo, El'fred, Low, Kin-Yew, Soh, Xinming, Lim, Miaoling |
| Audit fees and auditor dismissals in the Sarbanes-Oxley era.(Report) | Business | Scholz, Susan, Ettredge, Michael L., Li, Chan |
| Auditing related party transactions: a literature overview and research synthesis. | Business | Gordon, Elizabeth A., Henry, Elaine, Louwers, Timothy J., Reed, Brad J. |
| Auditor communications with the audit committee and the board of directors: policy recommendations and opportunities for future research. | Business | Cohen, Jeffrey, Wright, Arnold M., Gaynor, Lisa Millici, Krishnamoorthy, Ganesh |
| Beyond competition: institutional isomorphism in U.S. accounting research.(Report) | Business | Tuttle, Brad, Dillard, Jesse |
| Congressional intervention in the standard-setting process: an analysis of the Stock Option Accounting Reform Act of 2004.(reporting of stock option expenses by American companies) | Business | Johnson, Marilyn F., Petroni, Kathy R., Farber, David B. |
| Determinants of audit committee diligence.(Report) | Business | Raghunandan, K., Rama, Dasaratha V. |
| Disclosure, incentives, and contingently convertible securities.(Report) | Business | Marquardt, Carol A., Wiedman, Christine I. |
| Do clients share preparers' self-assessment of the extent to which they advocate for their clients?(Report) | Business | Stephenson, Teresa |
| Including credit standing in measuring the fair value of liabilities - let's pass this one to the shareholders.(Financial Accounting Standards Board's standards for evaluating corporate liabilities) | Business | Chasteen, Lanny G., Ransom, Charles R. |
| Is accounting an academic discipline? | Business | Demski, Joel S. |
| Is accounting an academic discipline? | Business | Fellington, John C. |
| PCAOB inspections of smaller CPA firms: initial evidence from inspection reports.(Public Company Accounting Oversight Board )(Certified Public Accountants) | Business | Houston, Richard W., Hermanson, Dana R., Rice, John C. |
| Recent developments at the Securities and Exchange Commission: academic contributions and opportunities.(Report) | Business | McLelland, Andrew J., Jorgensen, Bjorn N., Linthicum, Cheryl L., Taylor, Mark H., Yohn, Teri Lombardi |
| Reflections on stewardship reporting. | Business | O'Connell, Vincent |
| Response to FASB Exposure Draft , "Employers' Accounting for Defined Benefit Pension and other Postretirement Plans: An Amendment of FASB Statements No. 87, 88, 106 and 132(R)." | Business | Ramesh, K., Bradshaw, Mark T., Nelson, Karen K., Hopkins, Patrick E., Rajgopal, Shiva, Skaife, Hollis A., Davis-Friday, Paquita Y., Gordon, Elizabeth D., Laux, Robert, Uhl, Robert, Vrana, George |
| Response to the FASB Exposure Draft. " The Fair Value Option for Financial Assets and Financial Liabilities, Including an Amendment of FASB Statement No. 115." | Business | Ramesh, K., Bradshaw, Mark T., Nelson, Karen K., Hopkins, Patrick E., Rajgopal, Shiva, Skaife, Hollis A., Davis-Friday, Paquita Y., Gordon, Elizabeth D., Laux, Robert, Uhl, Robert, Vrana, George |
| Standard-setting issues and academic research related to the accounting of financial asset transfers. | Business | Schipper, Katherine, Yohn, Teri Lambert |
| State accountancy regulators' perceptions of independence of external auditors when performing internal audit activities for nonpublic clients. | Business | Hill, Cecil L., Booker, Quinton |
| The current state of auditing as a profession: a view from worker-owners. | Business | Silvers, Damon A. |
| The FASB's conceptual framework for financial reporting: a critical analysis. | Business | Jamal, Karim, Demski, Joel S., Benston, George J., Rajgopal, Shiva, Laux, Robert, Vrana, George, Carmichael, Douglas R., Dharan, Bala G. |
| Unfunded public employee health care benefits and GASB No. 45.(Government Accounting Standards Board, Accounting and Financial Reporting by Employers for Post Employment Benefits Other Than Pensions)(Report) | Business | Keating, Elizabeth K., Berman, Eric S. |
| Unrecorded intangible assets: abnormal earnings and valuation.(auditing of corporate financial statements) | Business | Warfield, Terry D., Kohlbeck, Mark |
| Were former Andersen clients treated more leniently than other clients? Evidence from going-concern modified audit opinions.(Report) | Business | Raghunandan, K., Krishnan, Jagan, Yang, Joon S. |
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