Accounting Horizons - Abstracts

Accounting Horizons
An investigation of auditor perceptions about subsequent events and factors that influence this audit task.(Report)BusinessJanvrin, Diane J., Jeffrey, Cynthia G,
Anticipatory reporting standards.(Report)BusinessDemski, 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)BusinessRamesh, 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)BusinessBoo, El'fred, Low, Kin-Yew, Soh, Xinming, Lim, Miaoling
Audit fees and auditor dismissals in the Sarbanes-Oxley era.(Report)BusinessScholz, Susan, Ettredge, Michael L., Li, Chan
Auditing related party transactions: a literature overview and research synthesis.BusinessGordon, 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.BusinessCohen, Jeffrey, Wright, Arnold M., Gaynor, Lisa Millici, Krishnamoorthy, Ganesh
Beyond competition: institutional isomorphism in U.S. accounting research.(Report)BusinessTuttle, 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)BusinessJohnson, Marilyn F., Petroni, Kathy R., Farber, David B.
Determinants of audit committee diligence.(Report)BusinessRaghunandan, K., Rama, Dasaratha V.
Disclosure, incentives, and contingently convertible securities.(Report)BusinessMarquardt, Carol A., Wiedman, Christine I.
Do clients share preparers' self-assessment of the extent to which they advocate for their clients?(Report)BusinessStephenson, 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)BusinessChasteen, Lanny G., Ransom, Charles R.
Is accounting an academic discipline?BusinessDemski, Joel S.
Is accounting an academic discipline?BusinessFellington, John C.
PCAOB inspections of smaller CPA firms: initial evidence from inspection reports.(Public Company Accounting Oversight Board )(Certified Public Accountants)BusinessHouston, Richard W., Hermanson, Dana R., Rice, John C.
Recent developments at the Securities and Exchange Commission: academic contributions and opportunities.(Report)BusinessMcLelland, Andrew J., Jorgensen, Bjorn N., Linthicum, Cheryl L., Taylor, Mark H., Yohn, Teri Lombardi
Reflections on stewardship reporting.BusinessO'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)."BusinessRamesh, 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."BusinessRamesh, 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.BusinessSchipper, Katherine, Yohn, Teri Lambert
State accountancy regulators' perceptions of independence of external auditors when performing internal audit activities for nonpublic clients.BusinessHill, Cecil L., Booker, Quinton
The current state of auditing as a profession: a view from worker-owners.BusinessSilvers, Damon A.
The FASB's conceptual framework for financial reporting: a critical analysis.BusinessJamal, 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)BusinessKeating, Elizabeth K., Berman, Eric S.
Unrecorded intangible assets: abnormal earnings and valuation.(auditing of corporate financial statements)BusinessWarfield, Terry D., Kohlbeck, Mark
Were former Andersen clients treated more leniently than other clients? Evidence from going-concern modified audit opinions.(Report)BusinessRaghunandan, K., Krishnan, Jagan, Yang, Joon S.
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