Abbott, L. J., S. Parker and G. F. Peters. 2010. Serving two masters: The association between audit committee internal audit oversight and internal audit activities. Accounting Horizons (March): 1-24.

Abdolmohammadi, M., R. Simnett, J. C. Thibodeau and A. M. Wright. 2006. Sell-side analysts' reports and the current external reporting model. Accounting Horizons (December): 375-389.

Accola, W. L. 1994. Assessing risk and uncertainty in new technology investments. Accounting Horizons (September): 19-35.

Adams, B., M. M. Frank and T. Perry. 2011. The potential for inflating earnings through the expected rate of return on defined benefit pension plan assets. Accounting Horizons (September): 443-464.

Adhikari, A. and A. Duru. 2006. Voluntary disclosures of free cash flow information. Accounting Horizons (December): 311-332.

Aier, J. K., J. Comprix, M. T. Gunlock and D. Lee. 2005. The financial expertise of CFOs and accounting restatements. Accounting Horizons (September): 123-135.

Akresh, A. D. 2010. A risk model to opine on internal control. Accounting Horizons (March): 65-78.

Albright, T. L. and H. Roth. 1992. The measurement of quality costs: An alternative paradigm. Accounting Horizons (June): 15-27. (Summary).

Alford, R. M., J. R. Strawser and R. H. Strawser. 1990. Does graduate education improve success in public accounting? Accounting Horizons (March): 69-76. (Survey).

Allen, P. W. and C. K. Ng. 1997. Financial stake and support for banning trade names, commissions, referral fees and contingent fees. Accounting Horizons (March): 1-6.

Allen, R. D., D. R. Hermanson, T. M. Kozloski and R. J. Ramsay. 2006. Auditor risk assessment: Insights from the academic literature. Accounting Horizons (June): 157-177.

Almer, E. D., J. R. Hopper and S. E. Kaplan. 1998. The effect of diversity-related attributes on hiring, advancement and voluntary turnover judgments. Accounting Horizons (March): 1-17.

Alyathural, G., W. W. Cooper and K. K. Sinha. 1991. Note on activity accounting. Accounting Horizons (December): 60-68.

Anderson, S. W. and H. C. Dekker. 2009. Strategic cost management in supply chains, Part 1: Structural cost management. Accounting Horizons (June): 201-220.

Anderson, S. W. and H. C. Dekker. 2009. Strategic cost management in supply chains, Part 2: Executional cost management. Accounting Horizons (September): 289-305.

Anderson, S. W. and K. Sedatole. 1998. Designing quality into products: The use of accounting data in new product development. Accounting Horizons (September): 213-233. (Summary).

Angelini, J. P., M. R. Hutton and R. M. Copeland. 1994. Potential adverse effects of specialization within accounting firms. Accounting Horizons (September): 36-47.

Ansari, S. and K. J. Euske. 1995. Breaking down the barriers between financial and managerial accounting: A comment on the Jenkins committee report. Accounting Horizons (June): 40-43.

Anthony, J. J. and S. C. Dilley. 1988. The tax basis financial reporting alternative for nonpublic firms. Accounting Horizons (September): 41-47.

Anthony, R. N. 1988. The accounting concepts we need. Accounting Horizons (December): 128-135.

Anthony, R. N. 1995. The nonprofit accounting mess. Accounting Horizons (June): 44-53.

Anthony, R. N. 1995. Reply: Nonprofit accounting standards. Accounting Horizons (September): 100-103.

Anthony, R. N. 1997. Financial reporting in the 1990s and beyond. Accounting Horizons (December): 107-111.

Archambeault, D. S., F. T. DeZoort and T. P. Holt. 2008. The need for an internal auditor report to external stakeholders to improve governance transparency. Accounting Horizons (December): 375-388.

Arens, A. A. 1990. Celebration, evaluation and rededication. Accounting Horizons (December): 88-96.

Argyris, C. and R. S. Kaplan. 1994. Implementing new knowledge: The case of activity-based costing. Accounting Horizons (September): 83-105. (Summary).

Armstrong, M. B. and J. I. Vincent. 1988. Public accounting profession at a crossroads. Accounting Horizons (March): 94-98.

Arnold, J. L. 1992. Message from the managing editor. Accounting Horizons (March): 1-3. (Discussion of the four functions of the professoriate: 1) The scholarship of discovery, 2) the scholarship of integration, 3) the scholarship of application, and 4) the scholarship of teaching, and how recognition of the multiple levels of scholarship is to be applied in the editorial policy of Accounting Horizons. Based on Boyer, E. L. 1990. Scholarship Reconsidered: Priorities of the Professoriate. Carnegie Foundation for the Advancement of Teaching).

Arnold, J. L. 1992. Message from the managing editor. Accounting Horizons (December): 1-4.

Arnold, J. L. 1993. Preface to: "Personal integrity and accountability". Accounting Horizons (March): 58.

Arya, A., J. C. Glover and S. Sunder. 2003. Are unmanaged earnings always better for shareholders? Accounting Horizons (Supplement): 111-116.

Ashbaugh, H., K. M. Johnstone and T. D. Warfield. 1999. Corporate reporting on the internet. Accounting Horizons (September): 241-257.

Ashton, R. H. and A. M. Cianci. 1998. Contributions of the "Research opportunities in auditing" program: An empirical assessment. Accounting Horizons (June): 120-138.

Atiase, R. K., L. S. Bamber and R. N. Freeman. 1988. Accounting disclosures based on company size: Regulations and capital markets evidence. Accounting Horizons (March): 18-26.

Ayers, B. C., C. E. Lefanowicz and J. R. Robinson. 2000. The financial statement effects of eliminating the pooling-of-interest method of acquisition accounting. Accounting Horizons (March): 1-19.

Ayers, S. and S. E. Kaplan. 1998. Potential differences between engagement and risk review partners and their effect on client acceptance judgments. Accounting Horizons (June): 139-153.

Baber, W. R. and S. Kang. 2002. The impact of split adjusting and rounding on analysts' forecast error calculations. Accounting Horizons (December): 277-289.

Baber, W. R., A. A. Roberts and G. Visvanathan. 2001. Charitable organizations' strategies and program-spending ratios. Accounting Horizons (December): 329-343.

Badertscher, B. A. and J. J. Burks. 2011. Accounting restatements and the timeliness of disclosures. Accounting Horizons (December): 609-629.

Baetge, J., H. Berndt, H. Bruns, W. B. von Colbe, A. G. Coenenberg, H. Korst, H. Lederle, A. Metze, D. Ordelheide, H. Pfingsten, H. Reinhard, C. Schnicke, J. Schwitters, T. Seeberg, G. Siepe, P. Urban, H. Weber, A. Weismuller and K. V. Wysocki. 1995. Working group on external financial reporting of the Schmalenbach-Gesellschaft-Deutsche Gesellschaft fur Betriebswirtschaft. German accounting principles: An institutionalized framework.  Accounting Horizons (September): 92-99.

Bagby, J. W. and P. L. Kintzle. 1987. Management discussion and analysis: Discretionary disclosures and the business segment. Accounting Horizons (March): 51-60.

Bahnson, P. R., P. B. W. Miller and B. P. Budge. 1996. Nonarticulation in cash flow statements and implications for education. Accounting Horizons (December): 1-15.

Bailey, A. D. Jr. 2008. Foreward - "Your intellectual property: Who owns it? Accounting Horizons (March): 47-48.

Balakrishnan, R. and K. Sivaramakrishnan. 1996. Is assigning capacity costs to individual products necessary for capacity planning. Accounting Horizons (September): 1-11.

Balakrishnan, R., K. Sivaramakrishnan and S. Sunder. 2004. A resource granularity framework for estimating opportunity costs. Accounting Horizons (September): 197-206.

Ball, R. 2008. What is the actual economic role of financial reporting? Accounting Horizons (December): 427-432.

Ballou, B., N. H. Godwin and R. T. Shortridge. 2003. Firm value and employee attitudes on workplace quality. Accounting Horizons (December): 329-341.

Balsam, S. 1994. Extending the method of accounting for stock appreciation rights to employee stock options. Accounting Horizons (December): 52-60.

Balsam, S. and R. Lipka. 1998. Share prices and alternative measures of earnings per share. Accounting Horizons (September): 234-249.

Balsam, S., A. L. Reitenga and J. Yin. 2008. Option acceleration in response to SFAS No. 123(R). Accounting Horizons (March): 23-45.

Balsam, S., H. A. Mozes, and H. A. Newman. 2003. Managing pro forma stock option expense under SFAS No. 123. Accounting Horizons (March): 31-45.

Bamber, E. M. and R. A. Stratton. 1997. The information content of the uncertainty-modified audit report: Evidence from bank loan officers. Accounting Horizons (June): 1-11.

Bannister, J. W. and H. A. Newman. 2003. Analysis of corporate disclosures on relative performance evaluation. Accounting Horizons (September): 235-246.

Barker, R. 2004. Reporting financial performance. Accounting Horizons (June): 157-172.

Barrett, M. J., W. H. Beaver, W. W. Cooper, J. A. Milburn, D. Solomons and D. P. Tweedie. American Accounting Association Committee on Accounting and Auditing Measurement, 1989-90. Accounting Horizons (September): 81-105.

Barth, M. E. 2006. Including estimates of the future in today's financial statements. Accounting Horizons (September): 271-285.

Barth, M. E. and C. M. Murphy. 1994. Required financial statement disclosures: Purposes, subject, number, and trends. Accounting Horizons (December): 1-22.

Barth, M. E. and W. R. Landsman. 1995. Fundamental issues related to using fair value accounting for financial reporting. Accounting Horizons (December): 97-107.

Barth, M. E., D. W. Collins, G. M. Crooch,  J. A. Elliott, T. J. Frecka, E. A. Imhoff Jr, W. R. Landsman and R. G. Stephens. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to The FASB exposure draft "Accounting by creditors for impairment of a loan - Income recognition". Accounting Horizons (March): 96-98.

Barth, M. E., D. W. Collins, G. M. Crooch, J. A. Elliott, T. J. Frecka, E. A. Imhoff, Jr., W. R. Landsman, C. L. McDonald and D. G. Searfoss. 1993. AAA's Financial Accounting Standards Committee response to FASB discussion memorandums and exposure draft: Accounting by creditors for impairment of a loan.  Accounting Horizons (September): 114-117.

Barth, M. E., D. W. Collins, G. M. Crooch, J. A. Elliot, T. J. Flecka, E. A. Imhoff, Jr. W. R. Landsman, C. L. McDonald and D. G. Searfoss. 1994. AAA's Financial Accounting Standards Committee report,. Response to the FASB exposure draft "Accounting for certain investments in debt securities".  Accounting Horizons (June): 117-119.

Barth, M. E., D. W. Collins, G. M. Crooch, J. A. Elliott, T. J. Frecka, E. A. Imhoff Jr, W. R. Landsman and R. G. Stephens. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to the FASB exposure draft "Disclosure about derivative instruments and fair value of financial instruments". Accounting Horizons (March): 92-95.

Barth, M. E., D. W. Collins, J. A. Elliott, J. W. Gribble, W. R. Landsman, S. H. Penman, J. T. Smith, R. G. Stephens and T. D. Warfield. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to the FASB exposure draft "Accounting for mortgage servicing rights, and excess servicing rights and for securitization of mortgage loans". Accounting Horizons (June): 77-79.

Barth, M. E., D. W. Collins, J. A. Elliott, J. W. Gribble, W. R. Landsman, S. H. Penman, J. T. Smith, R. G. Stephens and T. D. Warfield. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to the FASB "Preliminary views on major issues related to consolidation policy". Accounting Horizons (June): 80-82.

Barth, M. E., J. A. Elliott, D. W. Collins, G. M. Crooch, T. J. Frecka, E. A. Imhoff Jr, W. R. Landsman and R. G. Stephens. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to the FASB discussion document "Accounting for hedging and other risk-adjusting activities: Questions for comment and discussion". Accounting Horizons (March): 87-91.

Barth, M. E., T. B. Bell, D. W. Collins, G. M. Crooch, J. A. Elliot, T. J. Flecka, E. A. Imhoff, Jr. W. R. Landsman and R. G. Stephens. 1994. AAA's Financial Accounting Standards Committee reports. Response to the FASB prospectus "Earnings per share".  Accounting Horizons (June): 111-113.

Barth, M. E., T. B. Bell, D. W. Collins, G. M. Crooch, J. A. Elliot, T. J. Flecka, E. A. Imhoff, Jr. W. R. Landsman and R. G. Stephens. 1994. AAA's Financial Accounting Standards Committee reports. Response to exposure draft "Accounting for stock-based compensation".  Accounting Horizons (June): 114-116.

Barth, M. E., T. B. Bell, D. W. Collins, G. M. Crooch, J. A. Elliot, T. J. Flecka, E. A. Imhoff, Jr. W. R. Landsman and R. G. Stephens. 1994. AAA's Financial Accounting Standards Committee report. Response to the FASB discussion memorandum "Reporting disaggregated information by business enterprises". Accounting Horizons (September): 75-82.

Barth, M. E., W. R. Landsman and R. J. Rendleman Jr. 2000. Implementation of an option pricing-based bond valuation model for corporate debt and its components. Accounting Horizons (December): 455-479.

Bartlett, R. W. 1991. A heretical challenge to the incantations of audit independence. Accounting Horizons (March): 11-16.

Bartley, J., A. Y. S. Chen and E. Z. Taylor. 2011. A comparison of XBRL filings to corporate 10-Ks: Evidence from the voluntary filings program. Accounting Horizons (June): 227-245.

Bartley, J. W. and A. Y. S. Chen. 1992. Material changes in financial reporting attributes to the Tax Reform Act of 1986. Accounting Horizons (March): 62-74.

Barua, A., L. F. Davidson, D. V. Rama and S. Thiruvadi. 2010. CFO gender and accruals quality. Accounting Horizons (March): 25-39.

Bastable, C. W. and D. H. Bao. 1988. The fiction of sales-mix and sales-quantity variances. Accounting Horizons (June): 10-17.

Basu, S. 2008. Panel on big unanswered questions in accounting-genesis. Accounting Horizons (December): 425-426. 

Basu, S. 2008. Panel on big unanswered questions in accounting-synopsis. Accounting Horizons (December): 449-451.

Basu, S. and G. B. Waymire. 2006. Recordkeeping and human evolution. Accounting Horizons (September): 201-229.

Bauman, M. P. 2003. The impact and valuation of off-balance-sheet activities concealed by equity method accounting. Accounting Horizons (December): 303-314.

Bauman, M. P. and R. N. Francis. 2011. Issues in lessor accounting: The forgotten half of lease accounting. Accounting Horizons (June): 247-266.

Bayless, R., J. Cochrane, T. Harris, J. Leisenring, J. McLaughlin and J. P. Wirtz. 1996. International access to U.S. capital markets - An AAA forum on accounting policy. Accounting Horizons (March): 75-94.

Bazley, J. D. and J. C. Tripp. 1989. The corporate alternative minimum tax: Impacts on financial reporting. Accounting Horizons (March): 54-62.

Beams, J. D., A. J. Amoruso and F. M. Richardson. 2005. Discretionary reporting of stock options by IPO firms. Accounting Horizons (December): 223-236.

Beasley, M. S., J. V. Carcello, Dana R. Hermanson and P. D. Lapides. 2000. Fraudulent financial reporting: Consideration of industry traits and corporate governance mechanisms. Accounting Horizons (December): 441-454.

Beatty, A. 1996. Forum on experience in practice: Federal Reserve Bank. Accounting Horizons (September): 122-125.

Beatty, R. P., S. M. Riffe and R. Thompson. 1999. The method of comparables and tax court valuations of private firms: An empirical investigation. Accounting Horizons (September): 177-199.

Beaver, W. H. 1987. Presidential address. Accounting Horizons (December): 1-6.

Beaver, W. H. 1991. Problems and paradoxes in the financial reporting of future events. Accounting Horizons (December): 122-134.

Beaver, W. H. 1996. Directions in accounting research: Near and far. Accounting Horizons (June): 113-124.

Beets, S. D. and C. C. Souther. 1999. Corporate environmental reports: The need for standards and an environmental assurance service. Accounting Horizons (June): 129-145.

Begley, J. and R. Freedman. 2004. The changing role of accounting numbers in public lending agreements. Accounting Horizons (June): 81-96.

Behling, O. and J. F. Dillard. 1987. Accounting: The intuitive challenge. Accounting Horizons (June): 35-42. (Very interesting discussion of the rational (analytic or computational) decision model versus the intuitive (judgmental) decision model. The authors provide some recommendations related to a balanced approach involving four decision strategies related to when cause and effect relationships are certain or uncertain. The strategies include: computational, judgmental, compromise, and inspirational).

Behn, B. K., J. V. Carcello, D. R. Hermanson and R. H. Hermanson. 1997. The determinants of audit client satisfaction among clients of big 6 firms. Accounting Horizons (March): 7-24.

Behn, B. K., T. V. Eaton and J. R. Williams. 1998. The determinants of the deferred tax allowance account under SFAS No. 109. Accounting Horizons (March): 63-78.

Bell, T. B., T. J. Frecka and I. Solomon. 1993. The relation between research productivity and teaching effectiveness: Empirical evidence for accounting educators. Accounting Horizons (December): 33-47.

Benston, G. J. 1995. Review of Defining the roles of accountants, bankers and regulators in the United States. Accounting Horizons (December): 138-142.

Benston, G. J., D. R. Carmichael, J. S. Demski, B. G. Dharan, K. Jamal, R. Laux, S. Rajgopal and G. Vrana. 2007. AAA Financial Accounting Standards Committee: The FASB's conceptual framework for financial reporting: A critical analysis. Accounting Horizons (June): 229-238.

Beresford, D. 1990. Internationalization of accounting standards. Accounting Horizons (March): 99-107.

Beresford, D. R. 1988. The "balancing act" in setting accounting standards. Accounting Horizons (March): 1-7.

Beresford, D. R. 1991. Standard setting process in trouble (again). Accounting Horizons (June): 94-96.

Beresford, D. R. 1993. Frustrations of a standards setter. 1993. Accounting Horizons (December): 70-76.

Beresford, D. R. 1995. How should the FASB be judged? Accounting Horizons (June): 56-61.

Beresford, D. R. 1996. What did we learn from the stock compensation project? Accounting Horizons (June): 125-130.

Beresford, D. R. 1997. How to succeed as a standard setter by trying really hard. Accounting Horizons (September): 79-90.

Beresford, D. R. 2001. Congress looks at accounting for business combinations. Accounting Horizons (March): 73-86.

Beresford, D. R. and L. T. Johnson. 1995. Interactions between the FASB and the academic community. Accounting Horizons (December): 108-117.

Bhattacharya, N., E. L. Black, T. E. Christensen and R. D. Mergenthaler. 2004. Empirical evidence on recent trends in pro forma reporting. Accounting Horizons (March): 27-43.

Biddle, G. C. and S. M. Saudagaran. 1991. Foreign stock listings: Benefits, costs, and the accounting policy dilemma. Accounting Horizons (September): 69-80.

Bierman, H. 1988. Extending the usefulness of accrual accounting. Accounting Horizons (September): 10-14.

Bierman, H. Jr. 1990. One more reason to revise statement 96. Accounting Horizons (June): 42-46.

Bierman, H. Jr. 1992. Proportionate consolidation and financial analysis. Accounting Horizons (December): 5-17.

Billings, B. A., J. R. McGowan and F. K. AlNajjar. 1994. An inter-country comparison of the research and development tax credit. Accounting Horizons (March): 19-34.

Biondi, Y., R. J. Bloomfield, J. C. Glover, K. Jamal, J. A. Ohlson, S. H. Penman, E. Tsujiyama and T. J. Wilks. 2011. A perspective on the joint IASB/FASB exposure draft on accounting for leases. Accounting Horizons (December): 861-871.

Birnberg, J. G. 2011. Robert N. Anthony: A pioneering thinker in management accounting. Accounting Horizons (September): 593-602.

Black, F. 1993. Choosing accounting rules. Accounting Horizons (December): 1-17.

Blankley, A. I. and E. P. Swanson. 1995. A longitudinal study of SFAS 87 pension rate assumptions. Accounting Horizons (December): 1-21.

Bloomfield, R. J. 2002. The "Incomplete revelation hypothesis" and financial reporting. Accounting Horizons (September): 233-243.

Bloomfield, R. J. 2008. Accounting as the language of business. Accounting Horizons (December): 433-436.

Bloomfield, R. T. E. Christensen, J. Glover, S. Haka, et al. 2010. Comments on the proposed SEC's 2010-2015 draft strategic plan. Accounting Horizons (March): 109-115.

Boatsman, J. and X. Dong. 2011. Equity value implications of lease accounting. Accounting Horizons (March): 1-16.

Boatsman, J. R., I. K. Khurana and M. L. Loudder. 2000. The economic implications of proposed changes in the accounting for nuclear decommissioning costs. Accounting Horizons (June): 211-233.

Boger, D. C., R. Carney and K. J. Euske. 1994. Increasing the efficacy and efficiency of accounting and control systems in the department of defense. Accounting Horizons (March): 105-113.

Boisjoly, R. M. 1993. Personal integrity and accountability. Accounting Horizons (March): 59-69.

Bonner, S. E. 1999. Commentaries based on the 1999 Doctoral Consortium: Judgment and decision-making research in accounting. Accounting Horizons (December): 385-398.

Boo, E., K. Low, X. Soh, and M. Lim. 2007. Assurance versus insurance: A study of consumer receptiveness in an e-commerce setting. Accounting Horizons (December): 331-350.

Bothick, A. F. and O. D. West. 1987. Expert systems - A new tool for the professional. Accounting Horizons (March): 9-16.

Botosan, C. A. and M. A. Plumlee. 2001. Stock option expense: The sword of Damocles revealed. Accounting Horizons (December): 311-327.

Botosan, C. A., H. Ashbaugh, A. L. Beatty, P. Y. Davis-Friday, P. E. Hopkins, K. K. Nelson, K. ramesh, R. Uhl, M. Venkatachalam and G. Vrana. 2005. AAA Financial Accounting Standards Committee: Response to the FASB's exposure draft on fair value measurements. Accounting Horizons (September): 187-196.

Botosan, C. A., H. Ashbaugh-Skaife, A. L. Beatty, P. Y. Davis-Friday, P. E. Hopkins, K. K. Nelson, K. Ramesh, R. Uhl, M. Venkatachalam and G. Vrana. 2006. AAA Financial Accounting Standards Committee: Financial accounting and reporting standards for private entities. Accounting Horizons (June): 179-194.

Botosan, C. A., L. Koonce, S. G. Ryan, M. S. Stone and J. M. Wahlen. 2005. Accounting for liabilities: Conceptual issues, standard setting, and evidence from academic research. Accounting Horizons (September): 159-186.

Bouwman, M. J., P. Frishoff and P. A. Frishkoff. 1995. The relevance of GAAP-based information: A case study exploring some uses and limitations. Accounting Horizons (December): 22-47.

Bowsher, C. A. 1990. Federal budget: Presenting and facing the facts. Accounting Horizons (June): 96-109.

Boyer, E. L. 1992. Comments on Accounting Horizons. Accounting Horizons (March): 4.

Bradshaw, M., C. Callahan, J. Ciesielski, E. A. Gordon, et al. 2010. Response to the SEC's proposed rule-roadmap for the potential use of financial statements prepared in accordance with international financial reporting standards (IFRS) by U.S. issuers. Accounting Horizons (March): 117-128.

Bradshaw, M., C. Callahan, J. Ciesielski, E. Gordon, et al. 2010. The American Accounting Association's Financial Reporting Policy Committee's response to the Preliminary Views on Financial Statement Presentation: The Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association. Accounting Horizons (June): 279-296.

Bradshaw, M. T. 2002. The use of target prices to justify sell-side analysts' stock recommendations. Accounting Horizons (March): 27-41.

Brecht, H. D. and M. P. Martin. 1996. Accounting information systems: The challenge of extending their scope to business and information strategy. Accounting Horizons (December): 16-22.

Bricker, R. J. and G. J. Previts. 1990. The sociology of accountancy: A study of academic and practice community schisms. Accounting Horizons (March): 1-14.

Briloff, A. J. 1995. Review of Strengthening the professionalism of the independent auditor, report to the public oversight board of the SEC practice section. Accounting Horizons (September): 125-130.

Brody, R. G., D. J. Lowe and K. Pany. 2003. Could $51 million be immaterial when Enron reports income of $105 million? Accounting Horizons (June): 153-160.

Brown, C. D. and K. Raghunandan. 1995. Audit quality in audits of federal programs by non-federal auditors. Accounting Horizons (September): 1-10.

Brown, C. D. and K. Raghunandan. 1997. Audit quality in audits of federal programs by non-federal auditors: A reply. Accounting Horizons (March): 72-75.

Brown, C. D. and P. Burnaby. 1988. The evolution of the single audit: A 20-year process. Accounting Horizons (June): 47-52.

Brown, H. L. and A. M. Wright. 2008. Negotiation research in auditing. Accounting Horizons (March): 91-109.

Brown, V. H. 1990. Accounting standards: Their economic and social consequences. Accounting Horizons (September): 89-97.

Brownlee, E. R. II. and S. D. Young. 1987. The SEC and mandated disclosure: At the crossroads. Accounting Horizons (September): 17-24.

Buchanan, H. II. and B. R. Gaumnitz. 1987. Accounting and "insider" trading. Accounting Horizons (December): 7-11.

Bull, I. 1987. A transition from the profession to academia. Accounting Horizons (September): 85-91.

Burton, J. C. and R. J. Sack. 1989. A call for papers. Accounting Horizons (September): 109-112. (Articles for Horizons should be able to pass the "so what" test).

Burton, J. C. and R. J. Sack. 1989. Accounting Horizons: A (slightly) new perspective. Accounting Horizons (March): 133-134.

Burton, J. C. and R. J. Sack. 1989. Ethics and professionalism in accounting education. Accounting Horizons (December): 114-116.

Burton, J. C. and R. J. Sack. 1989. Tax allocation: Time for a fundamental change. Accounting Horizons (June): 110-112.

Burton, J. C. and R. J. Sack. 1990. Ethics and accounting in the public sector. Accounting Horizons (June): 110-112.

Burton, J. C. and R. J. Sack. 1990. Standard setting process in trouble (again). Accounting Horizons (December): 117-120.

Burton, J. C. and R. J. Sack. 1990. The most important question. Accounting Horizons (September): 101-104. (The pursuit of "why?").

Burton, J. C. and R. J. Sack. 1990. Who cares if you read it? Accounting Horizons (March): 117-121.

Burton, J. C. and R. J. Sack. 1991. Accounting research: A new direction. Accounting Horizons (December): 142-146.

Burton, J. C. and R. J. Sack. 1991. Changes in accounting education and changes in practice. Accounting Horizons (September): 120-122.

Burton, J. C. and R. J. Sack. 1991. Responsibility to the times. Accounting Horizons (March): 92-96.

Burton, J. C. and R. J. Sack. 1991. Time for some lateral thinking. Accounting Horizons (June): 118-122. (Lateral vs. vertical thinking).

Callahan, C. M., C. M. C. Lee and T. L. Yohn. 1997. Accounting information and bid-ask spreads. Accounting Horizons (December): 50-60.

Campbell, J. E. and J. F. Mutchler. 1988. The "expectations gap" and going-concern uncertainties. Accounting Horizons (March): 42-49.

Campbell, S. V. 1996. Predicting bankruptcy reorganization for closely held firms. Accounting Horizons (September): 12-25.

Camfferman, K. 1997. The French plan comptable, explanation and translation. Accounting Horizons (December): 112-116.

Carcello, J. V., C. W. Hollingsworth and T. L. Neal. 2006. Audit committee financial experts: A closer examination using firm designations. Accounting Horizons (December): 351-373.

Carcello, J. V., D. R. Hermanson and T. L. Neal. 2002. Disclosures in audit committee charters and reports. Accounting Horizons (December): 291-304.

Carcello, J. V., J. C. Bedard and D. R. Hermanson. 2009. Responses of the American Accounting Association's tracking team to the recommendations of the advisory committee on the auditing profession. Accounting Horizons (March): 69-84.

Carcello, J. V., J. E. Copeland Jr., R. H. Hermanson and D. H. Turner. 1991. A public accounting career: The gap between student expectations and accounting staff experiences. Accounting Horizons (September): 1-11. (Survey of Beta Alpha Psi members before and after employment).

Carmichael, D. R. 1995. Review of The audit agenda. Accounting Horizons (December): 143-148.

Carmichael, D. R. 2004. The PCAOB and the social responsibility of the independent auditor. Accounting Horizons (June): 127-133. (PCAOB refers to the Public Company Accounting Oversight Board).

Carpenter, V. L. and E. H. Feroz. 1990. The decision to adopt GAAP: A case study of the Commonwealth of Kentucky. Accounting Horizons (June): 67-78.

Cashell, J. D. 1995. The effects of SAS No. 55 on audits of small businesses. Accounting Horizons (September): 11-22.

Catanach, A., J. H. Irving, S. P. Williams and P. L. Walker. 2011. An ex post examination of auditor resignations. Accounting Horizons (June): 267-283.

Catanach, A. H. Jr. and R. G. Brody. 1993. Intangible assets, the loan portfolio and deposit mixes of stock savings & loans. Accounting Horizons (June): 12-29.

Catlett, G. R. 1988. Effects of changes in investor attitude. Accounting Horizons (September): 117-120.

Cenker, W. J. and A. L. Nagy. 2008. Auditor resignations and auditor industry specialization. Accounting Horizons (September): 279-295.

Chambers, R. J. 1991. Metrical and empirical laws in accounting. Accounting Horizons (December): 1-15.

Chambers, R. J. 1994. Historical cost Tale of a false creed. Accounting Horizons (March): 76-89.

Chandra, U. 2011. Income conservatism in the U.S. technology sector. Accounting Horizons (June): 285-314.

Chandra, U. and B. T. Ro. 2008. The role of revenue in firm valuation. Accounting Horizons (June): 199-222.

Chandra, U., M. L. Ettredge and M. S. Stone. 2006. Enron-era disclosure of off-balance sheet entities. Accounting Horizons (September): 231-252.

Chaney, P. K. and D. C. Jeter. 1989. Accounting for deferred income taxes: Simplicity? Usefulness? Accounting Horizons (June): 6-13.

Chasteen, L. G. and C. R. Ransom. 2007. Including credit standing in measuring the fair value of liabilities - Let's pass this one to the shareholders. Accounting Horizons (June): 119-135.

Cheatham, C. B. and L. R. Cheatham. 1996. Redesigning cost systems: Is standard costing obsolete? Accounting Horizons (December): 23-31. (Summary).

Chen, C. J. P., F. A. Gul and X. Su. 1999. A comparison of reported earnings under Chinese GAAP vs. IAS: Evidence from the Shanghai Stock Exchange. Accounting Horizons (June): 91-111.

Chen, S., Z. Sun and Y. Wang. 2002. Evidence from China on whether harmonized accounting standards harmonize accounting practices. Accounting Horizons (September): 183-197.

Cheng, C. S. A., C. Liu and T. F. Schaefer. 1997. The value-relevance of SFAS No. 95 cash flows from operations as assessed by security market effects. Accounting Horizons (September): 1-15.

Cheng, R. H., K. W. Brown and M. L. Fischer. 1995. AAA's Government and Nonprofit Accounting Section Standards Committee. Response to the GASB discussion document "Invitation to comment: College and university financial reporting model". Accounting Horizons (September): 104-110.

Cheng, R. H., J. H. Harris, R. C. Iceman, W. T. Wrege and R. B. Yahr. 1995. AAA's Government and Nonprofit Accounting Section Standards Committee. Response to the GASB discussion document "Invitation to comment: Governmental financial reporting model". Accounting Horizons (September): 111-118.

Chesser, D. L., L. G. Conway Jr. and C. W. Moore. 1989. Advertising by the CPA tax professional: What are the results? Accounting Horizons (September): 71-81.

Cheung, J. K. 1992. An option-theoretic argument favoring EPS dilution over holding gain/loss. Accounting Horizons (June): 86-89.

Cheung, J. K., G. V. Krishnan and C. Min. 1997. Does interperiod income tax allocation enhance prediction of cash flows? Accounting Horizons (December): 1-15.

Chi, W., L. L. Lisic and M. Pevzner. 2011. Is enhanced audit quality associated with greater real earnings management? Accounting Horizons (June): 315-335.

Choi, F. D. S. and R. M. Levich. 1991. Behavioral effects of international accounting diversity. Accounting Horizons (June): 1-13.

Choi, J., L. A. Myers, Y. Zang and D. A. Ziebart. 2010. The roles that forecast surprise and forecast error play in determining management forecast precision. Accounting Horizons (June): 165-188.

Christensen, J. and J. S. Demski. 2007. Anticipatory reporting standards. Accounting Horizons (December): 351-370.

Church, B. K., S. M. Davis and S. A. McCracken. 2008. The auditor's reporting model: A literature overview and research synthesis. Accounting Horizons (March): 69-90.

Clark, M. W. 1993. Entity theory, modern capital structure theory, and the distinction between debt and equity. Accounting Horizons (September): 14-31.

Cohen, J., L. M. Gaynor, G. Krishnamoorthy and A. M. Wright. 2007. Auditor communication with the audit committee and the board of directors: Policy recommendations and opportunities for future research. Accounting Horizons (June): 165-187.

Cohen, J. R., L. W. Pant and D. J. Sharp. 1993. Culture-based ethical conflicts confronting multinational accounting firms. Accounting Horizons (September): 1-13. (Note).

Cohen, J. R., L. W. Pant and D. J. Sharp. 1998. The effect of gender and academic discipline diversity on the ethical evaluations, ethical intentions and ethical orientation of potential public accounting recruits. Accounting Horizons (September): 250-270.

Colbert, G. J. and D. Murray. 1999. An assessment of recent changes in the Uniform Accountancy Act. Accounting Horizons (March): 54-68.

Colbert, G. J. and D. Murray. 2001. Sunset review of public accountancy laws: The Colorado experience. Accounting Horizons (June): 183-192.

Colbert, J. L. 1987. Audit risk - Tracing the evolution. Accounting Horizons (September): 49-57.

Collett, P. H., J. M. Godfrey and S. L. Hrasky. 2001. International harmonization: Cautions from the Australian experience. Accounting Horizons (June): 171-182.

Colley, J. R. and A. G. Volkan. 1988. Accounting for goodwill. Accounting Horizons (March): 35-41.

Collins, D. L., W. R. Pasewark and J. R. Strawser. 2002. Characteristics influencing perceptions of accounting pronouncement quality. Accounting Horizons (June): 137-151.

Collins, K. M. 1993. Stress and departures from the public accounting profession: A study of gender differences. Accounting Horizons (March): 29-38.

Colson, R. H., R. Bloomfield, T. E. Christensen, K. Jamal, et al. 2010. Response to the Financial Accounting Standards Board's and the International Accounting Standards Board's joint discussion paper entitled preliminary views on revenue recognition in contracts with customers: American Accounting Association's Financial Accounting Standards Committee (AAA FASC). Accounting Horizons (December): 689-702.

Comiskey, E. E. 2006. The classification by real estate investment trusts of distributions from unconsolidated entities. Accounting Horizons (June): 111-132.

Comiskey, E. E. and C. W. Mulford. 1988. The influence of accounting principles on management investment decisions: An illustration. Accounting Horizons (June): 67-72.

Comiskey, E. E., J. E. Clarke and C. W. Mulford. 2010. Is negative goodwill valued by investors? Accounting Horizons (September): 333-353.

Cooper, D. J. and W. Morgan. 2008. Case study research in accounting. Accounting Horizons (June): 159-178.

Cooper, R. and R. S. Kaplan. 1992. Activity-based systems: Measuring the costs of resource usage. Accounting Horizons (September): 1-13. (Summary).

Copeland, J. E. Jr. 2005. Ethics as an imperative. Accounting Horizons (March): 35-43.

Copley, P. A., R. H. Chen, J. E. Harris, R. C. Icerman, W. L. Johnson, G. R. Smith, K. A. Smith, W. T. Wrege and R. Yahr. 1997. The new government reporting model: Is it a "field of dreams"? Accounting Horizons (September): 91-101.

Corless, J. C. and L. M. Parker. 1987. The impact of MAS on auditor independence: An experiment. Accounting Horizons (September): 25-29. 

Coughlan, J. W. 1988. Anomalies in calculating earnings per share. Accounting Horizons (December): 80-88.

Coughlan, J. W. 1997. ESOs and EPS. Accounting Horizons (March): 25-38. (ESOs refers to employee stock options).

Cox, C. T., H. M. Nix and H. Wichmann Jr. 1989. Responsibility accounting and operational control for governmental units. Accounting Horizons (June): 38-48.

Cron, W. R. and R. B. Hayes. 1989. The dollar value LIFO pooling decision: The conventional wisdom is too general. Accounting Horizons (December): 57-70.

Cummings, B. K., N. G. Apostolou and W. G. Mister. 1987. Accounting for interest rate swaps: An emerging issue. Accounting Horizons (June): 19-24.

Dailey, L. A. and t. Tranter. 1990. Limitations on the value of the conceptual framework in evaluating extant accounting standards. Accounting Horizons (March): 15-24.

Dao, M., S. Mishra and K. Raghunandan. 2008. Auditor tenure and shareholder ratification of the auditor. Accounting Horizons (September): 297-314.

Daugherty, B. and W. Tervo. 2010. PCAOB inspections of smaller CPA firms: The perspective of inspected firms. Accounting Horizons (June): 189-219.

Davidson, R. A., A. M. G. Gelardi and F. Li. 1996. Analysis of the conceptual framework of China's new accounting system. Accounting Horizons (March): 58-74.

Davila, A. and M. Wouters. 2004. Designing cost-competitive technology products through cost management. Accounting Horizons (March): 13-26.

Davis, G. B. 1987. Commentary: Information systems. Accounting Horizons (March): 75-79.

Davis, G. B. 1987. Information systems. Accounting Horizons (June): 69-74.

Davis, G. B. 1988. Information systems. Accounting Horizons (March): 101-103.

Davis, G. B. 1988. Information systems: Productivity gains from computer-aided software engineering. Accounting Horizons (June): 90-93.

Davis, G. B. 1988. Information systems: The hidden cost of end-user computing. Accounting Horizons (December):. 103-106

Davis, G. B. and J. R. Hamann. 1988. Information systems. Accounting Horizons (September): 96-99.

Davis, G. B. and M. C. Monroe. 1987. Information requirements for computer applications. Accounting Horizons (December): 105-109.

Davis, L. R., L. M. Lovata and K. L. Philipich. 1991. The effect of debt defeasance on the decisions of loan officers. Accounting Horizons (June): 64-70.

Davis, M. L. 1998. My experience with the FASB faculty fellowship program. Accounting Horizons (December): 429-439.

Davis, S. W. and J. E. Ketz. 1991. Fraud and accounting research. Accounting Horizons (September): 106-109.

Davis-Friday, P. Y. and J. M. Rivera. 2000. Inflation accounting and 20-F disclosures: Evidence from Mexico. Accounting Horizons (June): 113-135.

Deakin, E. B. 1989. Accounting for contingencies: The Pennzoll-Texaco case. Accounting Horizons (March): 21-28.

DeBerg, C. L., S. E. Kaplan and K. Pany. 1991. An examination of some relationships between non-audit services and auditor change. Accounting Horizons (March): 17-28.

Debreceny, R. S., S. M. Farewell, M. Piechocki, C. Felden, A. Graning and A. d'Eri. 2011. Flex or break? Extensions in XBRL disclosures to the SEC. Accounting Horizons (December): 631-657.

DeBruine, M. and P. R. Sopariwala. 2011. Capacity costs with time-based and use-based asset value attrition. Accounting Horizons (June): 337-356.

Dechow, P. M. and D. J. Skinner. 2000. Earnings management: Reconciling the views of accounting academics, practitioners, and regulators. Accounting Horizons (June): 235-250. (Summary).

Dechow, P. M. and J. A. Largay III. 2003. Introducing the "Quality of earnings" issue. Accounting Horizons (Supplement): i.

Defliese, P. L. 1991. Deferred taxes - More fatal flaws. Accounting Horizons (March): 89-91.

DeFond, M. L., M. Hung, E. Carr and J. Zhang. 2011. Was the Sarbanes-Oxley Act good news for corporate bondholders? Accounting Horizons (September): 465-485.

Demirakos, E. G., N. C. Strong and M. Walker. 2004. What valuation models do analysts use? Accounting Horizons (December): 221-240.

Demski, J. S. 2007. Is accounting an academic discipline? Accounting Horizons (June): 153-157. (According to Demski, "Accounting today is not an academic discipline; it is an ever-narrowing insular vocational enterprise.").

Demski, J. S. 2008. Where is the Passion? Accounting Horizons (December): 437.

Demski, J. S. and J. L. Zimmerman. 2000. On "Research vs. teaching": A long-term perspective. Accounting Horizons (September): 343-352.

Demski, J. S., J. C. Fellingham, Y. Ijiri, S. Sunder, J. C. Glover and P. J. Liang. 2002. Some thoughts on the intellectual foundations of accounting. Accounting Horizons (June): 157-168.

Dennis, D. M., T. J. Engle and W. L. Stephens. 1996. The effect of litigation on public accounting as a career choice. Accounting Horizons (June): 1-13.

Deppe, L., D. R. Hansen and S. Jenne. 1988. The 150-hour education requirement: The history and message of the Utah experience. Accounting Horizons (June): 53-57.

Desir, R., K. Fanning and R. J. Pfeiffer. 2010. Are revisions to SFAS No. 5 needed? Accounting Horizons (December): 525-545.

Dichev, I. D. 2008. On the balance sheet-based model of financial reporting. Accounting Horizons (December): 453-470.

Dickhaut, J., S. Basu, K. McCabe and G. Waymire. 2010. Neuroaccounting: Consilience between the biologically evolved brain and culturally evolved accounting principles. Accounting Horizons (June): 221-255.

DiGabriele, J. A. 2008. The moderating effects of acquisition premiums in private corporations: An empirical investigation of relative S corporation and C corporation valuations. Accounting Horizons (December): 415-424.

Dilla, W. N. and D. J. Janvrin. 2010. Voluntary disclosure in annual reports: The association between magnitude and direction of change in corporate financial performance and graph use. Accounting Horizons (June): 257-278.

DioGuardi, J. J. 1995. Our unaccountable federal government it doesn't add up. Accounting Horizons (June): 62-67.

Duvall, L., R. Jennings, J. Robinson and R. B. Thompson II. 1992. Can investors unravel the effects of goodwill accounting? Accounting Horizons (June): 1-14.

Dyckman, T. R. 1988. The king's new cloths. Accounting Horizons (June): 115-122. (Dyckman addresses the question of whether mathematical modeling in managerial accounting has made a net positive contribution to society).

Dyckman, T. R. 1989. Practice to research - "What have you done for me lately?" Accounting Horizons (March): 111-118.

Dye, K. M. and C. A. Bowsher. 1987. Financial statements for a sovereign state: The federal government reporting study. Accounting Horizons (March): 17-24.

Dye, R. A. and S. Sunder. 2001. Why not allow FASB and IASB standards to compete in the U.S.? Accounting Horizons (September): 257-271.

Easton, P. D. 1999. Commentaries base on the 1999 Doctoral Consortium: Security returns and the value relevance of accounting data. Accounting Horizons (December): 399-412.

Elder, R. J. 1997. A comment on "Audit quality in audits of federal programs by non-federal auditors". Accounting Horizons (March): 67-71.

Ellifsen, A., W. R. Knechel and P. Wallage. 2001. Application of the business risk audit model: A field study. Accounting Horizons (September): 193-207.

Elliott, R. K. 1991. Improvements in the early employment experience. Accounting Horizons (September): 115-119.

Elliott, R. K. 1992. The third wave breaks on the shores of accounting. Accounting Horizons (June): 61-85. (Summary).

Elliott, R. K. 1994. Confronting the future: Choices for the attest function. Accounting Horizons (September): 106-14.

Elliott, R. K. 1995. The future of assurance services: Implications for academia. Accounting Horizons (December): 118-127.

Elliott, R. K. 1997. Assurance service opportunities: Implications for academia. Accounting Horizons (December): 61-74.

Elliott, R. K. 2001. A perspective on the proposed global professional credential. Accounting Horizons (December): 359-372.

Elliott, R. K. 2002. The evolution of the knowledge professional. Accounting Horizons (March): 69-80.

Elliott, R. K. and P. D. Jacobson. 1994. Costs and benefits of business information disclosure. Accounting Horizons (December): 80-96.

Englebrecht, T. D., G. S. Iyer and D. M. Patterson. 1994. An empirical investigation of the publication productivity of promoted accounting faculty. Accounting Horizons (March): 45-68.

Engstrom, J. H. and C. Esmond-Kiger. 1997. Different formats, same user needs: A comparison of the FASB and GASB college and university financial reporting models. Accounting Horizons (September): 16-34.

Entwistle, G. M. 1999. Exploring the R&D disclosure environment. Accounting Horizons (December): 323-341.

Entwistle, G. M., G. D. Feltham and C. Mbagwu. 2006. Financial reporting regulation and the reporting of pro forma earnings. Accounting Horizons (March): 39-55.

Eprile, B. 1994. The future direction of accounting. Accounting Horizons (June): 87-92.

Ettredge, M., J. Heintz, C. Li and S. Scholz. 2011. Auditor realignments accompanying implementation of SOX 404 ICFR reporting requirements. Accounting Horizons (March): 17-39.

Ettredge, M. L. and C. L. S. Scholz. 2007. Audit fees and auditor dismissals in the Sarbains-Oxley era. Accounting Horizons (December): 371-386.

Everett, J. O., R. M. Spindle and T. Turman. 1995. Employee or independent contractor: A determination with far-reaching consequences. Accounting Horizons (March): 1-12.

Falk D. L. and M. H. Granof. 1990. Internal service funds are beyond salvation. Accounting Horizons (June): 58-66. (Internal service funds are used to account for the financing of goods and services provided by one department or agency to other departments or agencies of the government unit, or to other governmental units, on a cost reimbursement basis).

Farber, D. B., M. F. Johnson and K. R. Petroni. 2007. Congressional intervention in the standard-setting process: An analysis of the Stock Option Accounting Reform Act of 2004. Accounting Horizons (March): 1-22.

Favere-Marchesi, M. and C. E. N. Emby. 2005. The impact of continuity on partner reviews: An exploratory study. Accounting Horizons (March): 1-10.

Fellingham, J. C. 2007. Is accounting an academic discipline? Accounting Horizons (June): 159-163.

Ferguson, C. B., B. D. Richardson and G. Wines. 2000. Audit education and training: The effect of formal studies and work experience. Accounting Horizons (June): 137-167.

Fesler, R. D. and J. L. Hagler. 1989. Litigation disclosure under SFAS No. 5: A study of actual cases. Accounting Horizons (March): 10-20.

Finnerty, J. D. and D. Grant. 2002. Alternative approaches to testing hedge effectiveness under SFAS No. 133. Accounting Horizons (June): 95-108.

Fischer, M., T. P. Gordon and S. B. Khumawala. 2008. Tax-exempt organizations and nonarticulation: Estimates are no substitute for disclosure of cash provided by operations. Accounting Horizons (June): 133-158.

Flamholtz, E. G. 1988. Developing human resource accounting as a human resource decision support system. Accounting Horizons (September): 1-9.

Flegm, E. H. 1989. The limitations of accounting. Accounting Horizons (September): 90-97.

Fogarty, T. J. and J. Grant. 1995. Impact of the actuarial profession on financial reporting. Accounting Horizons (September): 23-33.

Foran, N. J. and M. F. Foran. 1987. SFAS No. 12 and the conceptual framework. Accounting Horizons (December): 43-50.

Formichella, M. J. 1987. Commentary: The accounting profession. Accounting Horizons (March): 80-82.

Frank, K. E. and D. J. Lowe. 2003. An examination of alternative work arrangements in private accounting practice. Accounting Horizons (June): 139-151.

Frischmann, P. J., P. D. Kimmel and T. D. Warfield. 1999. Innovation in preferred stock: Current developments and implications for financial reporting. Accounting Horizons (September): 201-218.

Frank, K. E., R. K. Hanson, D. J. Lowe and J. K. Smith. 2001. CPAs' perceptions of the emerging multidisciplinary accounting/legal practice. Accounting Horizons (March): 35-48.

Frost, C. A. 1996. Forum on experience in practice: Coopers & Lybrand L.L.P. Accounting Horizons (September): 126-129.

Frost, C. A. and G. Pownall. 1996. Interdependencies in the global markets for capital and information: The case of SmithKline Beecham plc. Accounting Horizons (March): 38-57. 

Frost, C. A. and M. H. Long. 1996. Foreign companies and U.S. securities markets: Financial reporting policy issues and suggestions for research. Accounting Horizons (March): 95-109.

Fukui, Y. 2008. Value relevance study-relevant for what?- and beyond: Changing equity premium and empirical research. Accounting Horizons (December): 439-440.

Gamble, G. O. and J. J. Cramer Jr. 1992. The role of present value in the measurement and recording of nonmonetary financial assets and liabilities: An examination. Accounting Horizons (December): 32-41.

Gamble, G. O., K. Hsu, D. Kite and R. R. Radtke. 1995. Environmental disclosures in annual reports and 10Ks: An examination. Accounting Horizons (September): 34-54.

Ge, W. and S. McVay. 2005. The disclosure of material weaknesses in internal control after the Sarbanes-Oxley Act. Accounting Horizons (September): 137-158.

Geiger, M. A. and D. V. Rama. 2006. Audit firm size and going-concern reporting accuracy. Accounting Horizons (March): 1-17.

Geiger, M. A. and K. Raghunandan. 2002. Going-concern opinions in the "New" legal environment. Accounting Horizons (March): 17-26.

Geiger, M. A. and P. L. Taylor III. 2003. CEO and CFO certifications of financial information. Accounting Horizons (December): 357-368.

Gellein, O. S. 1987. Periodic earnings: Income? or indicator? Accounting Horizons (June): 59-64.

Gerboth, D. L. 1987. The accounting game. Accounting Horizons (December): 96-99.

Gerboth, D. L. 1987. The conceptual framework: Not definitions, but professional values. Accounting Horizons (September): 1-8.

Gerboth, D. L. 1988. The profession. Accounting Horizons (March): 104-108.

Gerboth, D. L. 1988. The profession. Accounting Horizons (June): 94-99.

Gernon, H. 1996. Accounting Horizons: An international perspective. Accounting Horizons (March): 124.

Gernon, H. 1997. Announcement of editorial transition. Accounting Horizons (March): 76 and (June): 81.

Gernon, H. 1997. Editorial. Accounting Horizons (December): 49.

Gibson, C. 1988. Quasi-reorganizations in practice. Accounting Horizons (September): 83-89.

Glazer, A. S. and H. R. Jaenicke. 1991. The conceptual framework, museum collections, and user-oriented financial statements. Accounting Horizons (December):28-43.

Glazer, A. S. and H. R. Jaenicke. 2002. A pathology of the Independence Standards Board's conceptual framework project. Accounting Horizons (December): 329-352.

Glover, J. C., Y. Ijiri, C. B. Levine and P. J. Liang. 2005. Separating facts from forecasts in financial statements. Accounting Horizons (December): 267-282.

Glover, S. M., D. F. Prawitt and M. H. Taylor. 2009. Audit standard setting and inspection for U.S. public companies: A critical assessment and recommendations for fundamental change. Accounting Horizons (June): 221-237.

Goeltz, R. K. 1991. International accounting harmonization: The impossible (and unnecessary?) dream. Accounting Horizons (March): 85-88.

Gold, A., J. E. Hunton and M. I. Gomaa. 2009. The impact of client and auditor gender on auditors' judgments. Accounting Horizons (March): 1-18.

Goldberg, S. R., C. A. Tritshler and J. H. Godwin. 1995. Financial reporting for foreign exchange derivatives. Accounting Horizons (June): 1-16.

Gonzalo, J. A. 1997. The role, the position and the liability of the statutory auditor within the European Union. Accounting Horizons (March): 164-168.

Gopalakrishnan, V. and M. Parkash. 1995. Borrower and lender perceptions of accounting information in corporate lending agreements. Accounting Horizons (March): 13-26.

Gordon, E. A., E. Henry, T. J. Louwers and B. J. Reed. 2007. Auditing related party transactions: A literature overview and research synthesis. Accounting Horizons (March): 81-102.

Gordon, T. P., J. S. Greenlee and D. Nitterhouse. 1999. Tax-exempt organization financial data: Availability and limitations. Accounting Horizons (June): 113-128.

Gore, R. and D. M. Scott. 1998. Toward a more informative measure of operating performance in the REIT industry: Net income vs. funds from operations. Accounting Horizons (December): 323-339. (REIT refers to real estate investment trusts).

Gorton, D. E. 1991. The SEC decision not to support SFAS 19: A case study of the effect of lobbying on standard setting. Accounting Horizons (March): 29-41.

Gosman, M. L. and P. E. Meyer. 1992. SFAS 94's effect on liquidity disclosure. Accounting Horizons (March): 88-100.

Graham, R. C., R. D. King and C. K. J. Morrill. 2003. Decision usefulness of alternative joint venture reporting methods. Accounting Horizons (June): 123-137.

Gramich, J. D. 1993. LIFO inventory management and the ACE component of the alternative minimum tax. Accounting Horizons (December): 50-57.

Gramlich, J. D. and J. E. Wheeler. 2003. How Chevron, Texaco, and the Indonesian government structured transactions to avoid billions in U.S. income taxes. Accounting Horizons (June): 107-122. (Use of transfer pricing, special dividends, and Western Hemisphere Allowance (WHA) transactions to avoid taxes).

Gramling, A. A. and P. M. Meyers. 1997. Practitioners' and users' perceptions of the benefits of certification of internal auditors. Accounting Horizons (March): 39-53.

Gramling, A. A., J. G. Jenkins and M. H. Taylor. 2010. Policy and research implications of evolving independence rules for public company auditors. Accounting Horizons (December): 547-566.

Granof, M. H. 1992. Privatization: The road to federal regulation of auditing. Accounting Horizons (December): 76-85.

Gray, S. J. and C. B. Roberts. 1991. East-west accounting issues: A new agenda. Accounting Horizons (March): 42-50.

Gregson, T. 1992. The advantages of LISREL for accounting researchers. Accounting Horizons (December): 42-48.

Groomer, S. M. and J. W. Hill. 1993. The effects of SFAS No. 91 on S&Ls' loan transactions and their implications for accounting research. Accounting Horizons (June): 1-11.

Gu, F. and B. Lev. 2004. The information content of royalty income. Accounting Horizons (March): 1-12.

Gujarathi, M. R. 1991. Bridging the gap in GAAP: A case study of accounting for frequent flyer plans. Accounting Horizons (September): 57-68.

Gujarathi, M. R. and R. E. Hoskin. 1992. Evidence of earnings management by the early adopters of SFAS 96. Accounting Horizons (December): 18-31.

Gujarathi, M. R. and S. F. Biggs. 1988. Accounting for purchase commitments: Some issues and recommendations. Accounting Horizons (September): 75-82.

Guthie, K., J. H. Irving and J. Sokolowsky. 2011. Accounting choice and the fair value option. Accounting Horizons (September): 487-510.

Hail, L., C. Leuz and P. Wysocki. 2010. Global accounting convergence and the potential adoption of IFRS by the U.S. (Part I): Conceptual underpinnings and economic analysis. Accounting Horizons (September): 355-394.

Hail, L., C. Leuz and P. Wysocki. 2010. Global accounting convergence and the potential adoption of IFRS by the U.S. (Part II): Political factors and future scenarios for U.S. accounting standards. Accounting Horizons (December): 567-588.

Hall, T. W., J. E. Hunton and B. J. Pierce. 2002. Sampling practices of auditors in public accounting, industry, and government. Accounting Horizons (June): 125-136.

Hanlon, M. and T. Shevlin. 2002. Accounting for tax benefits of employee stock options and implications for research. Accounting Horizons (March): 1-16.

Harper, R. M. Jr., W. G. Mister and J. R. Strawser. 1991. The effect of recognition versus disclosure of unfunded postretirement benefits on lenders' perceptions of debt. Accounting Horizons (September): 50-56.

Harrison, K. E. and T. C. Pearson. 1989. Communications between auditors and lawyers for the identification and evaluation of litigation, claims, and assessments. Accounting Horizons (June): 76-84.

Harrison, W. T. Jr. and D. P. Hollingsworth. 1991. The core deposit intangible asset. Accounting Horizons (September): 38-49.

Hartgraves, A. L. and G. J. Benston. 2002. The evolving accounting standards for special purpose entities and consolidations. Accounting Horizons (September): 245-258.

Haskins, M. E. and D. D. Williams. 1988. Corporate mergers and auditors' client portfolios. Accounting Horizons (March): 77-87.

Healy, P. M. and J. M. Wahlen. 1999. A review of the earnings management literature and its implications for standard setting. Accounting Horizons (December): 365-383. (Summary).

Healy, P. M. and K. G. Palepu. 1993. The effect of firms' financial disclosure strategies on stock prices. Accounting Horizons (March): 1-11.

Heaston, P. H. 1990. A systematic approach to improving experience requirements for licensure. Accounting Horizons (September): 58-67.

Heath, L. C. 1987. Accounting communication, and the Pygmalion syndrome. Accounting Horizons (March): 1-8.

Heath, L. C. 1987. Accounting: How to meet the challenges of relevance and regulations. Accounting Horizons (June): 79-82.

Heath, L. C. 1987. Accounting literature. Accounting Horizons (September): 92-96.

Heath, L. C. 1988. Accounting literature. Accounting Horizons (March): 109-114.

Heath, L. C. 1988. Accounting literature. Accounting Horizons (June): 100-104.

Heath, L. C. 1988. Accounting literature. Accounting Horizons (September): 100-101.

Heath, L. C. 1988. Accounting literature. Accounting Horizons (December): 107-116.

Hebert, M. G. and R. J. Freeman. 1992. Governmental fund operating statements: Should the format be standardized? Accounting Horizons (March): 17-35.

Hegarty, J. 1997. Accounting for the global economy: Is national regulation doomed to disappear? Accounting Horizons (December): 75-90.

Heiman-Hoffman, V. B. and J. M. Patton. 1994. An experimental investigation of deferred tax asset judgments under SFAS 109. Accounting Horizons (March): 1-7.

Helan, J. B. and J. B. Thies. 1989. Consolidation of finance subsidiaries: $230 billion in off-balance sheet financing comes home to roost. Accounting Horizons (March): 1-9.

Hemmer, T., S. Matsunaga and T. Shevin. 1994. Estimating the "fair value" of employee stock options with expected early exercise. Accounting Horizons (December): 23-42.

Henke, E. O. and L. G. Conway Jr. 1989. A recommended reporting format for college and university financial statements. Accounting Horizons (June): 49-65.

Henry, E. 2009. Early adoption of SFAS No. 159: Lessons from games (almost) played. Accounting Horizons (June): 181-199.

Henry, E. 2009. The European-U.S. "GAAP Gap": IFRS to U.S. GAAP form 20-F reconciliations. Accounting Horizons (June): 121-150.

Hermanson, D. R., J. Krishnan and Z. Ye. 2009. Adverse section 404 opinions and shareholder dissatisfaction toward auditors. Accounting Horizons (December): 391-409.

Hermanson, D. R., R. W. Houston and J. C. Rice. 2007. PCAOB inspections of smaller CPA firms: Initial evidence from inspection reports. Accounting Horizons (June): 137-152.

Hermanson, H. M. 2000. An analysis of the demand for reporting on internal control. Accounting Horizons (September): 325-341.

Hermanson, R. H., L. M. Dykes and D. H. Turner. 1987. Enforced competition in the accounting profession - Does it make sense? Accounting Horizons (December): 3-19.

Herrmann, D. and W. B. Thomas. 1997. Reporting disaggregated information: A critique based on Concepts Statement No. 2. Accounting Horizons (September): 35-44.

Herrmann, D. and W. B. Thomas. 2000. An analysis of segment disclosures under SFAS No. 131 and SFAS No. 14. Accounting Horizons (September): 287-302.

Herrmann, D. R., O. Hope and W. B. Thomas. 2008. International diversification and forecast optimism: The effects of Reg FD. Accounting Horizons (June): 179-197.

Hertenstein, J. H. and M. B. Platt. 2000. Performance measures and management control in new product development. Accounting Horizons (September): 303-323.

Herz, R. H. 2003. A year of challenge and change for the FASB. Accounting Horizons (September): 247-255.

Herz, R. H., T. E. Iannaconi, L. A. Maines, K. Palepu, S. G. Ryan, K. Schipper, C. M. Schrand, D. J. Skinner and L. Vincent. 2001. AAA Financial Accounting Standards Committee. Equity valuation models and measuring goodwill impairment. Accounting Horizons (June): 161-170.

Hill, C. L. and Q. Booker. 2007. State accountancy regulators' perceptions of independence of external auditors when performing internal audit activities for nonpublic clients. Accounting Horizons (March): 43-57.

Hill, J. W., M. B. Metzger and J. W. Schatzberg. 1993. Auditing's emerging legal peril under the National Surety Doctrine: A program for research. Accounting Horizons (March): 12-28.

Hill, R. S. and J. V. Weber. 1987. Commentary: Current developments. Accounting Horizons (March): 83-86.

Hill, R. S. and J. V. Weber. 1987. Current developments. Accounting Horizons (December): 100-104.

Hill, R. S. and J. V. Weber. 1987. Current developments. Accounting Horizons (June): 75-78.

Hill, R. S. and J. V. Weber. 1987. Current developments. Accounting Horizons (September): 97-103.

Hill, R. S. and J. V. Weber. 1988. Current developments. Accounting Horizons (March): 115-119.

Hill, R. S. and J. V. Weber. 1988. Current developments. Accounting Horizons (June): 105-109.

Hill, R. S. and J. V. Weber. 1988. Current developments. Accounting Horizons (September): 102-107.

Hill, R. S. and J. V. Weber. 1988. Current developments. Accounting Horizons (December): 117-120.

Hillison, W. and M. Kennelley. 1988. The economics of nonaudit services. Accounting Horizons (September): 32-40.

Hirst, D. E., H. Ashbaugh, E. Bartov, A. L. Beatty, C. A. Botosan, P. Davis-Friday, P. M. Fairfield, P. E. Hopkins, R. Mallett, R. Uhl and M. Venkatachalam. 2004. AAA Financial Accounting Standards Committee: Response to FASB exposure draft: Accounting changes and error corrections. Accounting Horizons (December): 255-261.

Hirst, D. E., H. Ashbaugh, E. Bartov, A. L. Beatty, C. A. Botosan, P. Davis-Friday, P. M. Fairfield, P. E. Hopkins, R. Mallett, R. Uhl and M. Venkatachalam. 2005. AAA Financial Accounting Standards Committee: Response to the FASB's exposure draft on share-based payment: An amendment of FASB statements No. 123 and No. 95. Accounting Horizons (June): 101-114.

Hirst, D. E., L. Koonce and S. Venkataraman. 2008. Management earnings forecasts: A review and framework. Accounting Horizons (September): 315-338. 

Hite, P. A. and J. Hasseldine. 2003. Tax practitioner credentials and the incidence of IRS audit adjustments. Accounting Horizons (March): 1-14.

Hodder, L., L. Koonce and M. L. McAnally. 2001. SEC market risk disclosures: Implications for judgment and decision making. Accounting Horizons (March): 49-70.

Hodge, F. D. 2003. Investors' perceptions of earnings quality, auditor independence, and the usefulness of audited financial information. Accounting Horizons (Supplement): 37-48. (Based on 414 responses to a three page, 102 question survey). 

Holder, W. W. 1992. A report on the AAA Financial reporting research conference. Accounting Horizons (June): 59-60.

Holmes, S. and S. Marsden. 1996. An exploration of the espoused organizational cultures of public accounting firms. Accounting Horizons (September): 26-53.

Hood, J. N. and C. S. Koberg. 1991. Accounting firm cultures and creativity among accountants. Accounting Horizons (September): 12-19.

Hooks, K. L. and J. E. Moon. 1993. A classification scheme to examine management discussion and analysis compliance. Accounting Horizons (June): 41-59.

Hopkins, P. E., C. A. Botosan, M. T. Bradshaw, C. M. Callahan, et al. 2008. Response to the SEC Release, "Acceptance from Foreign Private Issuers of Financial Statements Prepared in Accordance with International Financial Reporting Standards without Reconciliation to U.S. GAAP File No. S7-13-07". Accounting Horizons (June): 223-240.

Hopkins, P. E., C. A. Botosan, M. T. Bradshaw, C. M. Callahan, J. Ciesielski, D. B. Farber, M. Kohlbeck, L. Hodder, R. J. Laux, T. L. Stober, P. C. Stocken and T. L. Yohn. 2009. Response to the FASB's preliminary views on financial instruments with the characteristics of equity. Accounting Horizons (March): 85-100.

Houston, C. O. and G. G. Mueller. 1988. Foreign exchange rate hedging and SFAS No. 52 - Relatives or strangers? Accounting Horizons (December): 50-57.

Howard, C. T. and L. J. D'Antonio. 2005. Cost-effective hedges and accounting standards. Accounting Horizons (December): 205-222.

Hudack, L. R. and J. P. McAllister. 1994. An investigation of the FASB's application of its decision usefulness criteria. Accounting Horizons (September): 1-18.

Huddart S. J. 2008. Three patterns in need of a unified theory. Accounting Horizons (December): 441-444.

Huefner, R. J., J. E. Ketz and J. A. Largay III. 1989. Foreign currency translation and the cash flow statement. Accounting Horizons (June): 66-75.

Hull, J. 1990. Monitoring a company's operating cash flow using variance analysis. Accounting Horizons (September): 50-57.

Hull, R. P. and C. Mitchem. 1987. Practitioners' views on communications between predecessor and successor auditors and accountants. Accounting Horizons (March): 61-69.

Hull, R. P. and G. B. Wright. 1990. Faculty perceptions of journal quality: An update. Accounting Horizons (March): 77-98.

Hunton, J. E. 2002. Blending information and communication technology with accounting research. Accounting Horizons (March): 55-67.

Hunton, J. E. and B. C. Wier. 1996. Performance of accountants in private industry: A survival analysis. Accounting Horizons (September): 54-77.

Hunton, J. E. and J. M. Rose. 2010. 21st century auditing: Advancing decision support systems to achieve continuous auditing. Accounting Horizons (June): 297-312.

Hunton, J. E., D. N. Stone and B. Wier. 2005. Does graduate business education contribute to professional accounting success? Accounting Horizons (June): 85-100.

Hunton, J. E., P. E. Neidermeyer and B. Wier. 1996. Hierarchical and gender differences in private accounting practice. Accounting Horizons (June): 14-31.

Ijiri, Y. 1987. Three postulates of momentum accounting. Accounting Horizons (March): 25-34.

Ijiri, Y. 1995. Segment statements and information measures: Managing capital vs. managing resources. Accounting Horizons (September): 55-67.

Ijiri, Y. and I. Nakano. 1989. Generalizations of cost-or-market valuation. Accounting Horizons (September): 1-11. 

Imhoff, E. A. Jr. 1992. Asset securitization: Economic effects and accounting issues. Accounting Horizons (March): 5-16.

Imhoff, E. A. Jr. 1998. Accounting Horizons: Challenges and changes. Accounting Horizons (March): 83-86.

Imhoff, E. A. Jr. 1998. Six commentaries on characteristics of high quality accounting standards. Accounting Horizons (June): 160.

Imhoff, E. A. Jr. 2003. Accounting quality, auditing, and corporate governance. Accounting Horizons (Supplement): 117-128.

Imhoff, E. A. Jr., R. C. Lipe and D. W. Wright. 1991. Operating leases: Impact of constructive capitalization. Accounting Horizons (March): 51-63.

Imhoff, E. A. Jr., R. C. Lipe and D. W. Wright. 1997. Operating leases: Income effects of constructive capitalization. Accounting Horizons (June): 12-32.

Indjejikian, R. J. 1999. Performance evaluation and compensation research: An agency perspective. Accounting Horizons (June): 147-157.

Irani, A. J. and I. Karamanou. 2003. Regulation fair disclosure, analyst following, and analyst forecast dispersion. Accounting Horizons (March): 15-29.

Ivancevich, S. H. and A. Zarakoohi. 2000. An exploratory analysis of the 1989 accounting firm megamergers. Accounting Horizons (December): 389-401.

Iyer, V. M. 1998. Characteristics of accounting firm alumni who benefit their former firm. Accounting Horizons (March): 18-30.

Iyer, V. M. and A. L. Watkins. 2008. Adoption of Sarbanes-Oxley measures by nonprofit organizations: An empirical study. Accounting Horizons (September): 255-277.

Jacobs, F. A. and E. R. Larkins. 1998. Export tax incentives for establishing foreign markets: An analysis of marginal costing techniques. Accounting Horizons (December): 374-396.

Jamal, K. G., J. Benston, D. R. Carmichael, T. E. Christensen, R. H. Colson, S. R. Moehrle, S. Rajgopal, T. L. Stober, S. Sunder and R. L. Watts. 2008. A perspective on the SEC's proposal to accept financial statements prepared in accordance with international financial reporting standards (IFRS) without reconciliation to U.S. GAAP. Accounting Horizons (June): 241-248.

Jamal, K., R. Bloomfield, T. E. Christensen, R. H. Colson, et al. 2010. A perspective on the Canadian Accounting Standards Board exposure draft on generally accepted accounting principles for private enterprises. Accounting Horizons (March): 129-137.

Jamal, K., R. Bloomfield, T. E. Christensen, R. H. Colson, et al. 2010. A research-based perspective on the SEC's proposed rule-roadmap for the potential use of financial statements prepared in accordance with international financial reporting standards (IFRS) by U.S. issuers. Accounting Horizons (March): 139-147.

James, K. L. 2003. The effects of internal audit structure on perceived financial statement fraud prevention. Accounting Horizons (December): 315-327.

Janvrin, D., J. Bierstaker and D. J. Lowe. 2008. An examination of audit information technology use and perceived importance. Accounting Horizons (March): 1-21.

Janvrin, D. J. and C. G. Jeffrey. 2007. An investigation of auditor perceptions about subsequent events and factors that influence this audit task. Accounting Horizons (September): 295-312.

Jenkins, D. S. and G. D. Kane. 2006. A contextual analysis of income- and asset-based approaches to private equity valuation. Accounting Horizons (March): 19-35.

Jennings, M. M., K. J. Pany and P. M. J. Reckers. 2006. Strong corporate governance and audit firm rotation: Effects on judges' independence perceptions and litigation judgments. Accounting Horizons (September): 253-270.

Jensen, R. E. and J. Z. Xiao. 2001. Customized financial reporting, networked databases, and distributed file sharing. Accounting Horizons (September): 209-222.

Jeter, D. C. and P. K. Chaney. 1988. A financial statement analysis approach to deferred taxes. Accounting Horizons (December): 41-49.

Johnson, J. M., R. J. Dowen and C. L. Norton. 1993. An assessment of lessor accounting for residual values. Accounting Horizons (September): 55-65.

Johnson, L. T. 1992. Research on disclosure. Accounting Horizons (March): 101-103.

Johnson, L. T. 1993. Research on environmental reporting.  Accounting Horizons (September): 118-123.

Johnson, L. T. and K. R. Petrone. 1998. Is goodwill an asset? Accounting Horizons (September): 293-303.

Johnson, L. T. and R. J. Swieringa. 1996. Anatomy of an agenda decision: Statement No. 115. Accounting Horizons (June): 149-179.

Johnson, L. T. and R. J. Swieringa. 1996. Derivatives, hedging and comprehensive income. Accounting Horizons (December): 109-122.

Johnson, L. T., B. P. Robbins, R. J. Swieringa and R. L. Weil. 1993. Expected values in financial reporting. Accounting Horizons (December): 77-90.

Johnson, L. T., C. L. Reither and R. J. Swieringa. 1995. Toward reporting comprehensive income. Accounting Horizons (December): 128-137.

Johnson, P. M., T. J. Lopez and J. M. Sanchez. 2011. Special items: A descriptive analysis. Accounting Horizons (September): 511-536.

Johnstone, K. M., M. H. Sutton and T. D. Warfield. 2001. Antecedents and consequences of independence risk: Framework for analysis. Accounting Horizons (March): 1-18.

Jonas, G. J. and J. Blanchet. 2000. Assessing quality of financial reporting. Accounting Horizons (September): 353-363.

Jonas, G. J. and S. J. Young. 1998. Bridging the gap: Who can bring a user focus to business reporting? Accounting Horizons (June): 154-159.

Jones, S. 2011. Does the capitalization of intangible assets increase the predictability of corporate failure? Accounting Horizons (March): 41-70.

Jorgensen, B. N., C. L. Linthicum, A. J. McLelland, M. H. Taylor and T. L. Yohn. 2007. Recent developments at the Securities and Exchange Commission: Academic contributions and opportunities. Accounting Horizons (September): 313-323.

Kachelmeier, S. J. and R. R. King. 2002. Using laboratory experiments to evaluate accounting policy issues. Accounting Horizons (September): 219-232.

Kaplan, D. and E. A. Fender. 1998. The development of comment letters on FASB proposals by the AICPA accounting standards executive committee. Accounting Horizons (June): 184-187.

Kaplan, R. S. 1989. Connecting the research-teaching-practice triangle. Accounting Horizons (March): 129-132.

Kaplan, R. S. 1994. Flexible budgeting in an activity-based costing framework. Accounting Horizons (June): 104-109.

Kaplan, R. S. and D. P. Norton. 2001. Transforming the balanced scorecard from performance measurement to strategic management: Part I. Accounting Horizons (March): 87-104. (Summary).

Kaplan, R. S. and D. P. Norton. 2001. Transforming the balanced scorecard from performance measurement to strategic management: Part II. Accounting Horizons (June): 147-160. (Summary).

Kaplan, S. E. 1988. An examination of the effect of presentation format on auditors' expected value judgments. Accounting Horizons (September): 90-95.

Keating, E. K. and E. S. Berman. 2007. Unfunded public employee health care benefits and GASB No. 45. Accounting Horizons (September): 245-263.

Kee, R. 1995. Integrating activity-based costing with the theory of constraints to enhance production-related decision making. Accounting Horizons (December): 48-61.

Keune, M. B. and K. M. Johnstone. 2009. Staff Accounting Bulletin No. 108 Disclosures: Descriptive evidence from the revelation of accounting misstatements. Accounting Horizons (March): 19-53.

Ketz, J. E. and J. A. Largay III. 1987. Reporting income and cash flows from operations. Accounting Horizons (June): 9-17.

Khalil, S. K., J. R. Cohen and G. M. Trompeter. 2011. Auditor resignation and firm ownership structure. Accounting Horizons (December): 703-727.

Khalil, S. K., J. R. Cohen and K. B. Schwartz. 2011. Client engagement risks and the auditor search period. Accounting Horizons (December): 685-702.

Khumawala, S. B. and T. P. Gordon. 1997. Bridging the credibility of GAAP: Individual donors and the new accounting standards for nonprofit organizations. Accounting Horizons (September): 45-68.

Kim, M. W. and W. M. Liao. 1994. Estimating hidden quality costs with quality loss functions. Accounting Horizons (March): 8-18. (Summary).

Kim, Y. and M. S. Park. 2006. Auditor changes and the pricing of seasoned equity offers. Accounting Horizons (December): 333-349.

Kimmel, P. and T. D. Warfield. 1993. Variation in attributes of redeemable preferred stock: Implications for accounting standards. Accounting Horizons (June): 30-40.

King, R. R. 2010. The PCAOB meets the constitution: The Supreme Court to decide on the PCAOB's conformity with the separation of powers doctrine and appointments clause. Accounting Horizons (March): 79-93. (The case before the court alleges constitutional problems with the Public Company Accounting Oversight Board created by Congress when it passed the Sarbanes-Oxley Act of 2002. According to King, "The Supreme Court's decision about the constitutionality of the PCAOB is important because of its potential impact on (1) the future of auditing oversight; (2) the validity of SOX; and (3) the future of independent agencies in general.").

King, R. R. and R. Schwartz. 1997. The Private Securities Litigation Act of 1995: A discussion of three provisions. Accounting Horizons (March): 92-106.

King, T. E., A. K. Ortegren and R. M. King. 1990. A reassessment of the allocation of convertible debt proceeds and the implications for other hybrid financial instruments. Accounting Horizons (September): 10-19.

Kinney, W. R. Jr. 1989. The relation of accounting research to teaching and practice: A "positive" view. Accounting Horizons (March): 119-124.

Kinney, W. R. Jr. 1994. Audit litigation research: Professional help is needed. Accounting Horizons (June): 80-86.

Kinney, W. R. Jr. 1996. What can be learned from the FASB's process for SFAS No. 115? Accounting Horizons (June): 180-184.

Kinney, W. R. Jr. 1999. Auditor independence: A burdensome constraint or core value? Accounting Horizons (March): 69-75.

Kinney, W. R. Jr., M. W. Maher and D. W. Wright. 1990. Assertions-based standards for integrated internal controls. Accounting Horizons (December): 1-8.

Kirk, D. J. 1988. "Looking back on fourteen years at the FASB: The education of a standard setter". Accounting Horizons (March): 8-17.

Kirk, D. J. 1989. Jurisdictional conflicts and conceptual differences in standard setting. Accounting Horizons (December): 107-113.

Kirk, D. J. 1989. The limitations of accounting - A response. Accounting Horizons (September): 98-104.

Kirk, D. J. 1990. FASB voting requirements. Accounting Horizons (December): 108-113.

Kirk, D. J. 1990. Future events: When incorporated into today's measurements. Accounting Horizons (June): 86-92.

Kirk, D. J. 1991. Competitive disadvantage and mark-to-market accounting. Accounting Horizons (June): 98-106.

Kirk, D. J. 1991. Completeness and representational faithfulness of financial statements. Accounting Horizons (December): 135-141.

Kirk, D. J. 2000. Experiences with the public oversight board and corporate audit committees. Accounting Horizons (March): 103-111.

Kirsch, R. J., P. E. Leathers and K. C. Snead. 1993. Student versus recruiter perceptions of the importance of staff auditor performance variables. Accounting Horizons (December): 58-69.

Kirschenheiter, M., R. Mathur and J. K. Thomas. 2004. Accounting for employee stock options. Accounting Horizons (June): 135-156.

Klein, A. 2003. Likely effects of stock exchange governance proposals and Sarbanes-Oxley on corporate boards and financial reporting. Accounting Horizons (December): 343-355.

Knechel, W. R. and C. L. McDonald. 1989. Accounting for income taxes related to assets acquired in a purchase business combination. Accounting Horizons (September): 44-52.

Knight, L. G. and R. A. Knight. 1991. Real estate mortgage investment conduits: Mortgage vehicles for the 1990s. Accounting Horizons (June): 55-63.

Knight, R. A. and L. G. Knight. 1989. Have recent tax acts provided a level playing field for corporate mergers and acquisitions? Accounting Horizons (September): 28-37.

Knutson, P. H. and G. U. Napolitano. 1998. Criteria employed by the AIMR financial accounting policy committee in evaluating financial accounting standards. Accounting Horizons (June): 170-176.

Kochanek, R. F. and C. T. Norgaard. 1988. Analyzing the components of operating cash flow: The Charter Company. Accounting Horizons (March): 58-66.

Koeppen, D. R. 1988. Using the FASB's conceptual framework: Fitting the pieces together. Accounting Horizons (June): 18-26.

Kohlbeck, M. and T. D. Warfield. 2007. Unrecorded intangible assets: Abnormal earnings and valuation. Accounting Horizons (March): 23-41.

Krausz, J., J. Hochman and A. Schiff. 1987. The impact of taxation on project valuation for alternative depreciation methods. Accounting Horizons (September): 31-39.

Krishnan, G. V. 2003. Does big 6 auditor industry expertise constrain earnings management? Accounting Horizons (Supplement): 1-16.

Krishnan, G. V., K. K. Raman, K. Yang and W. Yu. 2011. CFO/CEO-board social ties, Sarbanes-Oxley, and earnings management. Accounting Horizons (September): 537-557.

Krishnan, J. and J. S. Yang. 2009. Recent trends in audit report and earnings announcement lags. Accounting Horizons (September): 265-288.

Krishnan, J. and K. Raghunandan. 2007. Were former Andersen clients treated more leniently than other clients? Evidence from going-concern modified audit opinions. Accounting Horizons (December): 423-435.

Krishnan, J. and Z. Ye. 2005. Why some companies seek shareholder ratification on auditor selection. Accounting Horizons (December): 237-254.

Kullberg, D. 1988. The profession. Accounting Horizons (September): 108-109.

Landsittel, D. L. and L. E. Rittenberg. 2010. COSO: Working with the academic community. Accounting Horizons (September): 455-469. (Committee of Sponsoring Organizations of the Treadway Commission. The purpose of this article is to promote a better understanding of the committee's objectives, structure, activities, and the need for research and teaching that expands our knowledge of enterprise risk management, control, governance, and fraud).

Largay, J. A. III. 2001. Commentaries on accounting for leases. Accounting Horizons (September): 273.

Largay, J. A. III. 2001. Three Rs and four Ws. Accounting Horizons (March): 71-72. (The essential characteristics of Horizons papers: Readability, Relevance, and Rigor. Early in the paper the authors must explain: What they are doing, Why they are doing it, What they found, and Why the findings are important).

Largay, J. A. III. 2002. Lessons from Enron. Accounting Horizons (June): 153-156.

Largay, J. A. III. 2003. Commentaries on principles- vs. rules-based standards. Accounting Horizons (March): 59.

Larkins, E. R. and F. A. Jacobs. 1996. Tax incentives for small businesses with export potential: A capital budgeting decision analysis. Accounting Horizons (June): 32-50.

Larson, R. K. and K. L. Brown. 2004. Where are we with long-term contract accounting? Accounting Horizons (September): 207-219.

LaSalle, R. E. and A. Anandarajan. 1996. Auditors' views on the type of audit report issued to entities with going concern uncertainties. Accounting Horizons (June): 51-72.

LaSalle, R. E. and A. Anandarajan. 1997. Bank loan officers' reactions to audit reports issued to entities with litigation and going concern uncertainties. Accounting Horizons (June): 33-40.

Laswad, F. and Y. T. Mak. 1997. Interpretations of probability expressions by New Zealand standard setters. Accounting Horizons (December): 16-23.

LeClair, M. S. 1990. Valuing the closely-held corporation: The validity and performance of established valuation procedures. Accounting Horizons (September): 31-42.

Lee, C. and D. Morse. 1990. Summary annual reports. Accounting Horizons (March): 39-50.

Lee, C. M. C. 1999. Commentaries based on the 1999 Doctoral Consortium: Accounting-based valuation: Impact on business practices and research. Accounting Horizons (December): 413-425. (A focus on the discounted residual income model).

Leisenring, J. J. and L. T. Johnson. 1994. Accounting research: On the relevance of research to practice. Accounting Horizons (December): 74-79.

Lev, B. 1997. Announcing the foundation of the Intangibles Research Center. Accounting Horizons (March): 136-138.

Levitt, A. 1998. The importance of high quality accounting standards. Accounting Horizons (March): 79-82.

Lewis, E. C. 1989. Specialization: Have we reached true professional maturity? Accounting Horizons (December): 11-23.

Li, C., Y. Xie and J. Zhou. 2010. National level, city level auditor industry specialization and cost of debt. Accounting Horizons (September): 395-417.

Liang, P. J. 2001. Recognition: An information content perspective. Accounting Horizons (September): 223-242.

Linsmeier, T. J. 1996. Forum on experience in practice: Securities and Exchange Commission. Accounting Horizons (September): 130-136.

Linsmeier, T. J. and N. D. Pearson. 1997. Quantitative disclosures of market risk in the SEC release. Accounting Horizons (March): 107-135.

Linsmeier, T. J., J. Gribble, R. G. Jennings, M. H. Long, S. H. Penman, K. R. Petroni, D. Shores, J. H. Smith and T. D. Warfield. 1997. AAA's Financial Accounting Standards committee response to FASB discussion documents: Response to the FASB exposure draft, "Proposed statement of financial accounting standards - Accounting for derivatives and similar financial instruments and for hedging activities". Accounting Horizons (March): 157-163.

Linsmeier, T. J., J. Gribble, R. G. Jennings, M. H. Long, S. H. Penman, K. R. Petroni, D. Shores, J. H. Smith and T. D. Warfield. 1997. AAA's Financial Accounting Standards committee response to FASB discussion documents: Response to the FASB invitation to comment, "Recommendations of the AICPA special committee on financial reporting and the association for investment management research". Accounting Horizons (March): 139-156.

Linsmeier, T. J. 2011. Financial reporting and financial crises: The case for measuring financial instruments at fair value in financial statements. Accounting Horizons (June): 409-417.

Linsmeier, T. J., J. Gribble, R. G. Jennings, M. H. Long, S. H. Penman, K. R. Petroni, D. Shores, J. H. Smith and T. D. Warfield. 1997. AAA's Financial Accounting Standards committee response to FASB discussion documents: Response to the FASB exposure draft, Proposed statement of financial accounting standards - Reporting comprehensive income. Accounting Horizons (June): 117-119.

Linsmeier, T. J., J. Gribble, R. G. Jennings, M. H. Long, S. H. Penman, K. R. Petroni, D. Shores, J. H. Smith and T. D. Warfield. 1997. AAA's Financial Accounting Standards committee response to FASB discussion documents: An issues paper on comprehensive income. Accounting Horizons (June): 120-126.

Linsmeier, T. J., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jonas, M. H. Long, K. R. Petroni, D. Shores and J. M. Wahlen. 1998. AAA Financial Accounting Standards Committee responses to FASB: Response to FASB special report, "Issues associated with the FASB project on business combinations". Accounting Horizons (March): 87-89.

Linsmeier, T. J., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jonas, M. H. Long, K. R. Petroni, D. Shores and J. M. Wahlen. 1998. AAA Financial Accounting Standards Committee responses to FASB: Response to a discussion paper issued by the IASC/CICA steering committee on financial instruments, "Accounting for financial assets and financial liabilities". Accounting Horizons (March): 90-97.

Linsmeier, T. J., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jonas, M. H. Long, K. R. Petroni, D. Shores and J. M. Wahlen. 1998. AAA Financial Accounting Standards Committee responses to FASB and IASC: Intangible assets. Accounting Horizons (September): 312-316.

Linsmeier, T. J., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jonas, M. H. Long, K. R. Petroni, D. Shores and J. M. Wahlen. 1998. AAA Financial Accounting Standards Committee responses to FASB and IASC: Proposed statement of financial accounting concepts - Using cash flow information in accounting measures. Accounting Horizons (September): 304-311.

Linsmeier, T. J., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jonas, M. H. Long, K. R. Petroni, D. Shores and J. M. Wahlen. 1998. AAA Financial Accounting Standards Committee responses to IASC and FASB: Proposed statement of financial accounting standards - Employers' disclosures about pensions and other postretirement benefits.  Accounting Horizons (June): 201-207.

Linsmeier, T. J., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jonas, M. H. Long, K. R. Petroni, D. Shores and J. M. Wahlen. 1998. AAA Financial Accounting Standards Committee responses to IASC and FASB: Provisions, contingent liabilities and contingent assets. Accounting Horizons (June): 192-200.

Linsmeier, T. J., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jonas, M. H. Long, K. R. Petroni, D. Shores and J. M. Wahlen. 1998. Criteria for assessing the quality of an accounting standard. Accounting Horizons (June): 161-162.

Lipe, R. C. 1998. Some recent financial reporting issues at the Securities and Exchange Commission. Accounting Horizons (December): 419-428.

Lipe, R. C. 2001. Lease accounting research and the G4+1 proposal. Accounting Horizons (September): 299-310.

Lipe, R. C. 2002. Fair valuing debt turns deteriorating credit quality into positive signals for Boston Chicken. Accounting Horizons (June): 169-181.

Lipe, R. C. 2004. Frequently asked questions of a new editor. Accounting Horizons (March): 77-80.

Lipe, R. C. 2006. Introduction: Forum of articles related to recent reforms in financial reporting. Accounting Horizons (March): 37-38.

Lobo, G. J. and J. Zhou. 2006. Did conservatism in financial reporting increase after the Sarbanes-Oxley Act? Initial evidence. Accounting Horizons (March): 57-73.

Lochner, P. R. Jr. 1993. Accountants' legal liability: A crisis that must be addressed. Accounting Horizons (June): 92-96.

Loeb, S. S. 1989. Ethics committees and consultants in public accounting. Accounting Horizons (December): 1-10.

Lopez, D. M. and G. F. Peters. 2011. Auditor workload compression and busy season auditor switching. Accounting Horizons (June): 357-380.

Lorek, K. S. and G. L. Willinger. 2011. Multi-step-ahead quarterly cash-flow prediction models. Accounting Horizons (March): 71-86.

Lowe, D. J. and K. Pany. 1996. An examination of the effects of type of engagement, materiality and structure on CPA consulting engagements with audit clients. Accounting Horizons (December): 32-51.

Lowe, H. D. 1990. Shortcomings of Japanese consolidated financial statements. Accounting Horizons (September): 1-9.

Luehlfing, M. S. 1995. The politics of self-imposed regulations - Has a new day dawned? Accounting Horizons (June): 68-76.

Luft, J. 2009. Nonfinancial information and accounting: A reconsideration of benefits and challenges. Accounting Horizons (September): 307-325.

Lundholm, R. J. 1999. Reporting on the past: A new approach to improving accounting today. Accounting Horizons (December): 315-322.

Madden, D. L., R. E. Baker, P. L. Gerhardt, J. B. Sanders, J. J. Schultz, Jr., L. P. Scott, G. H. Siegel, R. M. Sommerfeld and J. E. Sorenson. 1996. AAA Membership Services Committee Report 1994-95. Accounting Horizons (June): 185-190.

Maines, L. A. and J. M. Wahlen. 2006. The nature of accounting information reliability: Inferences from archival and experimental research. Accounting Horizons (December): 399-425.

Maines, L. A., E. Bartov, A. L. Beatty, C. A. Botosan, P. M. Fairfield, D. E. Hirst, T. E. Iannoconi, R. Mallett, M. Venkatachalam  and L. Vincent. 2004. AAA Financial Accounting Standards Committee: Commentary on the IASB's exposure draft on business combinations. Accounting Horizons (March): 55-64.

Maines, L. A., E. Bartov, A. L. Beatty, C. A. Botosan, P. M. Fairfield, D. E. Hirst, T. E. Iannoconi, R. Mallett, M. Venkatachalam  and L. Vincent. 2004. AAA Financial Accounting Standards Committee: Evaluation of the IASB's proposed accounting and disclosure requirements for share-based payment. Accounting Horizons (March): 65-76.

Maines, L. A., E. Bartov, P. M. Fairfield, D. E. Hirst, T. E. Iannaconi, R. Mallett, C. M. Schrand, D. J. Skinner and L. Vincent. 2003. AAA Financial Accounting Standards Committee: Evaluating concepts-based vs. rules-based approaches to standard setting. Accounting Horizons (March): 73-89.

Maines, L. A., E. Bartov, P. M. Fairfield, D. E. Hirst, T. E. Iannaconi, R. Mallett, C. M. Schrand, D. J. Skinner and L. Vincent. 2003. AAA Financial Accounting Standards Committee: Evaluation of the FASB's proposed accounting and disclosure requirements for guarantors. Accounting Horizons (March): 51-58.

Maines, L. A., E. Bartov, A. L. Beatty, C. A. Botosan, P. M. Fairfield, D. E. Hirst, T. E. Iannaconi, R. Mallett, M. Venkatachalam and L. Vincent. 2003. AAA Financial Accounting Standards Committee: Comments on the FASB's proposals on consolidating special-purpose entities and related standard-setting issues.  Accounting Horizons (June): 161-173.

Maines, L. A., E. Bartov, P. M. Fairfield, D. E. hirst, T. A. Iannaconi, R. Mallett, C. M. Schrand, D. J. Skinner and L. Vincent. 2003. AAA Financial Accounting Standards Committee: Implications of accounting research for the FASB's initiatives on disclosure of information about intangible assets.  Accounting Horizons (June): 175-185.

Maines, L. A., S. G. Ryan, R. H. Herz, T. E. Iannaconi, K. G. Palepu, C. M. Schrand, D. J. Skinner and L. Vincent. 2001. AAA Financial Accounting Standards Committee: SEC auditor independence requirements. Accounting Horizons (December): 373-386.

Maines, L. A., S. G. Ryan, R. H. Herz, T. E. Iannaconi, K. G. Palepu, C. M. Schrand, D. J. Skinner and L. Vincent. 2002. AAA Financial Accounting Standards Committee: Recommendations on disclosure of nonfinancial performance measures.  Accounting Horizons (December): 353-362.

Mak, Y. and M. Roush. 1994. Flexible budgeting and variance analysis in an activity-based costing environment. Accounting Horizons (June): 93-103.

Mak, Y. T. and M. L. Roush. 1996. Managing activity costs with flexible budgeting and variance analysis. Accounting Horizons (September): 141-146.

Malcom, R. E. 1991. Overhead control implications of activity costing. Accounting Horizons (December): 69-78. (Malcom argues that traditional overhead variance analysis, i.e., spending and efficiency variances, are a waste of time and should be abandoned.)

Maloney, D. M. and R. H. Sanborn. 1988. Interactions between financial and tax accounting caused by the Tax Reform Act of 1986. Accounting Horizons (December): 21-28.

Margheim, L. and T. Kelley. 1992. The perceived effects of fixed fee audit billing arrangements. Accounting Horizons (December): 62-75.

Markey, E. J. and A. Levitt Jr. 1995. An exchange between the honorable Edward J. Markey, Chairman, U.S. House of Representatives subcommittee on telecommunications and finance, Committee on Energy and Commerce and the honorable Arthur Levitt, Jr. Chairman, Securities and Exchange Commission. Accounting Horizons (March): 71-78. 

Marks, B. R. and K. K. Raman. 1996. The behavior of interperiod equity-related performance measures over time. Accounting Horizons (December): 52-66.

Marquardt, C. A. and C. I. Wiedman. 2007. Disclosure, incentives, and contingently convertible securities. Accounting Horizons (September): 281-294.

Martin, L. A., C. Subramaniam and R. L. Vigeland. 2000. The effects of SFAS No. 90 on nuclear electric utilities. Accounting Horizons (June): 191-209.

Martin, R. D., J. S. Rich and T. J. Wilks. 2006. Auditing fair value measurements: A synthesis of relevant research. Accounting Horizons (September): 287-303.

Marxen, D. E. 1990. A behavioral investigation of time budget preparation in a competitive audit environment. Accounting Horizons (June): 47-57.

Marxen, D. E. 1996. The big 6 experience: A retrospective account by alumni. Accounting Horizons (June): 73-87.

Mason, A. K. and M. Gibbins. 1991. Judgment and U.S. accounting standards. Accounting Horizons (June): 14-24.

Mauldin, D. S., W. M. Wilder and M. H. Stocks. 2000. Does AICPA accreditation on nonaudit services add value? The case of personal financial planning. Accounting Horizons (March): 49-67.

Mautz, R. D. Jr. and T. J. Hogan. 1989. Earnings per share reporting: Time for an overhaul? Accounting Horizons (September): 21-27.

Mautz, R. K. 1987. Editorial. Accounting Horizons (March): 91-92.

Mautz, R. K. 1987. Editorial. Accounting Horizons (September): 109-111.

Mautz, R. K. 1987. Editorial: Expectations: Reasonable or ridiculous? Accounting Horizons (December): 117-120.

Mautz, R. K. 1987. Editorial: Writing to be read - Some advice for authors. Accounting Horizons (June): 87-89. (Use short sentences, use short and familiar words, avoid the passive voice, eliminate unnecessary words, use paragraphs and section headings, and include a summary of what your paper is about in the early paragraphs).

Mautz, R. K. 1988. Fifty years of accounting. Accounting Horizons (March): 126-129.

Mautz, R. K. 1988. Monuments, mistakes, and opportunities. Accounting Horizons (June): 123-128.

Mautz, R. K. 1988. Public accounting: Which kind of professionalism? Accounting Horizons (September): 121-125.

Mautz, R. K. 1988. Some thoughts on balance. Accounting Horizons (December): 136-139.

Mautz, R. K. 1987. Editorial: Writing to be read - Some advice for authors. Accounting Horizons (June): 87-89. (Use short sentences, use short and familiar words, avoid the passive voice, eliminate unnecessary words, use paragraphs and section headings, and include a summary of what your paper is about in the early paragraphs).

May, G. S. and D. K. Schneider. 1988. Reporting accounting changes: Are stricter guidelines needed? Accounting Horizons (September): 68-74.

McAnally, M. L., S. T. McGuire and C. D. Weaver. 2010. Assessing the financial reporting consequences of conversion to IFRS: The case of equity-based compensation. Accounting Horizons (December): 589-621.

McCarthy, W. E. and E. Outslay. 1989. An analysis of the applicability of artificial intelligence techniques to problem-solving in taxation domains. Accounting Horizons (June): 14-27.

McEnroe, J. E. and S. C. Martens. 2001. Auditors' and investors' perceptions of the "Expectation Gap". Accounting Horizons (December): 345-358. 

McEwen, R. A. 1990. Disclosure of major customers in the health care industry. Accounting Horizons (March): 64-68.

McEwen, R. A. and B. N. Schwartz. 1992. Are firms complying with the minimum standards for interim financial reporting? Accounting Horizons (March): 75-87.

McEwen, R. A. and J. E. Hunton. 1999. Is analyst forecast accuracy associated with accounting information use? Accounting Horizons (March): 1-16.

McEwen, R. A., T. J. Hoey and J. A. Brozovsky. 2006. The FASB's codification project: A critical step toward simplification. Accounting Horizons (December): 391-398.

McGowan, A. S. 1998. Perceived benefits of ABCM implementation. Accounting Horizons (March): 31-50.

McGregor, W. 1999. An insider's view of the current state and future direction of international accounting standard setting. Accounting Horizons (June): 159-168.

McMullen, D. A., K. Raghunandan and D. V. Rama. 1996. Internal control reports and financial reporting problems. Accounting Horizons (December): 67-75.

Means, K. M. 1994. Effective interest ... On what basis? Accounting Horizons (June): 71-79.

Means, K. M. and P. M. Kazenski. 1987. SFAS 91. New dilemmas. Accounting Horizons (December): 63-67.

Means, K. M. and P. M. Kazenski. 1988. SFAS 34: A recipe for diversity. Accounting Horizons (September): 62-67.

Meder, A., S. T. Schwartz, E. E. Spires and R. A. Young. 2011. Structured finance and mark-to-model accounting: A few simple illustrations. Accounting Horizons (September): 559-576.

Meek, G. K. and S. J. Gray. 1988. The value added statement: An innovation for U.S. companies? Accounting Horizons (June): 73-81.

Melancon, B. C. 1998. The changing strategy for the profession, the CPA and the AICPA: What this means for the education community. Accounting Horizons (December): 397-406.

Mercer, M. 2004. How do investors assess the credibility of management disclosures? Accounting Horizons (September): 185-196.

Merchant, K. A. and M. D. Shields. 1993. Commentary on when and why to measure costs less accurately to improve decision making. Accounting Horizons (June): 76-81.

Michaelsen, R. H. 1988. Development of an expert computer system to assist the classification of estate tax returns. Accounting Horizons (December): 63-70.

Miller, J. R., S. A. Reed and R. H. Strawser. 1993. Bank load officers' perceptions of the new audit report. Accounting Horizons (March): 39-52.

Miller, P. B. 1990. The conceptual framework as reformation and counterreformation. Accounting Horizons (June): 23-32.

Miller, P. B. 2002. Viewing the 1996 FAF restructuring as policy making without a formal due process. Accounting Horizons (September): 199-214.

Miller, P. B. and R. J. Redding. 1992. Measuring the effects of political compromise on employers' accounting for defined benefit pensions. Accounting Horizons (March): 42-61.

Miller, P. B. W. and P. R. Bahnson. 2010. Continuing the normative dialog: Illuminating the asset/liability theory. Accounting Horizons (September): 419-440.

Mills, R. H. 1987. Post-baccalaureate education for CPAs: Educational capacity and perceived academic quality of accounting students. Accounting Horizons (June): 49-58. (Discussion related to the 150-hour requirement).

Minyard, D. H. and R. H. Tabor. 1991. The effect of big eight mergers on auditor concentration. Accounting Horizons (December): 79-90.

Moehrle, S., T. Stober, K. Jamal, R. Bloomfield, et al. 2010. Response to the Financial Accounting Standards Board's and the International Accounting Standard Board's joint discussion paper entitled preliminary views on financial statement presentation. Accounting Horizons (March): 149-158.

Moehrle, S. R., J. A. Reynolds-Moehrle and J. S. Wallace. 2001. How informative are earnings numbers that exclude goodwill amortization? Accounting Horizons (September): 243-255.

Moehrle, S. R., K. L. Anderson, F. L. Ayres, C. E. Bolt-Lee, R. S. Debreceny, M. T. Dugan, C. E. Hogan, M. W. Maher and E. Plummer. 2009. The impact of academic accounting research on professional practice: An analysis by the AAA Research Impact Task Force. Accounting Horizons (December): 411-456.

Mohr, R. M. 1988. Unconsolidated finance subsidiaries: Characteristics and debt/equity effects. Accounting Horizons (March): 27-34.

Mohrman, M. B. 1996. The use of fixed GAAP provisions in debt contracts. Accounting Horizons (September): 78-91.

Monson, D. W. 2001. The conceptual framework and accounting for leases. Accounting Horizons (September): 275-287.

Moore, L. 2009. Economic "reality" and the myth of the bottom line. Accounting Horizons (September): 327-340. ("Why do accounting practitioners, users, and standard setters continue to pursue a mythical, determinate "bottom line" in spite of the known limitations of accounting measures?").

Moore, T. E. 1997. The corporate university: Transforming management education. Accounting Horizons (March): 77-85.

Morgan, B. W. 1991. The economic reality of deposit intangibles. Accounting Horizons (March): 75-77.

Moriartiy, S. 2000. Trends in ethical sanctions within the accounting profession. Accounting Horizons (December): 427-439.

Morton, J. E. and W. L. Felix Jr. 1991. A critique of statement on auditing standards No. 55. Accounting Horizons (March): 1-10.

Mosso, D. 2010. Transparency unveiled: Financial crisis prevention through accounting reform. Accounting Horizons (March): 95-107.

Mosso, D. 2011. Financial analysts need sharper accounting tools. Accounting Horizons (June): 419-435.

Moville, W. D. and A. G. Petrie. 1989. Accounting for a bargain purchase in a business combination. Accounting Horizons (September): 38-43. 

Moyes, G. D., P. A. Williams and B. Z. Quigley. 2000. The relation between perceived treatment discrimination and job satisfaction among African-American accounting professionals. Accounting Horizons (March): 21-48.

Mueller, G. 1988. Presidential address: Quo Vadis AAA. Accounting Horizons (December): 98-102.

Mulford, C. W., D. B. Smith, D. E. Stout, M. S. Stone and T. R. Weirich. 1992. Bridging the gap between accounting education and practice: The SEC academic fellow program. Accounting Horizons (December): 86-92.

Mumford, M. J. 1987. Memorial: Professor Edward Stamp. Accounting Horizons (March): 71-74.

Munsif, V., K. Raghunandan, D. V. Rama and M. Singhvi. 2011. Audit fees after remediation of internal control weaknesses. Accounting Horizons (March): 87-105.

Murphy, G. J. 1997. The Inter-Institute Vision Task Force: Report and research review. Accounting Horizons (March): 169-173.

Murray, D. 2010. What are the essential features of a liability? Accounting Horizons (December): 623-633.

Nagar, V. 2008. What were they thinking? Accounting Horizons (December): 445-447.

Nagy, A. L. 2005. Mandatory audit firm turnover, financial reporting quality, and client bargaining power: The case of Arthur Andersen. Accounting Horizons (June): 51-68.

Nagy, A. L. 2010. Section 404 compliance and financial reporting quality. Accounting Horizons (September): 441-454.

Nair, R. D. and L. E. Rittenberg. 1990. Summary annual reports: Background and implications for financial reporting and auditing. Accounting Horizons (March): 25-38.

Nair, R. D., L. E. Rittenberg and J. J. Weygandt. 1990. Accounting for interest rate swaps - A critical evaluation. Accounting Horizons (September): 20-30.

Nair, R. D., L. E. Rittenberg and J. J. Weygandt. 1990. Accounting for redeemable preferred stock: Unresolved issues. Accounting Horizons (June): 33-41.

Neely, D. G. 2011. The impact of regulation on the U.S. nonprofit sector: Initial evidence from the Nonprofit Integrity Act of 2004. Accounting Horizons (March): 107-125.

Neill, J. D., S. G. Pourciau and T. F. Schaefer. 1995. Accounting method choice and IPO valuation. Accounting Horizons (September): 68-80.

Nelson, I. T. 1995. What's new about accounting education change? An historical perspective on the change movement. Accounting Horizons (December): 62-75.

Nelson, M. W. 2003. Behavioral evidence on the effects on principles- and rules-based standards. Accounting Horizons (March): 91-104.

Nelson, M. W., J. A. Elliott and R. L. Tarpley. 2003. How are earnings managed? Examples from auditors. Accounting Horizons (Supplement): 17-35. (Based 253 auditor responses).

Newman, M. S. 1988. Computer-assisted professional competence. Accounting Horizons (March): 50-57.

Nichols, D. C. and J. M. Wahlen. 2004. How do earnings numbers relate to stock returns? A review of classic accounting research with updated evidence. Accounting Horizons (December): 263-286.

Nobes, C. W. 2005. Rules-based standards and the lack of principles in accounting. Accounting Horizons (March): 25-34.

Nogler, G. E. and K. B. Schwartz. 1989. Financial reporting and auditors' opinions on voluntary liquidations. Accounting Horizons (September): 12-20.

Noreen, E. W. and R. M. Bowen. 1989. Tax incentives and the decision to capitalize or expense manufacturing overhead. Accounting Horizons (March): 29-42.

Northcutt, R. H. 1995. Observations on professor Anthony's commentary: The nonprofit mess. Accounting Horizons (June): 54-55.

Norton, C. 1989. Transition to new accounting rules: The case of FAS 87. Accounting Horizons (December): 40-48.

Nurnberg, H. 1987. Changes in tax rates under the deferred and liability methods of interperiod tax allocation. Accounting Horizons (September): 59-68.

Nurnberg, H. 1988. Annual and interim financial reporting of changes in accounting estimates. Accounting Horizons (September): 15-25.

Nurnberg, H. 1989. Deferred tax assets under FASB statement No. 96. Accounting Horizons (December): 49-56.

Nurnberg, H. 1989. Depreciation in the cash flow statement of manufacturing firms: Amount incurred or amount expensed? Accounting Horizons (March): 95-101.

Nurnberg, H. 1993. Inconsistencies and ambiguities in cash flow statements under FASB statement No. 95. Accounting Horizons (June): 60-75.

Nurnberg, H. 2001. Minority interest in the consolidated retained earnings statement. Accounting Horizons (June): 119-146.

Nurnberg, H. 2004. Accounting for company-owned life insurance. Accounting Horizons (June): 109-126.

Nurnberg, H. and J. A. Largay III. 1996. More concerns over cash flow reporting under FASB statement No. 95. Accounting Horizons (December): 123-136.

Nurnberg, H. and J. A. Largay III. 1998. Interest payments in the cash flow statement. Accounting Horizons (December): 407-418.

O'Connell, V. 2007. Reflections on stewardship reporting. Accounting Horizons (June): 215-227.

Ohlson, J. A., S. H. Penman, Y. Biondi, R. J. Bloomfield, J. C. Glover, K. Jamal and E. Tsujiyama. 2011. Accounting for revenues: A framework for standard setting: American Accounting Association's Financial Accounting Standards Committee (AAA FASC). Accounting Horizons (September): 577-592.

Ohlson, J. A., S. Penman, R. Bloomfield, T. E. Christensen, R. Colson, K. Jamal, S. Moehrle, G. Previts, T. Stober, S. Sunder and R. L. Watts. American Accounting Association's Financial Accounting Standards Committee. 2010. A framework for financial reporting standards: Issues and suggested model. Accounting Horizons (September): 471-485.

O'Keefe, W. T., T. S. Wetzel and J. H. Engstrom. 1990. An examination of the relations between audit scope and procedures in audits of municipalities. Accounting Horizons (December): 68-77.

Oler, D. K., M. J. Oler and C. J. Skousen. 2010. Characterizing accounting research. Accounting Horizons (December): 635-670.

O'Malley, S. F. 1991. Standard setting process in trouble (again). Accounting Horizons (June): 97.

O'Malley, S. 1993. Legal liability is having a chilling effect on the auditor's role. Accounting Horizons (June): 82-87.

Ordelheide, D. 1996. Review of Symposium: Entering the U.S. securities markets: Opportunities and risks for foreign companies. Accounting Horizons (June): 191-194.

Ortinau, D. J., T. J. Engle and J. D. Siebel. 1989. Attitudinal insights into the costs and benefits of a mandated postbaccalaureate education requirement. Accounting Horizons (March): 86-94.

Pabst, D. F. and J. C. Talbott. 1991. The CMA: Past, present and future. Accounting Horizons (September): 31-37. (Survey).

Pallot, J. 1990. The nature of public assets: A response to Mautz. Accounting Horizons (June): 79-85.

Palmrose, Z. 2010. Balancing the costs and benefits of auditing and financial reporting regulation post-SOX, Part I: Perspectives from the Nexus at the SEC. Accounting Horizons (June): 313-326.

Palmrose, Z. 2010. Balancing the costs and benefits of auditing and financial reporting regulation post-SOX, Part II: Perspectives from Nexus at the SEC. Accounting Horizons (September): 487-507.

Pany, K. and P. M. J. Reckers. 1988. Auditor performance of MAS: A study of its effects on decisions and perceptions. Accounting Horizons (June): 31-38.

Pany, K. and S. Wheeler. 1989. Materiality: An inter-industry comparison of the magnitudes and stabilities of various quantitative measures. Accounting Horizons (December): 71-78.

Pany, K. J. and O. R. Whittington. 2001. Research implications of the Auditing Standard Board's agenda. Accounting Horizons (December): 401-411.

Parfet, W. U. 2000. Accounting subjectivity and earnings management: A preparer perspective. Accounting Horizons (December): 481-488.

Parry, R. W. Jr., F. Sharp, W. A. Wallace and J. Vreeland. 1994. The role of service efforts and accomplishments reporting in total quality management: Implications for accountants. Accounting Horizons (June): 25-43.

Patten, D. M. 1995. Supervisory actions and job satisfaction: An analysis of differences between large and small public accounting firms. Accounting Horizons (June): 17-28.

Patterson, E. R. 2003. Measuring stockholder materiality. Accounting Horizons (Supplement): 63-76.

Paul, J. W. and D. R. Bainbridge. 1991. Auditing the owner/manager dominated entity. Accounting Horizons (December): 91-98.

Pearson, M. W. and L. L. Okubara. 1987. Restructuring and impairment of value: A growing controversy. Accounting Horizons (March): 35-41.

Penman, S. H. 2003. The quality of financial statements: Perspectives from the recent stock market bubble. Accounting Horizons (Supplement): 77-96.

Penno, M. and B. R. Walther. 1996. The concentration of local markets: A study of accounting, advertising and law. Accounting Horizons (June): 88-99.

Penno, M. C. 2008. Rules and accounting: Vagueness in conceptual frameworks. Accounting Horizons (September): 339-351.

Perry, R. E. 1993. Accounting for securitizations. Accounting Horizons (September): 71-82.

Perry, S. 1994. Earnings expectations and discretionary research and development spending. Accounting Horizons (December): 43-51.

Pillsbury, C. M., L. Capozzoli and A. Ciampa. 1989. A synthesis of research studies regarding the upward mobility of women in public accounting. Accounting Horizons (March): 63-70.

Pincus, M. and C. Wasley. 1994. The incidence of accounting changes and characteristics of firms making accounting changes. Accounting Horizons (June): 1-24.

Plumlee, M. and T. L. Yohn. 2010. An analysis of the underlying causes attributed to restatements. Accounting Horizons (March): 41-64.

Plumlee, R. D. and M. A. Plumlee. 2008. Assurance on XBRL for financial reporting. Accounting Horizons (September): 353-368.

Ponemon, L. A. and K. Raghunandan. 1994. What is "substantial doubt"? Accounting Horizons (June): 44-54.

Porter, B. A. 1996. Review of A research study on financial reporting and auditing - Bridging the expectation gap. Accounting Horizons (March): 130-135.

Pownall, G. and K. Schipper. 1999. Implications of accounting research for the SEC's consideration of international accounting standards for U.S. securities offerings. Accounting Horizons (September): 259-280.

Prather, J. and N. Rueschhoff. 1996. An analysis of international accounting research in U.S. academic accounting journals, 1980 through 1993. Accounting Horizons (March): 1-17.

Press, E. and J. Weintrop. 1991. Financial statement disclosure of accounting-based debt covenants. Accounting Horizons (March): 64-74.

Previts, G. J., R. J. Bricker, T. R. Robinson and S. J. Young. 1994. A content analysis of sell-side financial analyst company reports. Accounting Horizons (June): 55-70.

Price, R. A. III., N. Y. Sharp and D. A. Wood. 2011. Detecting and predicting accounting irregularities: A comparison of commercial and academic risk measures. Accounting Horizons (December): 755-780.

Pringle, L. M., R. P. Crum and R. J. Swetz. 1990. Do SAS No. 59 format changes affect the outcome and the quality of investment decisions? Accounting Horizons (September): 68-75.

Purvis, S. E. C., H. Gernon and M. A. Diamond. 1991. The IASC and its comparability project: Prerequisites for success. Accounting Horizons (June): 25-44. (International Accounting Standards Committee).

Raghunandan, K. and D. V. Rama. 2007. Determinants of audit committee diligence. Accounting Horizons (September): 265-279.

Raghunandan, K., W. J. Read and D. V. Rama. 2001. Audit committee composition, "Gray Directors," and interaction with internal auditing. Accounting Horizons (June): 105-118. 

Raghunandan, K., W. J. Read and J. S. Whisenant. 2003. Initial evidence on the association between nonaudit fees and restated financial statements. Accounting Horizons (September): 223-234. 

Raghunathan, B. 1991. Premature signing-off on audit procedures: An analysis. Accounting Horizons (June): 71-79.

Rama, D. V. and W. J. Read. 2006. Resignations by the big 4 and the market for audit services. Accounting Horizons (June): 97-109.

Rapaccioli, D. and A. Schiff. 1991. Reporting sales of segments under ABP opinion No. 30. Accounting Horizons (December): 53-59.

Ratnatunga, J., S. Jones and K. R. Balachandran. 2011. The valuation and reporting of organizational capability in carbon emissions management. Accounting Horizons (March): 127-147.

Rayburn, F. R. 1987. Discounting of deferred income taxes: An argument for reconsideration. Accounting Horizons (March): 43-49.

Read, W. J. and S. Tomczyk. 1988. An argument for complete financial disclosure by public accounting firms. Accounting Horizons (June): 39-46.

Read, W. J. and S. Tomczyk. 1992. An examination of changes in scope of services performed by CPA firms. Accounting Horizons (September): 42-51.

Read, W. J., D. V. Rama and K. Raghunandan. 2004. Local and regional audit firms and the market for SEC audits. Accounting Horizons (December): 241-254.

Reeve, J. M. and K. G. Stanga. 1987. Balance sheet impact of using LIFO: An empirical study. Accounting Horizons (September): 9-15.

Reeve, J. M. and K. G. Stanga. 1987. The LIFO pooling decision: Some empirical results from accounting practice. Accounting Horizons (June): 25-33.

Reider, B. and G. Saunders. 1988. Management accounting education: A defense of criticisms. Accounting Horizons (December): 58-62.

Reilly, D. 2011. Convergence flaws. Accounting Horizons (December): 873-877.

Reimers, J. L. 1992. Additional evidence on the need for disclosure reform. Accounting Horizons (March): 36-41.

Reither, C. L. 1997. How the FASB approaches a standard-setting issue. Accounting Horizons (December): 91-104.

Reither, C. L. 1998. What are the best and the worst accounting standards? Accounting Horizons (September): 283-292. (Survey).

Reneau, J. H. 1996. Forum on experience in practice: Motorola, Inc. Accounting Horizons (September): 137-140.

Revisine, L. 1991. The selective financial misrepresentation hypothesis. Accounting Horizons (December): 16-27.

Richardson, S. 2003. Earnings quality and short sellers. Accounting Horizons (Supplement): 49-61.

Ricketts, R. C. 1990. Do we really need special tax relief for capital gains? Accounting Horizons (September): 43-49.

Ritchie, P. C., J. E. Rowcroft and b. A. Trenholm. 1988.An analytical basis for the treatment of corporate income tax. Accounting Horizons (December): 29-40.

Roberts, A. A. 2005. The implications of joint cost standards for charity reporting. Accounting Horizons (March): 11-23.

Roberts, M. L., B. A. Billings and T. D. Englebrecht. 1989. Phantom taxes and phantom income: A study in accounting misconceptions applied to regulated utilities. Accounting Horizons (March): 43-53.

Roberts, M. L., W. D. Samson and M. T. Dugan. 1990. The stockholders' equity section: Form without substance? Accounting Horizons (December): 35-46.

Robertson, J. C. 1988. Analysts' reactions to auditors' messages in qualified reports. Accounting Horizons (June): 82-89.

Robertson, J. C. and R. Rouse. 1994. Substantive audit sampling - The challenge of achieving efficiency along with effectiveness. Accounting Horizons (March): 35-44.

Robinson, D. and D. Burton. 2004. Discretion in financial reporting: The voluntary adoptions of fair value accounting for employee stock options. Accounting Horizons (June): 97-108.

Robinson, L. E. 1991. The time has come to report comprehensive income. Accounting Horizons (June): 107-112.

Rogero, L. H. 1998. Characteristics of high quality accounting standards. Accounting Horizons (June): 177-183.

Rogow, R. B. and Z. Rezaee. 1990. Governmental accounting and auditing: Recent developments leading toward professional certification. Accounting Horizons (March): 51-63.

Romanus, R. N., J. J. Maher and D. M Fleming. 2008. Auditor industry specialization, auditor changes, and accounting restatements. Accounting Horizons (December): 389-413.

Rosen, L. S. 1995. Review of "Where were the directors?," Guidelines for improved corporate governance in Canada. Accounting Horizons (December): 149-152.

Rosenfield, P. 1990. The fatal flaw of FASB Statement 96. Accounting Horizons (September): 98-100.

Rothkopf, M. 1987. No more essay questions on the uniform CPA examination. Accounting Horizons (December): 79-85.

Roulstone, D. T. 1999. Effect of SEC Financial Reporting Release No. 48 on derivative and market risk disclosures. Accounting Horizons (December): 343-363.

Rue, J. C. and D. E. Tosh. 1987. Continued unresolved issues of pension accounting. Accounting Horizons (December): 21-27.

Rutteman, P. 1996. Review of Exemptions from standards on grounds of size or public interest designed to fit - A financial reporting standard for smaller entities. Accounting Horizons (September): 186-188.

Ryan, S. G. 1997. A survey of research relating accounting numbers to systematic equity risk, with implications for risk disclosure policy and future research. Accounting Horizons (June): 82-95.

Ryan, S. G., R. H. Herz, T. E. Iannaconi, L. A. Maines, K. G. Palepu, C. M. Schrand, D. J. Skinner and L. Vincent. 2001. AAA Financial Accounting Standards Committee: Evaluation of the FASB's proposed accounting for financial instruments with characteristics of liabilities, equity, or both. Accounting Horizons (December): 387-400.

Ryan, S. G., R. H. Herz, T. E. Iannaconi, L. A. Maines, K. G. Palepu, K. Schipper, C. M. Schrand, D. J. Skinner and L. Vincent. 2001. AAA Financial Accounting Standards Committee: Evaluation of the lease accounting proposed in G4+1 special report. Accounting Horizons (September): 289-298.

Ryan, S. G., R. H. Herz, T. E. Iannaconi, L. A. Maines, K. G. Palepu, K. Schipper, C. M. Schrand, D. J. Skinner and L. Vincent. 2002. AAA Financial Accounting Standards Committee: Recommendations on hedge accounting and accounting for transfers of financial instruments. Accounting Horizons (March): 81-93.

Ryan, S. G., R. H. Herz, T. E. Iannaconni, L. A. Maines, K. Palepu, C. M. Schrand, D. J. Skinner and L. Vincent. 2002. AAA Financial Accounting Standards Committee: Reporting fair value interest and value changes on financial instruments. Accounting Horizons (September): 259-267. 

Sack, R. J., J. R. Boatsman, R. S. Fell, J. L. Krogstad, S. J. Martin and M. S. Niles. 1995. AAA's Security and Exchange Commission Liaison committee: Mountaintop issues: From the perspective of the SEC. Accounting Horizons (March): 79-86.

Salter, S. B., E. P. Swanson, A. Achleitner, E. De Lembre and B. S. Khanna. 1996. Reporting financial information by segment: A comment of the American Accounting Association on the IASC draft statement of principles. Accounting Horizons (March): 118-123.

Saly, P. J., R. Jagannathan and S. J. Huddart. 1999. Valuing the reload features of executive stock options. Accounting Horizons (September): 219-240.

Samuelson, R. A. 1993. Accounting for liabilities to perform services. Accounting Horizons (September): 32-45.

Samuelson, R. A. 1996. The concept of assets in accounting theory. Accounting Horizons (September): 147-157.

Sanborn, R. H. 1987. An evaluation and critique of the changes provided by statement of financial accounting concepts No. 6. Accounting Horizons (September): 41-48.

Saudagaran, S. M. and J. G. Diga. 1997. Financial reporting in emerging capital markets: Characteristics and policy issues. Accounting Horizons (June): 41-64.

Saul, R. S. 1996. What ails the accounting profession? Accounting Horizons (June): 131-137.

Scarbrough, D. P., D. V. Rama and K. Raghunandan. 1998. Audit committee composition and interaction with internal auditing: Canadian evidence. Accounting Horizons (March): 51-62.

Schalow, C. M. 1995. Participation choice: The exposure draft for postretirement benefits other than pensions. Accounting Horizons (March): 27-41.

Scheer, M. S. and E. J. Gac. 1987. New problems for the unwary in estate and gift tax valuations: Penalties under I.R.C. 6660. Accounting Horizons (December): 69-77.

Schilder, A. 1996. Review of Auditing into the twenty-first century. Accounting Horizons (March): 125-129.

Schilder, A. 1996. Research opportunities in auditing in the European Union. Accounting Horizons (December): 98-108.

Schipper, K. 1989. Earnings management. Accounting Horizons (December): 91-102.

Schipper, K. 1990. Information transfers. Accounting Horizons (December): 97-107.

Schipper, K. 1991. Analysts' forecasts. Accounting Horizons (December): 105-121.

Schipper, K. 1994. Academic accounting research and the standard setting process. Accounting Horizons (December): 61-73.

Schipper, K. 2003. Principles-based accounting standards. Accounting Horizons (March): 61-72.

Schipper, K. and L. Vincent. 2003. Earnings quality. Accounting Horizons (Supplement): 97-110.

Schipper, K. and T. L. Yohn. 2007. Standard-setting issues and academic research related to the accounting for financial asset transfers. Accounting Horizons (March): 59-80.

Schipper, K. A., C. M. Schrand, T. Shevlin and T. J. Wilks. 2009. Reconsidering revenue recognition. Accounting Horizons (March): 55-68.

Schisler, D. L. 1995. Equity, aggressiveness, consensus: A comparison of taxpayers and tax preparers. Accounting Horizons (December): 76-87.

Schloemer, P. G. and M. S. Schloemer. 1997. The personality types and preferences of CPA firm professionals: An analysis of changes in the profession. Accounting Horizons (December): 24-39.

Schrader, W. J., R. E. Malcom and J. J. Willingham. 1988. A partitioned events view of financial reporting. Accounting Horizons (December): 10-20.

Schrand, C. M. and J. A. Elliott. 1998. Risk and financial reporting: A summary of the discussion at the 1997 AAA/FASB conference. Accounting Horizons (September): 271-282.

Schroeder, N. and C. Gibson. 1990. Readability of management's discussion and analysis. Accounting Horizons (December): 78-87.

Schroeder, N. and C. Gibson. 1992. Are summary annual reports successful? Accounting Horizons (June): 28-37.

Schuetze, W. 1991. Keep it simple. Accounting Horizons (June): 113-117.

Schuetze, W. P. 1993. The liability crisis in the U.S. and its impact on accounting. Accounting Horizons (June): 88-91.

Schuetze, W. P. 1993. What is an asset? Accounting Horizons (September): 66-70.

Schuetze, W. P. 1994. A mountain or a molehill? Accounting Horizons (March): 69-75. (Comments about auditor independence).

Schwartz, B. N., E. H. Bonfield and P. M. J. Reckers. 1987. User attitudes toward selected professional developments. Accounting Horizons (June): 43-47.

Schwarzbach, H. and R. Vangermeersch. 1991. The current value experiences of the Rouse Company, 1973-1989. Accounting Horizons (June): 45-54. (Accounting for real estate).

Schweikart, J. A., S. J. Gray and S. B. Salter. 1996. An interview with Sir Bryan Carsberg, Secretary-General of the International Accounting Standards Committee. Accounting Horizons (March): 110-117.

Selling, T. I. and C. P. Stickney. 1990. Disaggregating the rate of return on common shareholders' equity: A new approach. Accounting Horizons (December): 9-17.

Shafer, W. E., D. J. Lowe and T. J. Fogarty. 2002. The effects of corporate ownership on public accountants' professionalism and ethics. Accounting Horizons (June): 109-124.

Shank, J. K. and V. Govindarajan. 1988. The perils of cost allocation based on production volumes. Accounting Horizons (December): 71-79.

Shaub, M. K. 1988. Restructuring the code of professional ethics: A review of the Anderson committee report and its implications. Accounting Horizons (December): 89-97.

Shelton, S. W., O. R. Whittington and D. Landsittel. 2001. Auditing firms' fraud risk assessment practices. Accounting Horizons (March): 19-33.

Shevlin, T. 1999. Commentaries based on the 1999 Doctoral Consortium: Research in taxation. Accounting Horizons (December): 427-441.

Siedel, G. J. 1991. Decision tree modeling of auditor liability litigation. Accounting Horizons (June): 80-90.

Seidler, L. J. 1995. Review of Improving business reporting - A customer focus: Meeting the information needs of investors and creditors; and comprehensive report of the special committee on financial reporting. Accounting Horizons (September): 119-124.

Sellers, K. and D. W. Thomas. 1993. Current proposals for corporate income tax integration. Accounting Horizons (September): 83-94.

Sharma, V., V. Naiker, Barry Lee. 2009. Determinants of audit committee meeting frequency: Evidence from a voluntary governance system. Accounting Horizons (September): 245-263.

Silvers, D. A. 2007. The current state of auditing as a profession: A view from worker-owners. Accounting Horizons (December): 437-444.

Simmons, J. K. 1989. AAA Presidential address. Accounting Horizons (December): 84-90.

Simnett, R., M. Nugent and A. L. Huggins. 2009. Developing an international assurance standard on greenhouse gas statements. Accounting Horizons (December): 347-363.

Sjoblom, L. M. 1998. Financial information and quality management - Is there a role for accountants? Accounting Horizons (December): 363-373. (Summary).

Skaife, H. A., M. T. Bradshaw, P. Y. Davis-Friday, E. D. Gordon, P. E. Hopkins, R. Laux, K. K. Nelson, K. Ramesh, S. Rajgopal, R. Uhl and G. Vrana. 2007. AAA Financial Accounting Standards Committee: A response to the FASB exposure draft on accounting for uncertain tax positions: An interpretation of FASB Statement No. 109. Accounting Horizons (March): 103-112.

Skaife, H. A., M. T. Bradshaw, P. Y. Davis-Friday, E. D. Gordon, P. E. Hopkins, R. Laux, K. K. Nelson, S. Rajgopal, K. Ramesh, R. Uhl and G. Vrana. 2007. AAA Financial Accounting Standards Committee: Response to FASB exposure draft, "The fair value option for financial assets and financial liabilities, including an amendment of FASB statement No. 115".  Accounting Horizons (June): 189-200.

Skaife, H. A., M. T. Bradshaw, P. Y. Davis-Friday, E. D. Gordon, P. E. Hopkins, R. Laux, K. K. Nelson, S. Rajgopal, K. Ramesh, R. Uhl and G. Vrana. 2007. AAA Financial Accounting Standards Committee: Response to FASB exposure draft, "Employers' accounting for defined benefit pension and other postretirement plans: An amendment of FASB statement No. 87, 88, 106, and 132(R)".  Accounting Horizons (June): 201-213.

Smith, J. T. 1998. Responding to FASB standard-setting proposals. Accounting Horizons (June): 163-169.

Smith, L. M. 2003. A fresh look at accounting ethics (or Dr. Smith goes to Washington). Accounting Horizons (March): 47-49.

Smith, K. J. 1988. Differential cost analysis techniques in occupational health promotion evaluation. Accounting Horizons (June): 58-66.

Soffer, L. C. 1993. Compliance with non-rule 203 pronouncements before SAS 69: The case of accounting for greenmail payments. Accounting Horizons (December): 18-32.

Soffer, L. C. 2000. SFAS No. 123 disclosures and discounted cash flow valuation. Accounting Horizons (June): 169-189.

Solomons, D. 1995. Criteria for choosing an accounting model. Accounting Horizons (March): 42-51.

Sommer, A. A. Jr. 1989. Where are the Fig Newtons? Accounting Horizons (June): 92-95.

Sommer, A. A. Jr. 1989. The challenge of the mergers. Accounting Horizons (December): 103-106.

Sommer, A. A. Jr. 1990. Hopefully - The end of an era. Accounting Horizons (June): 93-95.

Sommer, A. A. Jr. 1990. Time for another commission. Accounting Horizons (December): 114-116.

Sommer, A. A. Jr. 1991. Auditing audit committees. Accounting Horizons (June): 91-93.

Sommerfeld, R. M. 1987. Statement of president Ray M. Sommerfeld on proposed changes in the uniform CPA examination. Accounting Horizons (December): 87-91.

Spiller, E. A. Jr. 1988. Return on investment: A need for special purpose information. Accounting Horizons (June): 1-9.

Spires, E. E. and D. D. Williams. 1990. Auditor's adoptions of SAS 58 audit reports. Accounting Horizons (September): 76-82.

Sprouse, R. T. 1987. Commentary: Financial Reporting. Accounting Horizons (March): 87-90.

Sprouse, R. T. 1987. Financial reporting. Accounting Horizons (June): 83-86.

Sprouse, R. T. 1987. Financial reporting. Accounting Horizons (September): 104-108.

Sprouse, R. T. 1987. The SEC-FASB partnership. Accounting Horizons (December): 92-95.

Sprouse, R. T. 1988. Financial reporting. Accounting Horizons (March): 120-122.

Sprouse, R. T. 1988. Financial reporting. Accounting Horizons (June): 110-114.

Sprouse, R. T. 1988. Financial reporting. Accounting Horizons (September): 110-116.

Sprouse, R. T. 1988. Financial reporting. Accounting Horizons (December): 121-127.

Sprouse, R. T. 1989. The synergism of accountancy and education. Accounting Horizons (March): 102-110.

Stambaugh, C. T. and F. W. Carpenter. 1992. The roles of accounting and accountants in executive information systems. Accounting Horizons (September): 52-63.

Staubus, G. J. 2010. Maurice Moonitz: The consummate professional. Accounting Horizons (December): 703-712.

Steinbart, P. J. 1989. The auditor's responsibility for the accuracy of graphs in annual reports: Some evidence of the need for additional guidance. Accounting Horizons (September): 60-70.

Stephens, N. M., S. L. Summers, B. Williams and D. A Wood. 2011. Accounting doctoral program rankings based on research productivity of program graduates. Accounting Horizons (March): 149-181.

Stephenson, T. 2007. Do clients share preparers' self-assessment of the extent to which they advocate for their clients? Accounting Horizons (December): 411-422.

Stone, M. and R. W. Ingram. 1988. The effect of statement No. 87 on the financial reports of early adopters. Accounting Horizons (September): 48-61.

Street, D. L. 2002. Large firms envision worldwide convergence of standards. Accounting Horizons (September): 215-218.

Street, D. L., N. B. Nichols and S. J. Gray. 2000. Segment disclosures under SFAS No. 131: Has business segment reporting improved? Accounting Horizons (September): 259-285.

Sun, J., S. F. Cahan and D. Emanuel. 2011. How would the mandatory adoption of IFRS affect the earnings quality of U.S. firms? Evidence from cross-listed firms in the U.S. Accounting Horizons (December): 837-860.

Sunder, S. 1994. Economic incentives as a substitute for detailed accounting requirements: The case of compensation value of stock options. Accounting Horizons (June): 110.

Sunder, S. 2002. Knowing what other know: Common knowledge, accounting, and capital markets. Accounting Horizons (December): 305-318.

Sunder, S. 2008. Econometrics of fair values. Accounting Horizons (March): 111-125.

Sunder, S. 2009. IFRS and the accounting consensus. Accounting Horizons (March): 101-111.

Sutton, M. H. 1997. Auditor independence: The challenge of fact and appearance. Accounting Horizons (March): 86-91.

Sutton, M. H. 1997. Financial reporting in U.S. capital markets: International dimensions. Accounting Horizons (June): 96-102.

Sutton, M. H. 2002. Financial reporting at a crossroads. Accounting Horizons (December): 319-328.

Swanson, E. P. and F. Niswander. 1992. Voluntary current value disclosures in the real estate industry. Accounting Horizons (December): 49-61.

Swanson, E. P. and K. A. Shriver. 1987. The accounting-for-changing-prices experiment: A valid test of usefulness? Accounting Horizons (September): 69-77.

Swanson, E. P., E. Amir, J. C. Langli, H. F. Mittelstaedt and S. B. Salter. 1997. AAA Globalization Initiatives Subcommittee comment on IASC exposure draft E54: "Employee benefits". Accounting Horizons (September): 102-105.

Swieringa, R. 2011. Robert T. Sprouse and fundamental concepts of financial accounting. Accounting Horizons (March): 207-220.

Swieringa, R. J. 1987. The first 100 days in the life of a new board member. Accounting Horizons (June): 1-7.

Tandy, P. R. and N. L. Wilburn. 1992. Constituent participation in standard-setting: The FASB's first 100 statements. Accounting Horizons (June): 47-58.

Tandy, P. R. and N. L. Wilburn. 1996. The academic community's participation in standard setting: Submission of comment letters on SFAS Nos. 1-117. Accounting Horizons (September): 92-111.

Tang, Y. 2000. Bumpy road leading to internationalization: A review of accounting development in China. Accounting Horizons (March): 93-102.

Tanyi, P., K. Raghunandan and A. Barua. 2010. Audit report lags after voluntary and involuntary auditor changes. Accounting Horizons (December): 671-688.

Taylor, B. G. 1988. Time-value-of-money notation - Let's be consistent. Accounting Horizons (March): 123-125.

Taylor, E. Z. and U. S. Murthy. 2009. Knowledge sharing among accounting academics in an electronic network of practice. Accounting Horizons (June): 151-179.

Taylor, M. H. 2003. A proposed framework emphasizing auditor reliability over auditor independence. Accounting Horizons (September): 257-266.

Tepper, R. J. and C. G. White. 2008. "Your intellectual property: Who owns it? Accounting Horizons (March): 49-67.

Thomas, C. W., C. E. Davis and S. L. Seaman. 1998. Quality review, continuing professional education, experience and substandard performance: An empirical study. Accounting Horizons (December): 340-362.

Thomas, D. W. and K. F. Sellers. 1992. Dual classification of hybrid securities for tax purposes. Accounting Horizons (June): 38-46.

Thomas, P. B. and J. L. Hagler. 1988. Push down accounting: A descriptive assessment. Accounting Horizons (September): 26-31. (When a subsidiary company with separate financial statements restates the reported value of its assets based on the parent's purchase price).

Thompson, J. H., J. S. Worthington and L. M. Smith. 1987. An inconsistency in the method of accounting for changes in estimate: Variable stock plans. Accounting Horizons (December): 29-33.

Thornton, D. B. 1988. Theory and metaphor in accounting. Accounting Horizons (December): 1-9.

Thornton, F. A. 1989. Bank core deposit intangibles: A conceptual view. Accounting Horizons (June): 85-91.

Thornton, F. A. 1991. The economic reality of deposit intangibles: A reply. Accounting Horizons (March): 78-79.

Titard, P. L. and K. A. Russell. 1989. Factors affecting CPA examination success. Accounting Horizons (September): 53-59.

Tong, Y. H. and B. Miao. 2011. Are dividends associated with the quality of earnings? Accounting Horizons (March): 183-205.

Trapp, M. W., R. H. Hermanson and D. H. Turner. 1989. Current perceptions of issues related to women employed in public accounting. Accounting Horizons (March): 71-85.

Trenholm, B. and F. Arcelus. 1989. Accounting valuation methods: Structuring an unstructured problem. Accounting Horizons (September): 82-89.

Trott, E. W. 2009. Accounting for debt instruments held as assets. Accounting Horizons (December): 457-469.

Tucker, J. J. III. 1989. An early contribution of Kenneth W. Stringer: Development and dissemination of the audit risk model. Accounting Horizons (June): 28-37.

Turner, L. D., G. R. Aldhizer III and M. D. Shank. 1999. Client perceptions of MAS quality as measured by a marketing-based service model. Accounting Horizons (March): 17-36.

Turner, L. E. and J. H. Godwin. 1999. Auditing, earnings management, and international accounting issues at the Securities and Exchange Commission. Accounting Horizons (September): 281-297.

Turpen, R. A. and P. R. Witmer. 1997. Ethics in the search for accounting employment: Student and recruiter perceptions. Accounting Horizons (June): 65-80. (Includes an appendix describing the analytic hierarchy process).

Tuttle, B. and J. Dillard. 2007. Beyond competition: Institutional isomorphism in U.S. accounting research. Accounting Horizons (December): 387-409. 2009. Erratum. Accounting Horizons (March): 113.

Tyson, T. N. and F. A. Jacobs. 1987. Segment reporting in the banking industry: Does it meet the criteria of the conceptual framework? Accounting Horizons (December): 35-41.

Ugin, J. C. 2009. The effect of system characteristics, stage of adoption and experience on institutional explanations of ERP systems choice. Accounting Horizons (December): 365-389.

Uzumeri, M. V. and R. H. Tabor. 1997. Emerging management metastandards: Opportunities for expanded attest services. Accounting Horizons (March): 54-66.

Vent, G. A., J. F. Cowling and S. Sevalstad. 1995. Cash flow comparability: Accounting for long-term debt under SFAS 95. Accounting Horizons (December): 88-96.

Vera-Muñoz, S. C., J. L. Ho and C. W. Chow. 2006. Enhancing knowledge sharing in public accounting firms. Accounting Horizons (June): 133-155.

Vermeer, T. E., K. Raghunandan and D. A. Forgione. 2006. The composition of nonprofit audit committees. Accounting Horizons (March): 75-90.

Vermeer, T. E., T. K. Patton and A. K. Styles. 2011. Reporting of general infrastructure assets under GASB Statement No. 34. Accounting Horizons (June): 381-407.

Viator, R. E. 1999. An analysis of formal mentoring programs and perceived barriers to obtaining a mentor a large public accounting firms. Accounting Horizons (March): 37-53.

Viator, R. E. and T. A. Scandura. 1991. A study of mentor-protege relationships in large public accounting firms. Accounting Horizons (September): 20-30.

Vicknair, D., K. Hickman and K. C. Carnes. 1993. A note on audit committee independence: Evidence from the NYSE on "grey" area directors. Accounting Horizons (March): 53-57.

Vicknair, D. P. and J. R. Strawser. 1987. Reporting discontinued segments in a cash basis statement of changes in financial position. Accounting Horizons (September): 79-84.

Wahlen, J. M., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jones, K. Palepu, K. R. Petroni, S. G. Ryan and K. Schipper. 1999. AAA Financial Accounting Standards committee responses to FASB: Liability and equity. Accounting Horizons (September): 305-307.

Wahlen, J. M., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jones, K. Palepu, K. R. Petroni, S. G. Ryan and K. Schipper. 1999. AAA Financial Accounting Standards committee responses to FASB: Methods of accounting for business combinations: Recommendations of the G4+1 for achieving convergence. Accounting Horizons (September): 299-303.

Wahlen, J. M., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jones, K. Palepu, K. R. Petroni, S. G. Ryan and K. Schipper. 1999. AAA Financial Accounting Standards committee responses to IASC discussion paper: Shaping IASC for the future. Accounting Horizons (December): 443-452.

Wahlen, J. M., J. R. Boatsman, R. H. Herz, G. J. Jonas, K. G. Palepu, S. G. Ryan, K. Schipper, C. M. Schrand and D. J. Skinner. 2000. AAA Financial Accounting Standards committee response: Response to the FASB preliminary views: Reporting financial instruments and certain related assets and liabilities at fair value.  Accounting Horizons (December): 501-508

Wahlen, J. M., J. R. Boatsman, R. H. Herz, G. J. Jonas, K. G. Palepu, S. G. Ryan, K. Schipper, C. M. Schrand and D. J. Skinner. 2000. AAA Financial Accounting Standards committee responses: Response to the SEC concepts release on international accounting standards. Accounting Horizons (December): 489-499.

Wahlen, J. M., J. R. Boatsman, R. H. Herz, G. J. Jonas, K. G. Palepu, S. G. Ryan, K. Schipper, C. M. Schrand and D. J. Skinner. 2000. AAA Financial Accounting Standards committee response: Response to the special report of the G4-1, "Reporting financial performance: A proposed approach". Accounting Horizons (September): 365-379.

Wallace, R. S. O. 1990. Survival strategies of a global organization: The case of the International Accounting Standards Committee. Accounting Horizons (June): 1-22.

Wallace, R. S. O. and P. A. Collier. 1991. The "cash" in cash flow statements: A multi-country comparison. Accounting Horizons (December): 44-52.

Wallace, W. A. 1988. The irony of responding to regulators' pressures: The case of management letter precautionary representations. Accounting Horizons (March): 88-93.

Wallace, W. A. 1989. A historical view of the SEC's reports to Congress on oversight of the profession's self-regulatory process. Accounting Horizons (December): 24-39.

Wallace, W. A. 1994. The National Transportation Safety Board as a prototype for a more effective quality control inquiry committee. Accounting Horizons (March): 90-104.

Wallman, S. M. H. 1995. The future of accounting and disclosure in an evolving world: The need for dramatic change. Accounting Horizons (September): 81-91.

Wallman, S. M. H. 1996. The future of accounting and financial reporting Part II: The colorized approach. Accounting Horizons (June): 138-148.

Wallman, S. M. H. 1996. The future of accounting, Part III: Reliability and auditor independence. Accounting Horizons (December): 76-97. 

Wallman, S. M. H. 1997. The future of accounting and financial reporting, Part IV: "Access" accounting. Accounting Horizons (June): 103-116. 

Walsh, S. T. and C. G. White. 2000. Congress's goal of increasing electronic filing: An assessment based on the technology-adoption literature. Accounting Horizons (December): 403-425.

Warfield, T. D., J. Gribble, M. H. Lang, C. M. C. Lee, T. J. Linsmeier, S. H. Penman, D. Shores, J. H. Smith and R. G. Stephens. 1996. AAA Financial Accounting Standards Committee response to FASB exposure draft: Proposed statement of financial accounting standards - Accounting for certain liabilities related to closure or removal of long-lived assets.  Accounting Horizons (December): 137-141.

Warfield, T. D., J. Gribble, M. H. Lang, C. M. C. Lee, T. J. Linsmeier, S. H. Penman, D. Shores, J. H. Smith and R. G. Stephens. 1996. AAA Financial Accounting Standards Committee response to FASB exposure drafts: Proposed statement of financial accounting standards - Accounting for transfers and services of financial assets and extinguishment of liabilities. Accounting Horizons (September): 178-181.

Warfield, T. D., J. Gribble, M. H. Lang, C. M. C. Lee, T. J. Linsmeier, S. H. Penman, D. Shores, J. H. Smith and R. G. Stephens. 1996. AAA Financial Accounting Standards Committee response to FASB exposure drafts: Proposed statement of financial accounting standards - Consolidated financial statements: Policy and procedures.  Accounting Horizons (September): 182-185.

Watts, R. L. 2003. Conservatism in accounting Part I: Explanations and implications. Accounting Horizons (September): 207-221.

Watts, R. L. 2003. Conservatism in accounting Part II: Evidence and research opportunities. Accounting Horizons (December): 287-301.

Weber, R. P. and J. E. Wheeler. 1992. Using income tax disclosures to explore significant economic transactions. Accounting Horizons (September): 14-29.

Weil, R. L. 1990. Role of the time value of money in financial reporting. Accounting Horizons (December): 47-67.

Wells, S. C., J. H. Thompson and R. A. Phelps. 1995. Accounting differences: U.S. enterprises and international competition for capital. Accounting Horizons (June): 29-39.

Weygandt, J. J., M. E. Barth, W. A. Collins, G. M. Crooch, T. J. Frecka, E. A. Imhoff, Jr. C. L. McDonald, L. Revsine and D. G. Searfoss. 1993. AAA's Financial Accounting Standards Committee response to FASB discussion memorandums and exposure draft: Recognition and measurement of financial instruments. Accounting Horizons (September): 95-104.

Weygandt, J. J., M. E. Barth, W. A. Collins, G. M. Crooch, T. J. Frecka, E. A. Imhoff, Jr. C. L. McDonald, L. Revisine and D. G. Searfoss. 1994. AAA's Financial Accounting Standards Committee response to FASB discussion memorandums. Response to the FASB discussion memorandum "Present value-based measurement in accounting". Accounting Horizons (March): 114-118.

Weygandt, J. J., M. E. Barth, W. A. Collins, G. M. Crooch, T. J. Frecka, E. A. Imhoff, Jr. C. L. McDonald, L. Revisine and D. G. Searfoss. 1994. AAA's Financial Accounting Standards Committee response to FASB discussion memorandums. Comment letter to the FASB discussion memorandum "New basis of accounting".  Accounting Horizons (March): 119-121.

Weygandt, J. J., M. E. Barth, W. A. Collins, G. M. Crooch, T. J. Frecka, E. A. Imhoff, Jr. C. L. McDonald, L. Revsine and D. G. Searfoss. 1994. AAA's Financial Accounting Standards Committee response to the FASB discussion memorandum "Consolidation policy and procedures". Accounting Horizons (September): 120-125.

Weygandt, J. J., W. A. Collins, G. M. Crooch, L. C. Heath, W. W. Holder, C. L. McDonald, L. Revsine, D. G. Seaarfoss and L. A. Tomassini. 1993. AAA's Financial Accounting Standards Committee response to FASB discussion memorandums and exposure draft: Distinguishing between liability and equity instruments and accounting for instruments with characteristics of both. Accounting Horizons (September): 105-113.

Wheeler, S., K. Pany and E. Chewning. 1993. Inter-firm differences in propensities to modify audit opinions for Pre-SAS No. 58 accounting principles changes. Accounting Horizons (September): 46-54.

White, G. T., J. C. Wyer and E. C. Janson. 1988. Peer review: Proposed regulations and current compliance. Accounting Horizons (June): 27-30.

Williams, P. A., G. D. Moyes and K. Park. 1996. Factors affecting earnings forecast revisions for the buy-side and sell-side analyst. Accounting Horizons (September): 112-121.

Wilkins, M. S. 1997. Technical default, auditors' decisions and future financial distress. Accounting Horizons (December): 40-48.

Wilks, T. J. and M. F. Simbelman. 2004. Using game theory and strategic reasoning concepts to prevent and detect fraud. Accounting Horizons (September): 173-184.

Williams, S. P. 2005. Meet the experts. Accounting Horizons (December): 255-265. (Related to the financial expert reporting requirements of the Sabanes-Oxley Act).

Wilson, A. C. and G. R. Smith. 1997. Proposed accounting for derivatives: Does it address the concerns of current accounting? Accounting Horizons (September): 69-78.

Wilson, A. C. and J. Colbert. 1989. An analysis of simple and rigorous decision models as analytical procedures. Accounting Horizons (December): 79-83.

Winkle, G. M., H. F. Huss and C. Xi-Zhu. 1994. Accounting standards in the People's Republic of China: Responding to economic reforms. Accounting Horizons (September): 48-57.

Wiseman, D. E. 1990. Holding loss/gain as an alternative to EPS dilution. Accounting Horizons (December): 18-34.

Wiseman, D. E. 1992. Reply to "An option-theoretic argument favoring EPS dilution over holding gain/loss". Accounting Horizons (June): 90-93.

Wolk, H. I., D. R. Martin and V. A. Nichols. 1989. Statement of financial accounting standards No. 96: Some theoretical problems. Accounting Horizons (June): 1-5.

Wootton, C. W., S. D. Tonge and C. M. Wolk. 1994. Pre and post big 8 mergers: Comparison of auditor concentration. Accounting Horizons (September): 58-74.

Wright, A. M., C. A. Botosan and R. H. Colson. 2008. Response to the progress report of the SEC Advisory Committee on improvements to financial reporting (Release No. 33-8896; File No. 265-24). Accounting Horizons (December): 471-494.

Wulff, J. K. and S. Koski-Grafer. 1998. Characteristics of high quality accounting standards: Perspective of the corporate preparer. Accounting Horizons (June): 188-191.

Wyatt, A. 1989. Interface between teaching/research and teaching/practice. Accounting Horizons (March): 125-128.

Wyatt, A. 1989. International accounting standards: A new perspective. Accounting Horizons (September): 105-108.

Wyatt, A. 1990. Accounting standards: Conceptual or political? Accounting Horizons (September): 83-88.

Wyatt, A. 1990. OPEB costs: The FASB establishes accountancy. Accounting Horizons (March): 111-116.

Wyatt, A. R. 1989. Accounting standards and the professional auditor. Accounting Horizons (June): 96-102.

Wyatt, A. R. 1991. AAA presidential address. Accounting Horizons (December): 99-104.

Wyatt, A. R. 1991. Accounting standard setting at a crossroads. Accounting Horizons (September): 110-114.

Wyatt, A. R. 1991. The SEC says: Mark to market. Accounting Horizons (March): 80-84.

Wyatt, A. R. 1997. The accounting profession - Major issues; Progress and concerns. Accounting Horizons (June): 127-131.

Wyatt, A. R. 2004. Accounting professionalism - They just don't get it! Accounting Horizons (March): 45-53.

Wygal, D. E. and D. E. Stout. 1987. Investment income reporting in the property and casualty insurance industry: A critical assessment. Accounting Horizons (December): 51-62.

Xiang, B. 1998. Institutional factors influencing China's accounting reforms and standards. Accounting Horizons (June): 105-119.

Xiao, J. Z., Y. Zhang and Z. Xie. 2000. The making of independent auditing standards in China. Accounting Horizons (March): 69-89.

Young, D. W. 1988. Cost accounting and cost comparisons: Methodological issues and their policy and management implications. Accounting Horizons (March): 67-76.

Young, S. M. 1999. Field research methods in management accounting. Accounting Horizons (March): 76-84.

Zarzeski, M. T. 1996. Spontaneous harmonization effects of culture and market forces on accounting disclosure practices. Accounting Horizons (March): 18-37.

Zeff, S. A. 1987. Does the CPA belong to a profession? Accounting Horizons (June): 65-68.

Zeff, S. A. 1995. A perspective on the U.S. public/private sector approach to the regulation of financial reporting. Accounting Horizons (March): 52-70.

Zeff, S. A. 1996. A study of academic research journals in accounting. Accounting Horizons (September): 158-177.

Zeff, S. A. 1997. Review of the reviews section. Accounting Horizons (December): 105-106.

Zeff, S. A. 2002. "Political" lobbying on proposed standards: A challenge to the IASB. Accounting Horizons (March): 43-54.

Zeff, S. A. 2003. How the U.S. accounting profession got where it is today: Part I. Accounting Horizons (September): 189-205.

Zeff, S. A. 2003. How the U.S. accounting profession got where it is today: Part II. Accounting Horizons (December): 267-286.

Zucca, L. J. and D. P. Kirch. 1996. A gap in GAAP: Accounting for midrange stock distributions. Accounting Horizons (June): 100-112.

Zucca, L. J. and D. R. Campbell. 1992. A closer look at discretionary writedowns of impaired assets. Accounting Horizons (September): 30-41.