Accounting Horizons

Accounting Horizons

会计视野

  • 3区 中科院分区
  • Q2 JCR分区

高引用文章

文章名称 引用次数
A Review of the Archival Literature on Audit Partners 20
The Informational Value of Key Audit Matters in the Auditor's Report: Evidence from an Eye-Tracking Study 14
The Value to Management of Using the Internal Audit Function as a Management Training Ground 8
Robotic Process Automation in Public Accounting 7
Managerial Ability, Financial Distress, and Audit Fees 6
Auditor Perceptions of Audit Workloads, Audit Quality, and Job Satisfaction 5
TDABC: Lessons from an Application in Healthcare 4
IT Does Matter: The Folly of Ignoring IT Material Weaknesses 4
Tournament Incentives and Stock Price Crash Risk 4
Auditor Response to Negative Media Coverage of Client Environmental, Social, and Governance Practices 4
Applying Deep Learning to Audit Procedures: An Illustrative Framework 4
Reverse the Curse of the Top-5 4
The Effect of the SEC's XBRL Mandate on Audit Report Lags 4
The Impact of Top Management Team Characteristics on the Choice of Earnings Management Strategies: Evidence from China 4
Multidimensional Audit Data Selection (MADS): A Framework for Using Data Analytics in the Audit Data Selection Process 3
The Effects of Restatements for Misreporting on Auditor Scrutiny of Peer Firms 3
Information Technology Capability, Management Forecast Accuracy, and Analyst Forecast Revisions 3
Do Firms Manage Their Credit Ratings? Evidence from Rating-Based Contracts 3
Impact of Extensions in XBRL Disclosure on Analysts' Forecast Behavior 2
Shades of Gray: Internal Control Reporting by Chinese US-Listed Firms 2
An Analysis of Auditors' Going-Concern Reporting Accuracy in Private Firms 2
Factors Related to Internal Auditors' Organizational-Professional Conflict 2
The Association of Program Ratios and Consolidation Choices: Evidence from Nonprofit Hospitals 2
The Kinney Three Paragraphs (and More) for Accounting Ph.D. Students 2
Auditor Independence in the United States: Cornerstone of the Profession or Thorn in Our Side? 2
Do Auditors Respond to Media Coverage? Evidence from China 2
The Alumni Effect and Professional Skepticism: An Experimental Investigation 2
A Study of Perceived Ethicality of Low Corporate Effective Tax Rates 2
The New Statistics'' and Nullifying the Null: Twelve Actions for Improving Quantitative Accounting Research Quality and Integrity 1
Why Do Analysts Issue Sales Forecasts? Evidence from Mandatory IFRS Adoption 1
Analysts' Information Acquisition and Stock Price Synchronicity: A Regulatory Perspective from China 1
Does the Market Value Auditors' Industry Specializations? Evidence from the Contagion Effects of Restatements 1
Does Tenure Matter: Role of the Corporate Secretary in Chinese-Listed Firms 1
Does the Mandatory Adoption of IFRS Improve the Association between Accruals and Cash Flows? Evidence from Accounting Estimates 1
Differential Interpretations and Earnings Quality 1
Macroeconomic Uncertainty and Audit Pricing 1
Impediments to Relevant Research: The Journal Review and Publication Process 1
Building Connections between Accounting Research and Practice 1
Promoting Research Relevance 1
Process Mining of Event Logs: A Case Study Evaluating Internal Control Effectiveness 1
A Machine Learning-Based Peer Selection Method with Financial Ratios 1
Colleagues for Life? Post-Employment Citizenship among Big 4 Alumni 1
Changes in Internal Control Disclosure and Analyst Forecasts Around Mandatory Disclosure Required by the China SOX 1
Motivating Compliance: Firm Response to Mandatory Disclosure Policies 1
Using Fair Value Earnings to Assess Firm Value 1
Real Earnings Management by Benchmark-Beating Firms: Implications for Future Profitability 1
Disaggregated Capital Expenditures 1
Earnings-Announcement Narrative and Investor Judgment 1
Workplace Mindfulness in Accounting Practice: Issues, Opportunities, and Challenges 0
Expected Benefit Payments and Asset Allocation in Defined Benefit Plans Post-SFAS 132(R) 0