Accounting Horizons

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  Año 2013, Vol. 27, Número 4

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    Editorial policy and style information

    Paul A. Griffin, Arnold M. Wright

    • Resumen

    págs. 1-5

    
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    Accounting Horizons

    • Resumen

    págs. 1-10

    
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    Auditor industry expertise and cost of equity

    Jagan Krishnan, Chan Li, Qian Wang

    • Resumen

    págs. 667-691

    
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    The effect of noisy fair value measures on bank capital adequacy ratios

    Adrian Valencia, Thomas J. Smith, James Ang

    • Resumen

    págs. 693-710

    
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    Characteristics of accounting standards and sec review comments

    Jeff P. Boone, Cheryl L. Linthicum, April Poe

    • Resumen

    págs. 711-736

    
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    Non-timely 10-k filings and audit fees

    Changjiang Wang, K. Raghunandan, Ruth Ann McEwen

    • Resumen

    págs. 735-755

    
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    The changing landscape of banking and the challenges it poses for accounting and financial reporting.

    Wayne R. Landsman, Kenneth V. Peasnell

    • Resumen

    págs. 757-773

    
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    PCAOB audit regulation a decade after SOX: : where it stands and what the future holds

    Zoe-Vonna Palmrose

    • Resumen

    págs. 775-798

    
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    Reflections on a decade of SOX 404(b) audit production and alternatives

    William R. Kinney, Jr., Roger D. Martin, Marcy L. Shepardson

    • Resumen

    págs. 799-813

    
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    Integrating information technology into accounting research and practice

    Guido L. Geerts, Lynford E. Graham, Elaine G. Mauldin, William E. McCarthy, Vernon J. Richardson

    • Resumen

    págs. 815-840

    
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    Devil's advocate: : the most incorrect beliefs of accounting experts

    Sudipta Basu

    • Resumen

    págs. 841-846

    
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    Accounting informs investors and earnings management is rife: : two questionable beliefs

    Ray Ball

    • Resumen

    págs. 847-853

    
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    How can we do better?

    Philip R. Brown

    • Resumen

    págs. 855-859

    
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    A two-step representation of accounting measurement

    Pingyang Gao

    • Resumen

    págs. 861-866

    
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    The pursuit of high quality accounting standards

    Paul E. Madsen

    • Resumen

    págs. 867-876

    
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    Devil's advocate: : the importance of metaphors.

    Joni J. Young

    • Resumen

    págs. 877-886

    
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    Myth: : external financial reporting quality has a first-order effect on firm value

    Jerold L. Zimmerman

    • Resumen

    págs. 887-894

    
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    Anthony G. Hopwood: : academic iconoclast and entrepreneur 1944-2010.

    Jacob G. Birnberg, Michael Bromwich, John Roberts

    • Resumen

    págs. 895-907