Accounting Horizons

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  Año 2015, Vol. 29, Número 2

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    The accounting faculty shortage: : Causes and contemporary solutions

    Douglas M. Boyle, Brian W. Carpenter, Dana R. Hermanson

    • Resumen

    págs. 245-264

    
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    Financial engineering and the arms race between accounting standard setters and preparers

    Ronald A. Dye, Jonathan C. Glover, Shyam Sunder

    • Resumen

    págs. 265-295

    
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    Engagement partner identification: : A theoretical analysis

    Joseph V. Carcello, Rudy Santore

    • Resumen

    págs. 297-311

    
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    The impact of order effects on nonprofessional investors' belief revision when presented a long series of disclosures in an experimental market setting

    Ronald J. Daigle, Robert Pinsker, Terence J. Pitre

    • Resumen

    págs. 313-326

    
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    The relative and incremental valuation effects of embedded value disclosure by life insurers: : Evidence from cross-listed firms in the U.S.

    Samir M. El-Gazzar, Rudolph A. Jacob, Scott P. McGregor

    • Resumen

    págs. 327-339

    
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    Accounting errors in nonprofit organizations

    Jeffrey J. Burks

    • Resumen

    págs. 341-361

    
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    The FASB's dissenting opinions

    Michael E. Bradbury, Julie A. Harrison

    • Resumen

    págs. 363-375

    
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    Commentaries on big data's importance for accounting and auditing

    Paul A. Griffin, Arnold M. Wright

    págs. 377-379

    
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    Big data in accounting: : An overview

    Miklos A. Vasarhelyi, Alexander Kogan, Brad Tuttle

    • Resumen

    págs. 381-396

    
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    How big data will change accounting

    J. Donald WarrenJr., Kevin C. Moffitt, Paul Barnes

    • Resumen

    págs. 397-407

    
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    Consequences of big data and formalization on accounting and auditing standards

    John Peter Krahel, William R. Titera

    • Resumen

    págs. 409-422

    
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    Big data analytics in financial statement audits

    Min Cao, Roman Chychyla, Trevor Stewart

    • Resumen

    págs. 423-429

    
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    Big data as complementary audit evidence

    Kyunghye Yoon, Lucas Hoogduin, Li Zhang

    • Resumen

    págs. 431-438

    
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    Drivers of the use and facilitators and obstacles of the evolution of big data by the audit profession

    Michael G. Alles

    • Resumen

    págs. 439-449

    
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    Behavioral implications of big data's impact on audit judgment and decision making and future research directions

    Helen Brown-Liburd, Mohd Hussein-Issa Jrab, Daniele Lombardi

    • Resumen

    págs. 451-468

    
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    Toward Effective Big Data Analysis in Continuous Auditing

    Juan Zhang, Xiongsheng Yang, Deniz Appelbaum

    • Resumen

    págs. 469-476