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Accounting Horizons

American Accounting Association

AJG 3ABDC A
Abstract coverage—see Methodology
Recent paperssorted by most recent
PaperYearCitations
The Development of a Generative Artificial Intelligence (AI) Governance Framework
Scott A. Emett et al.
20261 citations
Corporate Human Capital Disclosures: Evidence from the First Two Years of the SEC’s Disclosure Mandate
Elizabeth Anne Demers et al.
20260 citations
Management Forecasts and Investment Efficiency: Evidence from a Natural Experiment
Zhongwen Fan et al.
20260 citations
Making Sense of the IFRS 17 Transition Effects
Merjona Lamaj et al.
20260 citations
Contributing to the Standard-Setting Process
Christine A. Botosan et al.
20260 citations
Silent or Salient? Ability Heterogeneity in Tournaments
Hao He
20260 citations
Directors’ Perceptions of Multiple Concurrent Board Service
Dana R. Hermanson et al.
20260 citations
A Profession at a Crossroads—Insights from a Historical Lens
Alan Sangster
20260 citations
Using Blockchain and Smart Contracts to Combat Greenwashing in Environmental Disclosures
Yu Gu et al.
20260 citations
Tenure Consequences of Submit-to-Accept Delays in Accounting
Ronen Gal-Or et al.
20260 citations
Challenges in the Accounting Profession’s Human Resource Ecosystem
W. Robert Knechel
20260 citations
The Joint Effect of Pay Range Disclosure Width and Gender on Job Applications
Darren Bernard et al.
20260 citations
Predictive Ability of Earnings from Business-Type Activities: Evidence from State Governments
Won Jung Kim
20260 citations
Recognizing Noncompete Agreements as Intangible Assets: A Proposal for Capitalizing a Proxy for Human Capital
Nafiz Fahad et al.
20260 citations
“Onto-Balance Sheet” Accounting under Principle-Based Consolidation Standards: Evidence from State-Owned Enterprises in China
Shanshan Zhang et al.
20260 citations
Do Investors Respond Differently to Non-GAAP Earnings After Material GAAP Restatements?
Christian Sofilkanitsch
20260 citations
Discussion of “Improving Inventory Management Quality with Reinforcement Learning: AI versus Human Decision-Making”
Jacob K. Thomas
20260 citations
The Accounting Pipeline Shortage: Are We Making Progress? Evidence on Workload, Job Satisfaction, and Compensation
Ryan T. Dunn et al.
20260 citations
An Examination of Office-Level and Client-Level Non-Audit Services and Audit Quality
Erik Beardsley et al.
20260 citations
Good Intentions, Flawed Execution, Perfect Storm? Early Observations of CPA Evolution
Steve Buchheit et al.
20260 citations

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