Accounting Horizons
Accounting Horizons
ISSNs: 0888-7993
Additional searchable ISSN (Electronic): 1558-7975
American Accounting Association, United States
Scopus rating (2022): CiteScore 3.5 SJR 0.997 SNIP 1.413
Journal
Research Output
- 2023
- Published
Exogenous Loss of Analyst Coverage and Choice of Audit Quality
Fung, S. Y. K., Wang, Z., Zhang, L. & Zhu, X., Mar 2023, In: Accounting Horizons. 37, 1, p. 71-92Research output: Journal Publications and Reviews (RGC: 21, 22, 62) › 21_Publication in refereed journal › peer-review
Scopus citations: 1 - 2021
- Published
Do Individual Auditors Have Their Own Styles? Evidence from Clients’ Financial Statement Comparability in China
Shi, H., Wen, W., Zhou, G. & Zhu, X., Sept 2021, In: Accounting Horizons. 35, 3, p. 187-215Research output: Journal Publications and Reviews (RGC: 21, 22, 62) › 21_Publication in refereed journal › peer-review
Scopus citations: 7 - 2017
- Published
The effects of using bank auditors on audit quality and the agency cost of bank loans
Chan, K. H., Jiang, E. J. & Mo, P. L. L., Dec 2017, In: Accounting Horizons. 31, 4, p. 133-153Research output: Journal Publications and Reviews (RGC: 21, 22, 62) › 21_Publication in refereed journal › peer-review
Scopus citations: 6 - 2015
An evaluation of Chinese firms’ profitability: 2005-2013
Liu, J., Ohlson, J. A. & Zhang, W., 1 Dec 2015, In: Accounting Horizons. 29, 4, p. 799-828Research output: Journal Publications and Reviews (RGC: 21, 22, 62) › 21_Publication in refereed journal › peer-review
Scopus citations: 7- 2012
Some conceptual tensions in financial reporting
Biondi, Y., Glover, J., Jamal, K., Ohlson, J. A., Penman, S. H., Sunder, S. & Tsujiyama, E., Mar 2012, In: Accounting Horizons. 26, 1, p. 125-133Research output: Journal Publications and Reviews (RGC: 21, 22, 62) › 21_Publication in refereed journal › peer-review
Scopus citations: 11- 2011
A perspective on the joint IASB/FASB exposure draft on accounting for leases
Biondi, Y., Bloomfield, R. J., Glover, J. C., Jamal, K., Ohlson, J. A., Penman, S. H., Tsujiyama, E., & 1 others , Dec 2011, In: Accounting Horizons. 25, 4, p. 861-871Research output: Journal Publications and Reviews (RGC: 21, 22, 62) › 21_Publication in refereed journal › peer-review
Scopus citations: 17Accounting for revenues: A framework for standard setting
Ohlson, J. A., Penman, S. H., Biondi, Y., Bloomfield, R. J., Glover, J. C., Jamal, K. & Tsujiyama, E., Sept 2011, In: Accounting Horizons. 25, 3, p. 577-592Research output: Journal Publications and Reviews (RGC: 21, 22, 62) › 21_Publication in refereed journal › peer-review
Scopus citations: 11- 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
Colson, R. H., Bloomfield, R., Christensen, T. E., Jamal, K., Moehrle, S., Ohlson, J., Penman, S., & 3 others , Dec 2010, In: Accounting Horizons. 24, 4, p. 689-702Research output: Journal Publications and Reviews (RGC: 21, 22, 62) › 21_Publication in refereed journal › peer-review
Scopus citations: 3The Roles that Forecast Surprise and Forecast Error Play in Determining Management Forecast Precision
Choi, J. H., Myers, L. A., Zang, Y. & Ziebart, D. A., Jun 2010, In: Accounting Horizons. 24, 2, p. 165-188Research output: Journal Publications and Reviews (RGC: 21, 22, 62) › 21_Publication in refereed journal › peer-review
Scopus citations: 23A perspective on the canadian accounting standards board exposure draft on generally accepted accounting principles for private enterprises
Jamal, K., Bloomfield, R., Christensen, T. E., Colson, R. H., Moehrle, S., Ohlson, J., Penman, S., & 3 others , Mar 2010, In: Accounting Horizons. 24, 1, p. 129-137Research output: Journal Publications and Reviews (RGC: 21, 22, 62) › 21_Publication in refereed journal › peer-review
Scopus citations: 2A 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
Jamal, K., Bloomfield, R., Christensen, T. E., Colson, R. H., Moehrle, S., Ohlson, J., Penman, S., & 3 others , Mar 2010, In: Accounting Horizons. 24, 1, p. 139-147Research output: Journal Publications and Reviews (RGC: 21, 22, 62) › 21_Publication in refereed journal › peer-review
Scopus citations: 9Comments on the proposed SEC's 2010-2015 draft strategic plan
Bloomfield, R., Christensen, T. E., Glover, J., Haka, S., Jamal, K., Ohlson, J. A., Penman, S., & 3 others , Mar 2010, In: Accounting Horizons. 24, 1, p. 109-115Research output: Journal Publications and Reviews (RGC: 21, 22, 62) › Comment/debate
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
Moehrle, S., Stober, T., Jamal, K., Bloomfield, R., Christensen, T. E., Colson, R. H., Ohlson, J., & 3 others , Mar 2010, In: Accounting Horizons. 24, 1, p. 149-158Research output: Journal Publications and Reviews (RGC: 21, 22, 62) › Comment/debate
Scopus citations: 3A framework for financial reporting standards: Issues and a suggested model
Ohlson, J. A., Penman, S., Bloomfield, R., Christensen, T. E., Colson, R., Jamal, K., Moehrle, S., & 4 others , 2010, In: Accounting Horizons. 24, 3, p. 471-485Research output: Journal Publications and Reviews (RGC: 21, 22, 62) › 21_Publication in refereed journal › peer-review
Scopus citations: 16