Accounting Horizons

Accounting Horizons

ISSNs: 0888-7993

Additional searchable ISSN (electronic): 1558-7975

American Accounting Association, United States

Scopus rating (2023): CiteScore 3.8 SJR 1.178 SNIP 1.677

Journal

Journal Metrics

Research Output

  1. 2024
  2. Published

    Informativeness of Internal Control Weakness Disclosure on Acquirers' M&A Decisions

    Chan, K. H., Mo, P. L. L. & York, S. M., Jun 2024, In: Accounting Horizons. 38, 2, p. 83–100

    Research output: Journal Publications and ReviewsRGC 21 - Publication in refereed journalpeer-review

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  3. 2023
  4. 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. 71-92

    Research output: Journal Publications and ReviewsRGC 21 - Publication in refereed journalpeer-review

    Scopus citations: 3
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  5. 2021
  6. 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. 187-215

    Research output: Journal Publications and ReviewsRGC 21 - Publication in refereed journalpeer-review

    Scopus citations: 12
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  7. 2017
  8. 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. 133-153

    Research output: Journal Publications and ReviewsRGC 21 - Publication in refereed journalpeer-review

    Scopus citations: 9
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  9. 2015
  10. An evaluation of Chinese firms’ profitability: 2005-2013

    Liu, J., Ohlson, J. A. & Zhang, W., 1 Dec 2015, In: Accounting Horizons. 29, 4, p. 799-828

    Research output: Journal Publications and ReviewsRGC 21 - Publication in refereed journalpeer-review

    Scopus citations: 7
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  11. 2012
  12. 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. 125-133

    Research output: Journal Publications and ReviewsRGC 21 - Publication in refereed journalpeer-review

    Scopus citations: 14
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  13. 2011
  14. 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, Jeffrey Wilks, T., Dec 2011, In: Accounting Horizons. 25, 4, p. 861-871

    Research output: Journal Publications and ReviewsRGC 21 - Publication in refereed journalpeer-review

    Scopus citations: 22
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  15. Accounting 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. 577-592

    Research output: Journal Publications and ReviewsRGC 21 - Publication in refereed journalpeer-review

    Scopus citations: 14
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  16. 2010
  17. 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, Stober, T., Sunder, S. & Watts, R. L., Dec 2010, In: Accounting Horizons. 24, 4, p. 689-702

    Research output: Journal Publications and ReviewsRGC 21 - Publication in refereed journalpeer-review

    Scopus citations: 7
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  18. The 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. 165-188

    Research output: Journal Publications and ReviewsRGC 21 - Publication in refereed journalpeer-review

    Scopus citations: 43
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  19. A 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, Stober, T., Sunder, S. & Watts, R. L., Mar 2010, In: Accounting Horizons. 24, 1, p. 129-137

    Research output: Journal Publications and ReviewsRGC 21 - Publication in refereed journalpeer-review

    Scopus citations: 3
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  20. A 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, Stober, T., Sunder, S. & Watts, R. L., Mar 2010, In: Accounting Horizons. 24, 1, p. 139-147

    Research output: Journal Publications and ReviewsRGC 21 - Publication in refereed journalpeer-review

    Scopus citations: 25
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  21. Comments 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, Petroni, K., Tsujiyama, E. & Watts, R. L., Mar 2010, In: Accounting Horizons. 24, 1, p. 109-115

    Research output: Journal Publications and ReviewsComment/debate

    Scopus citations: 1
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  22. 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, Penman, S., Sunder, S. & Watts, R. L., Mar 2010, In: Accounting Horizons. 24, 1, p. 149-158

    Research output: Journal Publications and ReviewsComment/debate

    Scopus citations: 5
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  23. A 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, Previts, G., Stober, T., Sunder, S. & Watts, R. L., 2010, In: Accounting Horizons. 24, 3, p. 471-485

    Research output: Journal Publications and ReviewsRGC 21 - Publication in refereed journalpeer-review

    Scopus citations: 20
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