- Accounting Horizons
- Accounting Horizons, a journal of the American Accounting Association, is a publication providing news and analysis of accounting.
Most Recent Articles from Accounting Horizons 
Conservatism in accounting Part II: evidence and research opportunities.
SYNOPSIS: This paper is Part II in a two-part series on conservatism in accounting. Part I examined alternative explanations for conservatism in...
12/1/03 by Ross L. Watts · More from publicationThe Effects of internal audit structure on perceived financial statement fraud prevention.
SYNOPSIS: This study examines whether internal audit reporting structure and internal audit sourcing arrangement affect financial statement users'...
12/1/03 by Kevin L. James · More from publicationCEO and CFO certifications of financial information.
INTRODUCTION New certification requirements arrived at the corporate suite in the summer of 2002 in the form of a one-time SEC Order and the...
12/1/03 by Marshall A. Geiger · More from publicationLikely effects of stock exchange governance proposals and Sarbanes-Oxley on corporate boards and financial reporting.
SYNOPSIS: One of the primary aims of the Sarbanes-Oxley Act of 2002, the New York Stock Exchange, and the NASDAQ corporate governance proposals is to...
12/1/03 by April Klein · More from publicationHow the U.S. accounting profession got where it is today: Part II.
A Gradual Degeneration of Professional Values By 1980, a deterioration in professional values appears to have set in. At the Institute's annual...
12/1/03 by Stephen A. Zeff · More from publicationThe impact and valuation of off-balance-sheet activities concealed by equity method accounting.
SYNOPSIS: This paper reports the results of a study of the financial reporting effects of off-balance-sheet activities concealed by the equity method...
12/1/03 by Mark P. Bauman · More from publication
