Accounting Horizons

View more issues: March 2003, June 2003, September 2003

Articles in December 2003 issue of Accounting Horizons

• The Effects of internal audit structure on perceived financial statement fraud prevention.
  by Kevin L. James
• Conservatism in accounting Part II: evidence and research opportunities.
  by Ross L. Watts
• Likely effects of stock exchange governance proposals and Sarbanes-Oxley on corporate boards and financial reporting.
  by April Klein
• CEO and CFO certifications of financial information.
  by Marshall A. Geiger
• How the U.S. accounting profession got where it is today: Part II.
  by Stephen A. Zeff
• The impact and valuation of off-balance-sheet activities concealed by equity method accounting.
  by Mark P. Bauman