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American Accounting Association

Accounting Horizons

Forthcoming Papers

March 2013 | June 2013

March 2013

ARTICLES

Amortized Cost for Operating Lease Assets
Ana C. Marques and Ross Jennings

Market Reactions to Departures of Audit Committee Directors
Meghna Singhvi, Dasaratha Rama, and Abhijit Barua

The Spend-Save Decision: An Analysis of How Charities Respond to Revenue Changes
Andrea Roberts

Was Dodd-Frank justified in exempting small firms from Section 404b compliance?
Anthony Holder, Khondkar E. Karim, and Ashok Robin

Revenue Recognition, Earnings Management, and Earnings Informativeness in the Semiconductor Industry
Stephanie J. Rasmussen

Audit Partner Perceptions of Post-Audit Review Mechanisms: An Examination of Internal Quality Review and PCAOB Inspections
Richard W. Houston and Chad M. Stefaniak

COMMENTARIES

Bumps in the Road to IFRS Adoption: Is a U-turn Possible?
Thomas I. Selling

Testing Analytical Models Using Archival or Experimental Methods
Shane S. Dikolli, John H. Evans III, Jeffrey Hales, Michal Matejka, Donald V. Moser, and Michael G. Williamson

Challenges and Opportunities in Cross-country Accounting Research
Elizabeth A. Gordon, Adam J. Greiner, Mark Kohbeck, Stephen W. Lin, and Hollis Skaife

June 2013

ARTICLES

Relevanceof GASB NO. 34 to Financial Reportingby Municipal Governments [6/21/12]
Annette K.Pridgenand Mark Wilder

Female Auditors and Accruals Quality [7/2/12]
Kim Ittonen, Emilia Peni, and Sami Vähämaa

Accounting Faculty Experiences with Practice-Oriented Fellowships [7/27/12]
Susan Krische, Roger D. Martin, and T. Jeffrey Wilks

An Experimental Examination of Factors that Influence Auditor Assessments of a Deficiency in Internal Control over Financial Reporting [7/30/12]
Audrey A. Gramling, Ed O’Donnell, and Scott D. Vandervelde

Potential Adoption of IFRS by the United States: A Critical View [8/30/12]
Devrimi Kaya and Julian A. Pillhofer

Capital Structure, Earnings Management, and Sarbanes-Oxley: Evidence from Canadian and U.S. Firms [9/5/2012]
Kelly E. Carter

The Benefits of Conservative Accounting to Shareholders: Evidence from the Financial Crisis [9/6/2012]
Bill Francis, IftekharHasan,and Qiang Wu

Restatement Disclosures and Management Earnings Forecasts [12/3/12]
Michael Ettredge, Ying Huang, and Weining Zhang

COMMENTARIES

Sarbanes-Oxley and Public Reporting on Internal Control: Hasty Reaction or Delayed Action [7/27/12]
Parveen P. Gupta, Lynn E. Turner, and Thomas R. Weirich

A Framework for Research OnCorporate Accountability Reporting [10/4/12]
Karthik Ramanna

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