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Accounting Horizons

IF2.2
论文数55
被引数3151
期刊论文 55
发表时间
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A Review of Empirical Research on Multinational Tax-Motivated Income Shifting跨国税收动机所得转移的实证研究综述
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IF2.2
delete2026-05-01
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PREAI
deleteDeng, Zero; Rane, Scott G.
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Impact of Shared Auditors on IPO Audit Quality and Underpricing: Evidence from Group Affiliates and Signing Partners共享审计师对IPO审计质量与抑价的影响：来自集团关联方与签字合伙人的证据
deleteAccounting Horizons
IF2.2
delete2026-05-01
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PREAI
deleteGuo, Yingwen; Lai, Phyllis; Mo, Lan; Zhang, Weiyin
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Private Equity and Public Accounting: New Development or Variation on a Theme?私募股权与公共会计：新发展还是主题变奏？
deleteAccounting Horizons
IF2.2
delete2026-05-01
delete2
PREAI
deleteKeyser, John D.; Smith, Jason L.
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Local Financial Capability and Firm Investment Efficiency地方财政能力与企业投资效率
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IF2.2
delete2026-05-01
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PREAI
deleteHenry, Erin; Rawson, Caleb
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Auditors' Perceptions Regarding Cybersecurity and Cybersecurity-Related Materiality审计师对网络安全及相关重要性问题的看法
deleteAccounting Horizons
IF2.2
delete2026-05-01
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PREAI
deleteFrank, Michele; Grenier, Jonathan; Navarro, Patricia; Zhang, Yibo (James)
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Getting Physical: The Foundations of Climate Evidence in Accounting物理性：气候证据在会计学中的基础
deleteAccounting Horizons
IF2.2
delete2026-05-01
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PREAI
deleteFiedler, Tanya; Pitman, Andy J.; Perkins-Kirpatrick, Sarah
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Applications of Generative Artificial Intelligence in Tax Practices: Evidence from Tax Professionals生成式人工智能在税务实践中的应用：来自税务专业人士的证据
deleteAccounting Horizons
IF2.2
delete2026-05-01
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PREAI
deleteAku, Hunter; Parker, Chanyuan (Abigail) Zhang; Stone, Clarence W.
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Automated Decision-Making Systems: How the Accounting Profession Can Contribute Toward Ethical and Responsible Practices自动化决策系统：会计专业如何为道德和负责任实践做出贡献
deleteAccounting Horizons
IF2.2
delete2026-05-01
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PREAI
deletePerdana, Arif; Lee, W. Eric; Quadrianto, Novi
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A Call to Arms for Audit Academics: Lead as Meta-Profession or Be Left Behind审计学学者的呼吁：引领元专业，否则将被淘汰
deleteAccounting Horizons
IF2.2
delete2026-05-01
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PREAI
deleteMaksymov, Eldar
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The Role of Equalized Parental Leave in Enhancing Audit Quality均等化父母育儿假在提高审计质量中的作用
deleteAccounting Horizons
IF2.2
delete2026-04-01
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PREAI
deleteBallestero, Ryan C.
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Predictive Ability of Earnings from Business-Type Activities: Evidence from State Governments经营性活动收益的预测能力：来自州政府的证据
deleteAccounting Horizons
IF2.2
delete2026-04-01
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PREAI
deleteKim, Won Jung
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Contributing to the Standard-Setting Process为标准制定过程做出贡献
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IF2.2
delete2026-04-01
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PREAI
deleteBotosan, Christine A.; McDonough, Ryan P.; Waymire, Tammy R.; Yip, Michael A.
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Recognizing Noncompete Agreements as Intangible Assets: A Proposal for Capitalizing a Proxy for Human Capital将竞业限制协议视为无形资产：对人力资本代理进行资本化的建议
deleteAccounting Horizons
IF2.2
delete2026-04-01
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PREAI
deleteFahad, Nafiz; Mehnaz, Laura; Scott, Tom
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Reimagining Public Company Auditing Regulation: A Framework for Auditing Oversight重新构想上市公司审计监管：审计监督框架
deleteAccounting Horizons
IF2.2
delete2026-04-01
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PREAI
deleteBarr-Pulliam, Dereck; Boland, Colleen M.; Hermanson, Dana R.; Keyser, John D.; Pyzoha, Jonathan S.
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Good Intentions, Flawed Execution, Perfect Storm? Early Observations of CPA Evolution好意图，有缺陷的执行，完美风暴？CPA演化的早期观察
deleteAccounting Horizons
IF2.2
delete2026-04-01
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PREAI
deleteBuchheit, Steve; Filosa, Jessica R.; Parsons, Linda M.; Pollard, Troy
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Making Sense of the IFRS 17 Transition Effects理解IFRS 17过渡效应
deleteAccounting Horizons
IF2.2
delete2026-04-01
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PREAI
deleteLamaj, Merjona; Novotny-Farkas, Zolt; Obernauer, Lukas
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Do Investors Respond Differently to Non-GAAP Earnings After Material GAAP Restatements?投资者在重大公认会计准则重述后是否对非公认会计准则盈利做出不同反应？
deleteAccounting Horizons
IF2.2
delete2026-04-01
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PREAI
deleteSofilkanitsch, Christian
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Understanding Private Equity's Expanding Footprint in Public Accounting Firms: A Descriptive Account and Research Agenda理解私募股权在公共会计公司中不断扩大的影响力：描述性报告与研究议程
deleteAccounting Horizons
IF2.2
delete2026-04-01
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PREAI
deleteCsere, Paige; Jenkins, J. Gregory; Mathis, Mollie; Negangard, Eric M.
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A Survey of Financial Experimental Research through a Regulatory Lens从监管视角对金融实验研究的综述
deleteAccounting Horizons
IF2.2
delete2026-04-01
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PREAI
deleteGale, Brian T.; Grant, Stephanie M.
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The Accounting Pipeline Shortage: Are We Making Progress? Evidence on Workload, Job Satisfaction, and Compensation会计人才储备短缺：我们是否取得了进展？工作负荷、工作满意度和薪酬的证据
deleteAccounting Horizons
IF2.2
delete2026-03-01
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PREAI
deleteDunn, Ryan T.; Mcgowan, Josh; Stamenov, Ventsislav
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