Accounting Horizons

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  Año 2014, Vol. 28, Número 1

  • Funding sources and excess CEO compensation in not-for-profit organizations

    Jennifer J. Gaver, S. Mary Im

    • Resumen

    págs. 1-16

    

  • An empirical analysis of the effects of accounting expertise in audit committees on Non-GAAP earnings exclusions

    Ananth Seetharaman, Xu (Frank) Wang, Sanjian (Bill) Zhang

    • Resumen

    págs. 17-37

    

  • Are capitalized software development costs informative about audit risk?

    Gopal V. Krishnan, Changjiang (John) Wang

    • Resumen

    págs. 39-57

    

  • The global financial crisis: : U.S. bankruptcies and going-concern audit opinions

    Marshall A. Geiger, K. Raghunandan, William Riccardi

    • Resumen

    págs. 59-75

    

  • The disclosure of Non-GAAP earnings following regulation G: : an analysis of transitory gains

    Michael Baumker, Philip Biggs, Sarah E. McVay, Jeremy Pierce

    • Resumen

    págs. 77-92

    

  • Empirical evidence on repeat restatements

    Rebecca Files, Nathan Y. Sharp, Anne M. Thompson

    • Resumen

    págs. 93-123

    

  • College and university president pay and future performance

    Linda M. Parsons, Austin L. Reitenga

    • Resumen

    págs. 125-142

    

  • Preparers' perceptions of the costs and benefits of IFRS: : evidence from Australia's implementation experience

    Richard D. Morris, Sidney J. Gray, Joanne Pickering, Sally Aisbitt

    • Resumen

    págs. 143-173

    

  • Financial reporting policy committee of the american accounting association's financial accounting and reporting section: : accounting standard setting for private companies

    Mark Bradshaw, Daniel Bens, Carol Ann Frost, Elizabeth Gordon, Sarah McVay

    • Resumen

    págs. 175-192