Accounting Horizons

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  Año 2015, Vol. 29, Número 1

  • The economic consequences of disclosure quality under SFAS No. 131

    Tsung-Kang Chen, Yi-Ping Liao

    • Resumen

    págs. 1-22

    

  • Unfunded public pension liabilities and local citizen oversight

    Kevin T. Rich, Jean X. Zhang

    • Resumen

    págs. 23-39

    

  • The quality of internal control over financial reporting in family firms

    Indranil Bardhan, Shu Lin, Shu-Ling Wu

    • Resumen

    págs. 41-60

    

  • Behind the numbers: : Insights into large audit firm sampling policies

    Brant E. Christensen, Randal J. Elder, Steven M. Glover

    • Resumen

    págs. 61-81

    

  • Conditional conservatism and audit fees

    Hye Seung Lee, Xu Li, Heibatollah Sami

    • Resumen

    págs. 83-113

    

  • The effects of using the internal audit function as a management training ground or as a consulting services provider in enhancing the recruitment of internal auditors

    F. Greg Burton, Matthew W. Starliper, Scott L. Summers, David A. Wood

    • Resumen

    págs. 115-140

    

  • Goodwill impairment charges and analyst forecast properties

    Lucy Huajing Chen, Jayanthi Krishnan, Heibatollah Sami

    • Resumen

    págs. 141-169

    

  • Healthcare Reform Proposal and the Behavior of Pharmaceutical Companies: The Role of Political Costs

    Maggie Hao, Emeka T. Nwaeze

    • Resumen

    págs. 171-198