Accounting Horizons

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  Año 2016, Vol. 30, Número 2

  • A wrench in the COGS: : An analysis of the differences between cost of goods sold as reported in compustat and in the financial statements

    Eric D. Bostwick, Sherwood Lane Lambert, Joseph G. Donelan

    • Resumen

    págs. 177-193

    

  • The volatility of other comprehensive income and audit fees

    Hua-Wei Huang, Steve Lin, K. Raghunandan

    • Resumen

    págs. 195-210

    

  • Applying variance analysis to understand California hospitals' expense recovery status by patient groups

    Ge Bai

    • Resumen

    págs. 211-223

    

  • The role of account subjectivity and risk of material misstatement on auditors' internal audit reliance judgments

    Ge Bai

    • Resumen

    págs. 225-238

    

  • The economics of accounting for property leases

    Jilnaught Wong, Norman Wong, Debra C. Jeter

    • Resumen

    págs. 239-254

    

  • Does recent academic research support changes to audit reporting standards?

    Jean Bedard, Paul Coram, Reza Espahbodi, Theodore J. Mock

    • Resumen

    págs. 255-275

    

  • Financial statement comparability and debt contracting: : Evidence from the syndicated loan market

    Xiaohua Fang, Yutao Li, Baohua Xin, Wenjun Zhang

    • Resumen

    págs. 277-303