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Volume 27, Issue 2

1 June 2013

ISSN 0888-7993

eISSN 1558-7975

In this Issue

ADDITIONAL JOURNAL CONTENT
Articles
COMMENTARIES
MEMORIAL
Editorial Policy and Style Information

ADDITIONAL JOURNAL CONTENT

Additional Journal Content

Articles

Relevance of GASB No. 34 to Financial Reporting by Municipal Governments

Annette K. Pridgen; W. Mark Wilder

Female Auditors and Accruals Quality

Kim Ittonen; Emilia Vähämaa; Sami Vähämaa

Accounting Faculty Experiences with Practice-Oriented Fellowships

Susan D. Krische; Roger D. Martin; T. Jeffrey Wilks

Supplementary data

An Experimental Examination of Factors That Influence Auditor Assessments of a Deficiency in Internal Control over Financial Reporting

Audrey A. Gramling; Edward F. O'Donnell; Scott D. Vandervelde

Potential Adoption of IFRS by the United States: A Critical View

Devrimi Kaya; Julian A. Pillhofer

Capital Structure, Earnings Management, and Sarbanes-Oxley: Evidence from Canadian and U.S. Firms

Kelly E. Carter

The Benefits of Conservative Accounting to Shareholders: Evidence from the Financial Crisis

Bill Francis; Iftekhar Hasan; Qiang Wu

Restatement Disclosures and Management Earnings Forecasts

Michael Ettredge; Ying Huang; Weining Zhang

COMMENTARIES

Sarbanes-Oxley and Public Reporting on Internal Control: Hasty Reaction or Delayed Action?

Parveen P. Gupta; Thomas R. Weirich; Lynn E. Turner

A Framework for Research on Corporate Accountability Reporting

Karthik Ramanna

MEMORIAL

Charles T. Horngren: Mentor, Role Model, Colleague, and Friend

William H. Beaver; Mark A. Wolfson

Editorial Policy and Style Information

Editorial Policy and Style Information

Cover Image

Cover Image

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Can the FASB Regain Its Mojo?

Jack T. Ciesielski

Accounting Horizons Revised Editorial Policy: A Renewed Focus on Practice Problems of Real Consequence

D. Scott Showalter, T. Jeffrey Wilks

Editorial Policy

Is Audit Committee Power Associated with Audit Completeness and Earnings Announcement Timing?

Michelle A. Draeger, Jacob Z. Haislip, Mikhail Sterin

Information for Authors
Publication Ethics: Authorship Policy
Publication Ethics: Plagiarism Policy
Publication Ethics: Data Integrity Policy

Publication Ethics: Citing Corrected Articles Policy
Publication Ethics: Minimizing Overlapping Decision Rights Policy
Prior Publication Policy

eISSN 1558-7975
ISSN 0888-7993

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