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Global accounting convergence and the potential adoption of IFRS by the US (part I) : conceptual underpinnings and economic analysis
Hail, Luzi; Leuz, Christian; Wysocki, Peter - In: Accounting horizons : a quarterly publication of the … 24 (2010) 3, pp. 355-394
Persistent link: https://www.econbiz.de/10008698028
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Global accounting convergence and the potential adoption of IFRS by the US (Part II) : political factors and future scenarios for US accounting standards
Hail, Luzi; Leuz, Christian; Wysocki, Peter - In: Accounting horizons : a quarterly publication of the … 24 (2010) 4, pp. 567-588
Persistent link: https://www.econbiz.de/10008839883
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Accounting for revenues : a framework for standard setting
Ohlson, James A.; Penman, Stephen H.; Biondi, Yuri; … - In: Accounting horizons : a quarterly publication of the … 25 (2011) 3, pp. 577-592
Persistent link: https://www.econbiz.de/10009380972
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IFRS and the accounting consensus
Sunder, Shyam - In: Accounting horizons : a quarterly publication of the … 23 (2009) 1, pp. 101-111
Persistent link: https://www.econbiz.de/10009523103
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Decision-useful asset measurement from a business valuation perspective
Botosan, Christine A.; Huffman, Adrienna A. - In: Accounting horizons : a quarterly publication of the … 29 (2015) 4, pp. 757-776
Persistent link: https://www.econbiz.de/10011428906
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An experimental examination of factors that influence auditor assessments of a deficiency in internal control over financial reporting
Gramling, Audrey A.; O'Donnell, Edward F.; Vandervelde, … - In: Accounting horizons : a quarterly publication of the … 27 (2013) 2, pp. 249-269
Persistent link: https://www.econbiz.de/10009766920
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Challenges and opportunities in cross-country accounting research
Gordon, Elizabeth A.; Greiner, Adam; Kohlbeck, Mark J.; … - In: Accounting horizons : a quarterly publication of the … 27 (2013) 1, pp. 141-154
Persistent link: https://www.econbiz.de/10009734346
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A two-step representation of accounting measurement
Gao, Pingyang - In: Accounting horizons : a quarterly publication of the … 27 (2013) 4, pp. 861-866
Persistent link: https://www.econbiz.de/10010244051
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Integrating information technology into accounting research and practice
Geerts, Guido L.; Graham, Lynford E.; Mauldin, Elaine G.; … - In: Accounting horizons : a quarterly publication of the … 27 (2013) 4, pp. 815-840
Persistent link: https://www.econbiz.de/10010244056
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The role of account subjectivity and risk of material misstatement on auditors' internal audit reliance judgments
Bhattacharjee, Sudip; Maletta, Mario J.; Moreno, Kimberly K. - In: Accounting horizons : a quarterly publication of the … 30 (2016) 2, pp. 225-238
Persistent link: https://www.econbiz.de/10011508330