Accounting Horizons is one of three association-wide journals published by the American  Accounting Association AAA. This journal seeks to bridge academic and professional audiences with articles that focus on accounting, broadly defined, and that provide insights pertinent to the accounting profession. The contents of Accounting Horizons, therefore, should interest researchers, educators, practitioners, regulators, and students of accounting.

Accounting Horizons is one of three association-wide journals published by the American Accounting Association (AAA). This journal aims to connect academic and professional audiences by publishing articles that broadly cover the field of accounting and provide insights relevant to the accounting profession. As such, the contents of Accounting Horizons are designed to interest researchers, educators, practitioners, regulators, and students of accounting.

《Accounting Horizons》是由美国会计协会（AAA）出版的三本协会期刊之一。该期刊旨在连接学术界与专业界，发表的文章广泛涉及会计领域，并提供与会计职业相关的见解。因此，《Accounting Horizons》的内容将吸引会计研究者、教育工作者、从业者、监管者以及会计学生的关注。

Accounting Horizons

SYNOPSIS Auditors frequently interact with clients to perform inquiries and must maintain an appropriate level of professional skepticism during these interactions. Inquiries can be performed using various communication mediums. Although prior research has shown that partners prefer traditional face-to-face (FTF) interactions, many younger auditors prefer computer-mediated communication (CMC) (Bennett and Hatfield 2018). The present study examines the effect of four levels of communication media (email, chat, video, and FTF) on auditor skeptical behavior. Results suggest that auditors are more skeptical when interacting with the client by email than by chat, video, and FTF. These findings inform practitioners of what types of auditor-client interactions may negatively impact auditor skeptical behavior. Data Availability: Please contact the author.

Erin M. Hawkins

The Influence of Communication Medium on Professional Skepticism in Auditor-Client Interactions

沟通媒介对审计师-客户互动中职业怀疑的影响

SYNOPSIS This brief essay advances the thesis that double-entry accounting is due to markets. It is the natural method of recording market transactions, which are exchanges and therefore have two sides to record: what is given up and what is received in exchange. There had been comparatively little market activity in the manorial system that prevailed in Europe during most of the Middle Ages. When peasants and serfs living on the manors had delivered money, grain, or services to their landlords, nothing had been given up coincidentally in exchange, so double-entry accounting would not have been appropriate. Consistent with the present thesis, the double-entry method did not emerge until the thirteenth century, in northern Italy, after goods and financial markets had expanded substantially and a merchant class had arisen. Double-entry accounting therefore has survived for centuries because active markets have survived for centuries. JEL Classifications: B15; D23; D83; M40; M41.

Ray Ball

Markets and the Spontaneous Emergence of Double-Entry Accounting: A Short Essay

市场与复式记账法的自发出现：一篇短文

SYNOPSIS Prior research finds that companies’ evaluation of corporate governance is often piecemeal and symbolic, leaving companies vulnerable to systematic risks associated with governance failures. In this paper, we use interview data from 29 chief audit executives (CAEs) from publicly traded companies in the U.S. to propose guiding principles for how companies can formally evaluate their overall internal corporate governance systems. Our guiding principles can be adapted for a variety of governance-related objectives and leverage existing frameworks. We conclude by offering suggestions for future research. JEL Classifications: G34; M42.

Lauren M. Cunningham

Christie Hayne

Terry L. Neal

Sarah E. Stein

Evaluating Corporate Governance: Guiding Principles and Calls for Future Research

评估公司治理：指导原则与未来研究呼吁

SYNOPSIS Women accountants continue to face numerous gendered barriers that challenge their ability to thrive. This study operationalizes a theoretical model grounded in conservation of resources theory to investigate the mechanisms through which women accountants’ psychological resources (wellbeing) are enhanced through informal organizational practices (role autonomy, psychological safety, supervisory support, organizational culture) and their relationship with organizational outcomes (engagement, burnout). Our survey findings highlight the crucial roles of supervisory support and psychological safety in boosting wellbeing. An organizational culture that fosters interpersonal trust also contributes positively. We emphasize the importance of wellbeing in reducing burnout and increasing engagement for women accountants. Our study identifies higher risk dimensions for women’s wellbeing, such as working in Big 4, having children, or being over 35. This research enhances our understanding of how psychological resources influence organizational outcomes, and stresses the significance of informal practices in supporting women accountants to thrive in a gendered profession. JEL Classifications: M41; L20; I31; I10.

Alessandro Ghio

Carly Moulang

Women Accountants and Wellbeing

女会计师与幸福感

SYNOPSIS Auditors are required to evaluate the reliability of financial numbers and potentially provide attestation of environmental, social, and governance (ESG) claims disclosed in financial statements. Double-materiality refers to assessing materiality from two aspects: first, the extent necessary for an understanding of the company’s financial position, and second, the ESG impact of the company’s activities on a broad range of stakeholders. For an audit, these are interconnected, meaning that despite their inherently nonfinancial nature, ESG factors are closely associated with financial outcomes and potential business risks. This research provides an understanding of such a double materiality audit by recognizing the role of external auditors regarding the interaction between a financial audit and ESG attestation and suggests an audit analysis roadmap that incorporates both quantitative and big ESG data. Specifically, it proposes extended audit procedures for data collection, verification, and analysis and highlights the ongoing challenges and opportunities. JEL Classifications: G18; G30; G32; G38; M14; M41; M42; M48.

短名	Account. Horiz.
Journal Impact	2.27
国际分区	BUSINESS, FINANCE(Q2)
期刊索引	SCI Q3中科院 4 区

ISSN	0888-7993, 1558-7975
h-index	91
国内分区	管理学(4区)管理学商业财政与金融(4区)

涉及主题	经济业务会计管理财务政治学法学计算机科学审计哲学数学物理精算学认识论
出版信息	出版商: American Accounting Association，出版周期: ，期刊类型: journal，开源期刊: 否
基本数据	创刊年份: 1996，原创研究文献占比: 97.22%，自引率:4.50%， Gold OA占比: 0.00%

Accounting Horizons

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The Influence of Communication Medium on Professional Skepticism in Auditor-Client Interactions

Markets and the Spontaneous Emergence of Double-Entry Accounting: A Short Essay

Evaluating Corporate Governance: Guiding Principles and Calls for Future Research

Women Accountants and Wellbeing

The Double Materiality Audit: Attestation of ESG Disclosures in Financial Statements

The Influence of Communication Medium on Professional Skepticism in Auditor-Client Interactions

Markets and the Spontaneous Emergence of Double-Entry Accounting: A Short Essay

Evaluating Corporate Governance: Guiding Principles and Calls for Future Research

The Double Materiality Audit: Attestation of ESG Disclosures in Financial Statements

Women Accountants and Wellbeing