Accounting Horizons
American Accounting Association · United States
Aims & Scope✦ Inferred from recent articles
Accounting Horizons publishes research on accounting practices, auditing, and financial reporting. Articles explore the impact of technology, such as artificial intelligence, on accounting and auditing. The journal also examines regulatory changes, standard-setting processes, and the evolving role of accounting professionals. Topics include audit quality, tax planning, financial statement analysis, and the capitalization of intangible assets.
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