Green Journals

CEO Neuroticism and Corporate Credit Risk

Tsung-Kang Chen, Yijie Tseng, Yun Hao

2026-10-1 Pages 1-24

DOI: 10.2308/horizons-2025-026

No Critical Audit Matters—No Problem?

Brooke D. Beyer, Binod Guragai, Eric T. Rapley

2026-10-1 Pages 1-19

DOI: 10.2308/horizons-2025-136

Implementing IFRS 9: Evidence from Financial Institution Preparers on Expected Credit Loss Reporting

Zaneta A. Azuma-Kotei, Penny Chaidali, Omiros Georgiou et al.

2026-10-1 Pages 1-20

DOI: 10.2308/horizons-2025-091

Yuji Ijiri (1935–2017): Measurement, Accountability, and Accounting as a Social Institution

Pierre Jinghong Liang, Martin E. Persson, Shyam Sunder

2026-10-1 Pages 1-13

DOI: 10.2308/horizons-2026-137

Nonfinancial Rating Agencies, Stakeholder Pressure, and Social Externalities

Albert Tsang, Yi Xiang, Yujie Wang et al.

2026-10-1 Pages 1-25

DOI: 10.2308/horizons-2023-059

Does Implementation Guidance Enhance Comparability and Value Relevance? Evidence from R&D Capitalization in Korea

Seunghee Yang, Young Jun Kim, Woo-Jong Lee et al.

2026-10-1 Pages 1-23

DOI: 10.2308/horizons-2025-170

How Security Culture Influences Employee Security Behaviors

Saman Bina, Laurie L. Burney, Cynthia K. Riemenschneider

2026-10-1 Pages 1-15

DOI: 10.2308/horizons-2025-003

Personnel Controls and Learning in Hybrid Work: The Co-Construction of Control

Michelle Carr, Amalie Ringgaard, Stefan Jooss

2026-10-1 Pages 1-20

DOI: 10.2308/horizons-2024-193

Disrupted Socialization: Resource Gaps among Early-Career Auditors

Danielle D. Booker, Erin M. Hawkins, Scott D. Vandervelde et al.

2026-9-1 Pages 1-19

DOI: 10.2308/horizons-2025-112

Auditing Algorithms: What New York’s Bias Audit Mandate Reveals about the Future of Artificial Intelligence Assurance

Stephen Kwaku Asare

2026-9-1 Pages 1-15

DOI: 10.2308/horizons-2025-260

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