Journal of Accounting and Public Policy

1982 - 2009

Edited by L. A. Gordon

from Elsevier
Series data maintained by Heidi Boesdal ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Are fully independent audit committees really necessary? pp. 265-280: Scott N. Bronson, Joseph V. Carcello, Carl W. Hollingsworth and Terry L. Neal
Family control, board independence and earnings management: Evidence based on Hong Kong firms pp. 281-300: Bikki Jaggi, Sidney Leung and Ferdinand Gul
Enterprise risk management and firm performance: A contingency perspective pp. 301-327: Lawrence A. Gordon, Martin P. Loeb and Tseng, Chih-Yang
Does information uncertainty affect investors' responses to analysts' forecast revisions? An investigation of accounting restatements pp. 328-348: Ran R. Barniv and Jian Cao
Usefulness of comprehensive income reporting in Canada pp. 349-365: Kiridaran Kanagaretnam, Robert Mathieu and Mohamed Shehata

Geographic earnings disclosure and trading volume pp. 167-188: Hope, Ole-Kristian, Wayne B. Thomas and Glyn Winterbotham
The impact of accounting information quality on the mispricing of accruals: The case of FRS3 in the UK pp. 189-206: Chan, Ann L-C, Edward Lee and Stephen Lin
Does auditor designation by the regulatory authority improve audit quality? Evidence from Korea pp. 207-230: Kim, Jeong-Bon and Cheong H. Yi
Investor perceptions of an auditor's adverse internal control opinion pp. 231-250: Thomas J. Lopez, Scott D. Vandervelde and Wu, Yi-Jing
A note on value relevance of mark-to-market values of energy contracts under EITF Issue No. 98-10 pp. 251-261: Li Li Eng, Shahrokh Saudagaran and Sora Yoon

Mandatory audit firm rotation: Fresh look versus poor knowledge pp. 71-91: Tong Lu and K. Sivaramakrishnan
Earnings quality effect of state antitakeover statutes pp. 92-117: Yijiang Zhao and Kung H. Chen
The timeliness and consequences of disseminating public information by regulators pp. 118-132: Michael Firth, Oliver Meng Rui and Xi Wu
Quantum information and accounting information: Exploring conceptual applications of topology pp. 133-147: Joel S. Demski, Stephen A. FitzGerald, Yuji Ijiri, Yumi Ijiri and Haijin Lin
Observations on measuring the differences between domestic accounting standards and IAS pp. 148-153: Christopher W. Nobes
Observations on measuring the differences between domestic accounting standards and IAS: A reply pp. 154-161: Yuan Ding, Thomas Jeanjean and Herv Stolowy

Shareholder litigation, management forecasts, and productive decisions during the initial public offerings pp. 1-15: Yinghua Li
The value relevance of R&D across profit and loss firms pp. 16-32: Laurel Franzen and Suresh Radhakrishnan
Does audit quality matter more for firms with high investment opportunities? pp. 33-50: Lai, Kam-Wah
Response to FAF exposure draft, "Proposed changes to oversight, structure, and operations of the FAF, FASB, and GASB" pp. 51-57: Robert H. Colson, George J. Benston, Douglas C. Carmichael, Theodore E. Christensen, Karim Jamal, Stephen Moehrle, Shivaram Rajgopal, Thomas Stober, Shyam Sunder and Ross Leslie Watts
The role of audit evidence in a strategic audit pp. 58-67: Yasuhiro Ohta

Information friction and investor home bias: A perspective on the effect of global IFRS adoption on the extent of equity home bias pp. 433-443: Messod D. Beneish and Teri Lombardi Yohn
The role of a crisis in reshaping the role of accounting pp. 444-454: Alnoor Bhimani
On the global acceptance of IAS/IFRS accounting standards: The logic and implications of the principles-based system pp. 455-461: Salvador Carmona and Marco Trombetta
The rise and rise of IFRS: An examination of IFRS diffusion pp. 462-473: Wai Fong Chua and Stephen L. Taylor
Implementation of IFRS in a regulated market pp. 474-479: Yuan Ding and Xijia Su
Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption pp. 480-494: Thomas Jeanjean and Hervé Stolowy
Harmonisation or discord? The critical role of the IASB conceptual framework review pp. 495-502: Geoffrey Whittington

Culture and auditor choice: A test of the secrecy hypothesis pp. 357-373: Hope, Ole-Kristian, Tony Kang, Wayne Thomas and Yong Keun Yoo
Accounting fundamentals and CEO bonus compensation pp. 374-393: Scott B. Jackson, Thomas J. Lopez and Austin L. Reitenga
Market for former Andersen clients: Evidence from government and non-profit sectors pp. 394-408: Thomas E. Vermeer
Should earnings thresholds be used as delisting criteria in stock market? pp. 409-419: Guohua Jiang and Hansheng Wang
Unusual operating cash flows and stock returns pp. 420-429: Mei Luo

The determinants of analyst-firm pairings pp. 277-294: Lihong Liang, Edward J. Riedl and Ramgopal Venkataraman
Reg-FD and the competitiveness of all-star analysts pp. 295-316: Mark Bagnoli, Susan G. Watts and Yong Zhang
An empirical evaluation of analysts' herding behavior following Regulation Fair Disclosure pp. 317-338: Yaw M. Mensah and Rong Yang
Accounting measures and international pricing models: Justifying accounting homogeneity pp. 339-354: Gómez-Biscarri, Javier and Germán López-Espinosa

Voluntary disclosure and its impact on share prices: Evidence from the UK biotechnology sector pp. 195-216: Elisabeth Dedman, Lin, Stephen W.-J, Arun J. Prakash and Chang, Chun-Hao
Was audit quality of Laventhol and Horwath poor? pp. 217-237: Lai, Kam-Wah and Ferdinand A. Gul
The deregulatory effects of the Telecommunications Act of 1996 on the broadcasting industry: Expectations vs. reality pp. 238-261: Ke Zhong, Yong Cao and Yixi Ning
Government assisted earnings management in China pp. 262-274: Xiao Chen, Lee, Chi-Wen Jevons and Jing Li

The shortcomings of fair-value accounting described in SFAS 157 pp. 101-114: George J. Benston
Does auditor tenure influence the reporting of conservative earnings? pp. 115-132: David S Jenkins and Uma Velury
Executive pensions, disclosure quality, and rent extraction pp. 133-166: Paul Kalyta and Michel Magnan
Eco-efficiency and firm value pp. 167-176: Charlene Sinkin, Charlotte J. Wright and Royce D. Burnett
Auditor rotation and the appearance of independence: Evidence from non-professional investors pp. 177-192: Steven E. Kaplan and Elaine G. Mauldin

The effect of auditors' internal control opinions on loan decisions pp. 1-18: Arnold Schneider and Bryan K. Church
Delays in reporting price-sensitive information: The case of going concern pp. 19-37: David B. Citron, Richard J. Taffler and Uang, Jinn-Yang
Capped hospital budgets, risk-influencing activities and financial consequences pp. 38-61: C. Ernst and A. Szczesny
The impact of corporate governance on Internet financial reporting pp. 62-87: Andrea S. Kelton and Yang, Ya-wen
The effects of standardized tax rates, average tax rates, and the distribution of income on tax progressivity pp. 88-96: Govind S. Iyer, Andrew Schmidt and Ananth Seetharaman