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Journal of Accounting and Public Policy
Volume 1 - 30
Edited by L. A. Gordon
from Elsevier
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Volume 30, issue 4 , 2011
Regulation FD, accounting restatements and transient institutional investors' trading behavior pp. 298-326 Xu Li , Suresh Radhakrishnan , Haeyoung Shin and Jin Zhang Reputation concerns and herd behavior of audit committees - A corporate governance problem pp. 327-347 Barbara Schöndube-Pirchegger and Jens Robert Schöndube Voluntary disclosure and the cost of equity capital: Evidence from management earnings forecasts pp. 348-366 Joung W. Kim and Yaqi Shi Industry specialist auditors, outsider directors, and financial analysts pp. 367-382 Jerry Sun and Guoping Liu Strategic revelation of differences in segment earnings growth pp. 383-392 Qian Wang , Michael Ettredge , Ying Huang and Lili Sun Volume 30, issue 3 , 2011
The accounting art of war: Bounded rationality, earnings management and insider trading pp. 203-216 Ramy Elitzur Professionalising British central government bureaucracy c. 1850: The accounting dimension pp. 217-235 John Richard Edwards The effect of SFAS 142 on the ability of goodwill to predict future cash flows pp. 236-255 Cheol Lee The association between non-financial performance measures in executive compensation contracts and earnings management pp. 256-274 Salma Ibrahim and Cynthia Lloyd Sarbanes-Oxley Act and the quality of earnings and accruals: Market-based evidence pp. 275-294 Rachana Kalelkar and Emeka T. Nwaeze Volume 30, issue 2 , 2011
Do earnings reported under IFRS tell us more about future earnings and cash flows? pp. 103-121 T.J. Atwood , Michael S. Drake , James N. Myers and Linda Ann Myers Does it really pay to be green? Determinants and consequences of proactive environmental strategies pp. 122-144 Peter M. Clarkson , Yue Li , Gordon D. Richardson and Florin P. Vasvari Accounting choice and future performance: The case of R&D accounting in France pp. 145-165 Anne Cazavan-Jeny , Thomas Jeanjean and Peter Joos Value relevance of discretionary accruals in the Asian financial crisis of 1997-1998 pp. 166-187 Jong-Hag Choi , Jeong-Bon Kim and Jay Junghun Lee The role of corporate governance in meeting or beating analysts' forecast pp. 188-198 Davit Adut , Augustine Duru and Wendy Liu Galpin Volume 30, issue 1 , 2011
The informativeness of analyst forecast revisions and the valuation of R&D-intensive firms pp. 1-21 Yuan Huang and Guochang Zhang The aftermath of public attention on accounting improprieties: Effects on securities class action settlements pp. 22-49 Laura E. Simmons The effect of board of director composition on corporate tax aggressiveness pp. 50-70 Roman Lanis and Grant Richardson Public mandates, market monitoring, and nonprofit financial disclosures pp. 71-88 Thad D. Calabrese Controlling shareholders' tunneling and executive compensation: Evidence from China pp. 89-100 Kun Wang and Xing Xiao Volume 29, issue 6 , 2010
Accounting and non-accounting determinants of default: An analysis of privately-held firms pp. 517-532 Alnoor Bhimani , Mohamed Azzim Gulamhussen and Samuel Da-Rocha Lopes The relation between corporate governance and CEOs' equity grants pp. 533-558 Lawrence D. Brown and Yen-Jung Lee The mediated effect of SAS No. 99 and Sarbanes-Oxley officer certification on jurors' evaluation of auditor liability pp. 559-577 Lisa M. Victoravich Incentive effects of bonus depreciation pp. 578-603 David S. Hulse and Jane R. Livingstone Two conflicting definitions of relevance in the FASB Conceptual Framework pp. 604-611 Myojung Cho , Oliver Kim and Steve C. Lim Volume 29, issue 5 , 2010
The effect of Regulation Fair Disclosure on expectations management: International evidence pp. 403-423 Thomas G. Canace , Marcus L. Caylor , Peter M. Johnson and Thomas J. Lopez How do firms react to the prohibition of long-lived asset impairment reversals? Evidence from China pp. 424-438 Ran Zhang , Zhengfei Lu and Kangtao Ye Exploring Sarbanes-Oxley's effect on attitudes, perceptions of norms, and intentions to commit financial statement fraud from a general deterrence perspective pp. 439-458 Joseph C. Ugrin and Marcus D. Odom The effect of alternative goals on earnings management studies: An earnings benchmark examination pp. 459-480 James C. Hansen Internal control reporting differences among public and governmental auditors: The case of city and county Circular A-133 audits pp. 481-502 Dennis M. López and Gary F. Peters Audit committee characteristics and investment in internal auditing pp. 503-513 Abhijit Barua , Dasaratha V Rama and Vineeta Sharma Volume 29, issue 4 , 2010
Conditional accounting conservatism and future negative surprises: An empirical investigation pp. 311-329 Bong Hwan Kim and Mikhail Pevzner Do the Big 4 and the Second-tier firms provide audits of similar quality? pp. 330-352 Jeff P. Boone , Inder K. Khurana and K.K. Raman Belief perseverance among accounting practitioners regarding the effect of non-audit services on auditor independence pp. 353-373 Philip Beaulieu and Alan Reinstein Meeting user information needs: The impact of major changes in FASB and GASB standards on financial reporting by colleges and universities pp. 374-399 Mary Fischer , Teresa P. Gordon and Marla A. Kraut Volume 29, issue 3 , 2010
Disciplinary measures in response to restatements after Sarbanes-Oxley pp. 195-225 Jeffrey J. Burks Does auditor tenure affect accounting conservatism? Further evidence pp. 226-241 Dan Li Do non-profit hospitals provide more charity care when faced with a mandatory minimum standard? Evidence from Texas pp. 242-258 Frances A. Kennedy , Laurie L. Burney , Jennifer L. Troyer and Caleb Stroup A transparency Disclosure Index measuring disclosures: Chinese listed companies pp. 259-280 Yan-Leung Cheung , Ping Jiang and Weiqiang Tan Litigation environment and auditors' decisions to accept clients' aggressive reporting pp. 281-295 Nen-Chen Richard Hwang and C. Janie Chang Does it add up? Early evidence on the data quality of XBRL filings to the SEC pp. 296-306 Roger Debreceny , Stephanie Farewell , Maciej Piechocki , Carsten Felden and André Gräning Volume 29, issue 2
Adverse effects of uniform written reporting standards on accounting practice, education, and research pp. 99-114 Shyam Sunder Valuation of firms that disclose related party transactions pp. 115-137 Mark Kohlbeck and Brian W. Mayhew Debt, diversification and earnings management pp. 138-159 Gonzalo Rodríguez-Pérez and Stefan van Hemmen Social responsibility and corporate reputation: The case of the Arthur Andersen Enron audit failure pp. 160-176 Cheryl Linthicum , Austin L. Reitenga and Juan Manuel Sanchez The impact of corporate social disclosure on investment behavior: A cross-national study pp. 177-192 Joyce van der Laan Smith , Ajay Adhikari , Rasoul H. Tondkar and Robert L. Andrews Volume 29, issue 1 , 2010
Tunneling as an incentive for earnings management during the IPO process in China pp. 1-26 Joseph Aharony , Jiwei Wang and Hongqi Yuan Are corporate managers savvy about their stock price? Evidence from insider trading after earnings announcements pp. 27-44 Adam Kolasinski and Xu Li Joint selection of balanced scorecard targets and weights in a collaborative setting pp. 45-59 Hemantha S.B. Herath , Wayne G. Bremser and Jacob G. Birnberg The effects of advertising and solicitation on audit fees pp. 60-81 David C. Hay and W. Robert Knechel Strategic revenue recognition to achieve earnings benchmarks pp. 82-95 Marcus L. Caylor
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