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Journal of Accounting and Public Policy
Volume 1 - 30
Edited by L. A. Gordon
from Elsevier Series data maintained by Wendy Shamier ().
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Volume 15, issue 4 , 1996
Using accounting data to measure the economic performance of firms pp. 291-303
Kenneth V. Peasnell
Return on investment and corporate capital expenditures: Empirical evidence pp. 305-325
Lawrence Allan Gordon and Raghavan J. Iyengar
Estimates of economic rates of return for the U.S. pharmaceutical industry, 1976-1987 pp. 327-346
William R. Baber and Sok-Hyon Kang
Accounting and economic rates of return: Additional Australian evidence pp. 347-372
Gary Kelly
Guest editorial pp. 373-377
Yaw M. Mensah
Ad hoc reviewers: February 1992-July 1996 pp. 379-381
L.A.G. and S.E.L.
Volume 15, issue 3 , 1996
Motivating factors in lawsuits against independent auditors: Experimental evidence on the importance of causality pp. 185-218
C. Bryan Cloyd , James R. Frederickson and John W. Hill
The informativeness of operating statements for commercial nonprofit enterprises pp. 219-246
Yaw M. Mensah and Catherine C. Chiang
Planned audit quality pp. 247-269
Ramy Elitzur and Haim Falk
A comparison of investors' abilities to assimilate U.S. GAAP disclosures pp. 271-287
Lynn L. Rees
Volume 15, issue 2 , 1996
An analysis of the distributional effects of replacing the progressive income tax with a flat tax pp. 83-110
Govind S. Iyer , Ananth Seetharaman and Ted D. Englebrecht
Forecast disclosure by initial public offering firms in a low-litigation environment pp. 111-136
Y. T. Mak
Dutch accounting legislation and changes of organizational form: An efficient contracting perspective pp. 137-160
Steven J. Maijoor
A revised classification pattern of hospital financial ratios pp. 161-181
Thomas L. Zeller , Brian B. Stanko and William O. Cleverley
Volume 15, issue 1 , 1996
Differential market reactions to accounting changes away from versus towards common accounting practices pp. 29-53
Kun Y. Chung , Taewoo Park and Byung T. Ro
The effect of auditor changes on audit fees, audit hours, and audit quality pp. 55-76
Donald Deis and Gary Giroux
Volume 14, issue 4 , 1995
Gender and earnings of certain accountants and auditors: A comparative study of industries and regions pp. 265-291
James Schaefer and Michael Alan Zimmer
Incidence of accounting irregularities: An experiment to compare audit, review, and compilation services pp. 293-310
Arnold Schneider
Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong pp. 311-368
R. S. Olusegun Wallace and Kamal Naser
Volume 14, issue 3 , 1995
Evidence on opinion shopping from audit opinion conservatism pp. 179-201
Jagan Krishnan and Ray G. Stephens
An empirical analysis of the factors influencing call decisions of local government bonds pp. 203-231
Jayaraman Vijayakumar
Financial analysts' earnings forecasts and insider trading pp. 233-261
Steven Lustgarten and Vivek Mande
Volume 14, issue 2 , 1995
Accounting for loan fees: Stock market reactions to policy-making deliberations pp. 87-113
Susan Moyer and Lauren Kelly
Accounting standards and national tax laws: The IASC and the ban on LIFO pp. 115-141
David A. Guenther and Mohamed E. A. Hussein
An application of data envelopment analysis to public sector performance measurement and accountability pp. 143-160
Peter Chalos and Joseph Cherian
Recognition of CPAs not in public practice pp. 161-175
David M. Dennis and James E. Moon
Volume 14, issue 1 , 1995
The prospective payment system, hospital efficiency, and compensation contracts for senior-level hospital administrators pp. 1-31
Richard A. Lambert and David F. Larcker
The effect of using diagnostic decision aids for analytical procedures on judges' liability judgments pp. 33-62
John C. Anderson , Marianne M. Jennings , Steven E. Kaplan and Philip M. J. Reckers
Control and inherent risk assessments in client engagements: An examination of their interdependencies pp. 63-83
Mark E. Haskins and Mark W. Dirsmith
Volume 13, issue 4 , 1994
Federal capital investment information: An assessment of Public Law 98-501 pp. 283-303
Sharon H. Fettus and Lawrence Allan Gordon
Adverse public policy implications of the accounting conservatism doctrine: The case of premium rate regulation in the HMO industry pp. 305-331
Yaw M. Mensah , Judith M. Considine and Leslie Oakes
Stock price responses to the SEC's enforcement actions pp. 333-347
Mahmoud M. Nourayi
The effect of the Economic Recovery Tax Act of 1981 and the Tax Reform Act of 1986 on the distribution of effective tax rates pp. 349-362
Gil Manzon and W. Robert Smith
Volume 13, issue 3 , 1994
Audit fees and client business risk during the S & L crisis: Empirical evidence and directions for future research pp. 185-203
John W. Hill , Robert J. Ramsay and Daniel T. Simon
Testing the determinants of state business tax burdens pp. 205-224
Cynthia C. Vines , Charles W. Swenson and Waymond Rodgers
The redistribution of corporate plant and equipment as a result of the Economic Recovery Tax Act of 1981 pp. 225-252
Beth B. Kern
Volume 13, issue 2 , 1994
Distinguishing characteristics of certified public accountants disciplined for unprofessional behavior pp. 97-119
James Schaefer and Robert B. Welker
The use of audit committees for monitoring pp. 121-139
Krishnagopal Menon and Joanne Deahl Williams
The voluntary review of earnings forecasts disclosed in IPO prospectuses pp. 141-158
Y. T. Mak
Goodwill, profitability, and the market value of the firm pp. 159-180
Keith W. Chauvin and Mark Hirschey
Volume 13, issue 1 , 1994
Private-college financial results and their effect on tuition-rate policies pp. 1-29
Ken W. Brown
Analysis of the association between pollution performance and input cost factors: The case of electric utility plants pp. 31-48
Martin Freedman and Bikki Jaggi
Unionization and accounting policy choices: An empirical examination pp. 49-78
Charles P. Cullinan and James A. Knoblett
The ethics of managing earnings: An empirical investigation pp. 79-94
Kenneth A. Merchant and Joanne Rockness
Volume 12, issue 4 , 1993
Depreciation and capital investment decisions: Experimental evidence in a governmental setting pp. 291-323
Steven J. Kachelmeier and Michael H. Granof
Political scrutiny and earnings management in the oil refining industry pp. 325-351
Steven C. Hall
Auditing, directorships and the demand for monitoring pp. 353-375
Don Anderson , Jere R. Francis and Donald J. Stokes
Volume 12, issue 3 , 1993
Voluntary disclosure by NSW statutory authorities: The influence of political visibility pp. 189-216
Stephen Lim and Jill McKinnon
Accounting method related misspecification in cross-sectional capital market research design pp. 217-238
Gerald L. Salamon and Roann Kopel
Accounting controls and bureaucratic strategies in municipal government pp. 239-262
Gary Giroux and David Shields
Audit quality and trading volume reaction: A study of initial public offering of stocks pp. 263-287
Hwee-Yong Jonathan Jang and Chan-Jane Lin
Volume 12, issue 2 , 1993
Accounting self-regulation and the enforcement of professional codes pp. 87-112
Bairj Donabedian
The effect of supplemental reserve-based accounting data on the market microstructure pp. 113-133
K. K. Raman and Niranjan Tripathy
Are Medicare audits random or predictable? pp. 135-154
Cyril F. Chang , Paul J. Steinbart and Howard P. Tuckman
Hospital behavior under Medicare incentives pp. 155-185
Naomi S. Soderstrom
Volume 12, issue 1 , 1993
Corporate codes of conduct: Economic determinants and legal implications for independent auditors pp. 3-35
Messod D. Beneish and Robert Chatov
Electric utility income in response to the breakdown at the Three Mile Island nuclear power plant and subsequent political events pp. 37-63
Steven F. Cahan
The association between S & Ls' deviation from GAAP and their survival pp. 65-83
Henry Davis and John W. Hill