Journal of Accounting and Public Policy

Volume 1 - 30

Edited by L. A. Gordon

from Elsevier
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Volume 24, issue 6, 2005

Is China's securities regulatory agency a toothless tiger? Evidence from enforcement actions pp. 451-488

Gongmeng Chen, Michael Firth, Daniel N. Gao and Oliver Meng Rui

The effect of non-audit services on client risk, acceptance and staffing decisions pp. 489-520

Stephen Asare, Jeffrey Cohen and Greg Trompeter

Enterprise risk management: An empirical analysis of factors associated with the extent of implementation pp. 521-531

Mark S. Beasley, Richard Clune and Dana R. Hermanson

Volume 24, issue 5, 2005

Do auditor resignations reduce uncertainty about the quality of firms' financial reporting? pp. 357-390

Messod D. Beneish, Patrick E. Hopkins, Ivo Ph. Jansen and Roger D. Martin

The impact of culture and governance on corporate social reporting pp. 391-430

R.M. Haniffa and T.E. Cooke

Earnings-based bonus plans and the agency costs of debt pp. 431-447

Augustine Duru, Sattar A. Mansi and David M. Reeb

Volume 24, issue 4, 2005

US accounting standards and their environment: A dualistic study of their 75-years of transition pp. 255-279

Yuji Ijiri

Managers' forecast guidance of analysts: International evidence pp. 280-299

Lawrence D. Brown and Huong N. Higgins

Explaining firm willingness to forfeit tax deductions under Internal Revenue Code Section 162(m): The million-dollar cap pp. 300-324

Steven Balsam and Qin Jennifer Yin

Auditor compensation, disclosure quality, and market liquidity: Evidence from the stock market pp. 325-354

Asli Ascioglu, Shantaram P. Hegde and John B. McDermott

Volume 24, issue 3, 2005

From conformance to performance: The corporate responsibilities continuum pp. 165-174

Alnoor Bhimani and Kazbi Soonawalla

An investigation of regulatory and voluntary environmental capital expenditures pp. 175-206

Derek Johnston

External audit in the National Health Service in England and Wales: A study of an oversight body's control of auditor remuneration pp. 207-241

Ilias G. Basioudis and Sheila Ellwood

Unintended consequences of regulating disclosures: The case of Regulation Fair Disclosure pp. 243-252

Anil Arya, Jonathan Glover, Brian Mittendorf and Ganapathi Narayanamoorthy

Volume 24, issue 2, 2005

How should banks account for loan losses pp. 81-100

George J. Benston and Larry D. Wall

Determinants of voluntary Internet financial reporting by local government authorities pp. 101-121

Fawzi Laswad, Richard Fisher and Peter Oyelere

Exploring differences in social disclosures internationally: A stakeholder perspective pp. 123-151

Joyce van der Laan Smith, Ajay Adhikari and Rasoul H. Tondkar

To swear early or not to swear early? An empirical investigation of factors affecting CEOs' decisions pp. 153-160

Gerald J. Lobo and Jian Zhou

Volume 24, issue 1, 2005

Improving the security of financial management systems: What are we to do? pp. 1-9

Jacques S. Gansler and William Lucyshyn

Security in XML-based financial reporting services on the Internet pp. 11-35

J. Efrim Boritz and Won G. No

Vulnerability and information security investment: An empirical analysis of e-local government in Japan pp. 37-59

Hideyuki Tanaka, Kanta Matsuura and Osamu Sudoh

Minimizing cost of continuous audit: Counting and time dependent strategies pp. 61-75

Jagdish Pathak, Ben Chaouch and Ram S. Sriram

Volume 23, issue 6, 2004

The auditor's going concern decision and Types I and II errors: The Coase Theorem, transaction costs, bargaining power and attempts to mislead pp. 415-440

Paul Anthony Barnes

Rules- versus judgement-based accounting disclosure in the UK pp. 441-455

Clive Emmanuel and Neil Garrod

Disclosure timing: Determinants of quarterly earnings release dates pp. 457-482

Partha Sengupta

Health care regulation and the operating efficiency of hospitals: Evidence from Taiwan pp. 483-510

Hsihui Chang, Wen-Jing Chang, Somnath Das and Shu-Hsing Li

Volume 23, issue 5, 2004

Using financial accounting information in the governance of takeovers: An analysis by type of acquirer pp. 321-349

Joseph Aharony and Ran Barniv

Board leadership, outside directors' expertise and voluntary corporate disclosures pp. 351-379

Ferdinand A. Gul and Sidney Leung

Insider sales and earnings management pp. 381-411

Myung Seok Park and Taewoo Park

Volume 23, issue 4, 2004

The effect of corporate restructuring charges on employer contributions to profit sharing plans pp. 247-278

Scott B. Jackson, Elaine G. Mauldin, William E. Wilcox and Douglas L. Kruse

Market reaction to voluntary announcements of audit committee appointments: The effect of financial expertise pp. 279-293

Wallace Davidson, Biao Xie and Weihong Xu

Changes in environmental regulation and reporting: The case of the petroleum industry from 1989 to 1998 pp. 295-304

Mimi Alciatore, Carol Callaway Dee and Peter Easton

Alnoor Bhimani, Editor, Management Accounting in the Digital Economy (Oxford, UK.: Oxford University Press, 2003, xvi, 299) pp. 305-313

Nerissa C. Brown

Volume 23, issue 3, 2004

The effect of financial constraints and political pressure on the management of public pension plans pp. 161-189

Tim V. Eaton and John R. Nofsinger

The determinants and characteristics of voluntary Internet-based disclosures by listed Chinese companies pp. 191-225

Jason Zezhong Xiao, He Yang and Chee W. Chow

The impact of SEC scrutiny on financial statement reporting of in-process research and development expense pp. 227-244

Thomas D. Dowdell and Eric Press

Volume 23, issue 2, 2004

Preface to special issue on accounting and public policy: A historical perspective pp. 81-84

O. Finley Graves and Vaughan S. Radcliffe

Expense, social and moral control. Accounting and the administration of the old poor law in England and Wales pp. 85-127

Stephen P. Walker

Cost accounting in early regulated markets: The case of the Royal Soap Factory of Seville (1525-1692) pp. 129-157

S. Carmona and R. Donoso

Volume 23, issue 1, 2004

Nonprofit classification decisions in response to a change in accounting rules pp. 1-22

Leslie Eldenburg and Cynthia C. Vines

The effects of GAAP regulation and bond market interaction on local government disclosure pp. 23-52

Angela K. Gore

An investigation of the pricing of audit services for financial institutions pp. 53-77

L. Paige Fields, Donald R. Fraser and Michael S. Wilkins

Volume 22, issue 6, 2003

Sharing information on computer systems security: An economic analysis pp. 461-485

Lawrence Allan Gordon, Martin Philip Loeb and William Lucyshyn

The impact on the market for audit services of aggressive competition by auditors pp. 487-516

Paul K. Chaney, Debra C. Jeter and Pamela Erickson Shaw

Proportional consolidation versus the equity method: A risk measurement perspective on reporting interests in joint ventures pp. 517-538

Kazbi Kothavala

Volume 22, issue 5, 2003

The association between audit quality, accounting disclosures and firm-specific risk: Evidence from initial public offerings pp. 377-400

Philip Lee, Donald Stokes, Stephen Taylor and Terry Walter

Going-concern judgments: An experimental test of the self-fulfilling prophecy and forecast accuracy pp. 401-432

Robert R. Tucker, Ella Mae Matsumura and K. R. Subramanyam

Political strategies used by the US public accounting profession during auditor liability reform: The case of the Private Securities Litigation Reform Act of 1995 pp. 433-457

Robin W. Roberts, Peggy D. Dwyer and John T. Sweeney

Volume 22, issue 4, 2003

Cost efficiency and financial flexibility in institutions of higher education pp. 293-323

Yaw M. Mensah and Robert Werner

Corporate governance and voluntary disclosure pp. 325-345

L. L. Eng and Y. T. Mak

The dilemma of valuing not-for-profit hospitals--Is free cash flow the answer? pp. 347-374

Janet F. Phillips

Volume 22, issue 3, 2003

Governance structures and accounting at large municipalities pp. 203-230

Gary Giroux and Andrew J. McLelland

The value relevance of non-financial performance variables and accounting information: the case of the airline industry pp. 231-254

Richard Riley, Timothy A. Pearson and Greg Trompeter

Analysts' vs. investors' weightings of accruals in forecasting annual earnings pp. 255-280

Pieter T. Elgers, May H. Lo and Ray Pfeiffer

Information technology and the social construction of information privacy: Comment pp. 281-285

Peter Levine

Information technology and the social construction of information privacy: Reply pp. 287-290

C. Richard Baker and Brian Shapiro

Volume 22, issue 2, 2003

Why all the hoopla about Enron? pp. 99-105

Robert E. Verrecchia

The long-term payoff from increased corporate disclosures pp. 107-150

Yaw M. Mensah, Xiaofei Song and Simon S. M. Ho

The effect of Medicare capital prospective payment regulation: additional evidence from hospital financing decisions pp. 151-173

Luann J. Lynch

Audit committee support for auditors: The effects of materiality justification and accounting precision pp. 175-199

F. Todd DeZoort, Dana R. Hermanson and Richard W. Houston

Volume 22, issue 1, 2003

Du Pont's early policy on the rotation of audit firms pp. 1-18

Stephen A. Zeff

Relative value relevance of historical cost vs. fair value: Evidence from bank holding companies pp. 19-42

Inder K. Khurana and Myung-Sun Kim

Environmental reporting management: a continental European perspective pp. 43-62

Denis Cormier and Michel Magnan

Auditor reporting behavior when GAAS lack specificity: the case of SAS No. 59 pp. 63-81

Joseph V. Carcello, Dana R. Hermanson and Terry L. Neal

Corporate responses to political costs: an examination of the relation between environmental disclosure and earnings management pp. 83-94

Dennis M. Patten and Greg Trompeter