Journal of Accounting and Public Policy

1982 - 2011

Current editor(s): L. A. Gordon

From Elsevier
Bibliographic data for series maintained by Catherine Liu ().

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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 A. 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 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, 2010

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 Hay and W. Robert Knechel

Strategic revenue recognition to achieve earnings benchmarks pp. 82-95

Marcus L. Caylor