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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 Downloads
Xu Li, Suresh Radhakrishnan, Haeyoung Shin and Jin Zhang
Reputation concerns and herd behavior of audit committees - A corporate governance problem pp. 327-347 Downloads
Barbara Schöndube-Pirchegger and Jens Robert Schöndube
Voluntary disclosure and the cost of equity capital: Evidence from management earnings forecasts pp. 348-366 Downloads
Joung W. Kim and Yaqi Shi
Industry specialist auditors, outsider directors, and financial analysts pp. 367-382 Downloads
Jerry Sun and Guoping Liu
Strategic revelation of differences in segment earnings growth pp. 383-392 Downloads
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 Downloads
Ramy Elitzur
Professionalising British central government bureaucracy c. 1850: The accounting dimension pp. 217-235 Downloads
John Richard Edwards
The effect of SFAS 142 on the ability of goodwill to predict future cash flows pp. 236-255 Downloads
Cheol Lee
The association between non-financial performance measures in executive compensation contracts and earnings management pp. 256-274 Downloads
Salma Ibrahim and Cynthia Lloyd
Sarbanes-Oxley Act and the quality of earnings and accruals: Market-based evidence pp. 275-294 Downloads
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 Downloads
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 Downloads
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 Downloads
Anne Jeny, Thomas Jeanjean and Peter Joos
Value relevance of discretionary accruals in the Asian financial crisis of 1997-1998 pp. 166-187 Downloads
Jong-Hag Choi, Jeong-Bon Kim and Jay Junghun Lee
The role of corporate governance in meeting or beating analysts' forecast pp. 188-198 Downloads
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 Downloads
Yuan Huang and Guochang Zhang
The aftermath of public attention on accounting improprieties: Effects on securities class action settlements pp. 22-49 Downloads
Laura E. Simmons
The effect of board of director composition on corporate tax aggressiveness pp. 50-70 Downloads
Roman Lanis and Grant Richardson
Public mandates, market monitoring, and nonprofit financial disclosures pp. 71-88 Downloads
Thad D. Calabrese
Controlling shareholders' tunneling and executive compensation: Evidence from China pp. 89-100 Downloads
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 Downloads
Alnoor Bhimani, Mohamed Azzim Gulamhussen and Samuel Da-Rocha Lopes
The relation between corporate governance and CEOs' equity grants pp. 533-558 Downloads
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 Downloads
Lisa M. Victoravich
Incentive effects of bonus depreciation pp. 578-603 Downloads
David S. Hulse and Jane R. Livingstone
Two conflicting definitions of relevance in the FASB Conceptual Framework pp. 604-611 Downloads
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 Downloads
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 Downloads
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 Downloads
Joseph C. Ugrin and Marcus D. Odom
The effect of alternative goals on earnings management studies: An earnings benchmark examination pp. 459-480 Downloads
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 Downloads
Dennis M. López and Gary F. Peters
Audit committee characteristics and investment in internal auditing pp. 503-513 Downloads
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 Downloads
Bong Hwan Kim and Mikhail Pevzner
Do the Big 4 and the Second-tier firms provide audits of similar quality? pp. 330-352 Downloads
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 Downloads
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 Downloads
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 Downloads
Jeffrey J. Burks
Does auditor tenure affect accounting conservatism? Further evidence pp. 226-241 Downloads
Dan Li
Do non-profit hospitals provide more charity care when faced with a mandatory minimum standard? Evidence from Texas pp. 242-258 Downloads
Frances A. Kennedy, Laurie L. Burney, Jennifer L. Troyer and Caleb Stroup
A transparency Disclosure Index measuring disclosures: Chinese listed companies pp. 259-280 Downloads
Yan-Leung Cheung, Ping Jiang and Weiqiang Tan
Litigation environment and auditors' decisions to accept clients' aggressive reporting pp. 281-295 Downloads
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 Downloads
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 Downloads
Shyam Sunder
Valuation of firms that disclose related party transactions pp. 115-137 Downloads
Mark Kohlbeck and Brian W. Mayhew
Debt, diversification and earnings management pp. 138-159 Downloads
Gonzalo Rodríguez-Pérez and Stefan van Hemmen
Social responsibility and corporate reputation: The case of the Arthur Andersen Enron audit failure pp. 160-176 Downloads
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 Downloads
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 Downloads
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 Downloads
Adam Kolasinski and Xu Li
Joint selection of balanced scorecard targets and weights in a collaborative setting pp. 45-59 Downloads
Hemantha S.B. Herath, Wayne G. Bremser and Jacob G. Birnberg
The effects of advertising and solicitation on audit fees pp. 60-81 Downloads
David Hay and W. Robert Knechel
Strategic revenue recognition to achieve earnings benchmarks pp. 82-95 Downloads
Marcus L. Caylor
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