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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 28, issue 6, 2009

Foreword pp. v-v Downloads
William R. Baber and Michael H. Granof
The role of rating agencies in the market for charitable contributions: An empirical test pp. 469-484 Downloads
Teresa P. Gordon, Cathryn L. Knock and Daniel G. Neely
Unintended consequences of expense ratio guidelines: The Avon breast cancer walks pp. 485-494 Downloads
Daniel Tinkelman
Determinants of nonprofits' taxable activities pp. 495-509 Downloads
Michelle H. Yetman and Robert J. Yetman
Audit value and charitable organizations pp. 510-524 Downloads
Karen Kitching
The quality and conservatism of the accounting earnings of local governments pp. 525-540 Downloads
Matt Pinnuck and Bradley N. Potter

Volume 28, issue 5, 2009

Audit and non-audit fees and capital market perceptions of auditor independence pp. 369-385 Downloads
Ghosh, Aloke (Al), Sanjay Kallapur and Doocheol Moon
Ethical norms of CFO insider trading pp. 386-400 Downloads
Steven E. Kaplan, Janet A. Samuels and Linda Thorne
Differential effects of regulation FD on short- and long-term analyst forecasts pp. 401-418 Downloads
Bin Srinidhi, Sidney Leung and Bikki Jaggi
Market uncertainty and disclosure of internal control deficiencies under the Sarbanes-Oxley Act pp. 419-445 Downloads
Yongtae Kim and Myung Seok Park
An investigation of nonprofessional investors' qualitative materiality judgments incorporating SEC listed vs. non-listed events pp. 446-465 Downloads
Robert Pinsker, Terence J. Pitre and Ronald Daigle

Volume 28, issue 4, 2009

Are fully independent audit committees really necessary? pp. 265-280 Downloads
Scott N. Bronson, Joseph V. Carcello, Carl W. Hollingsworth and Terry L. Neal
Family control, board independence and earnings management: Evidence based on Hong Kong firms pp. 281-300 Downloads
Bikki Jaggi, Sidney Leung and Ferdinand Gul
Enterprise risk management and firm performance: A contingency perspective pp. 301-327 Downloads
Lawrence A. Gordon, Martin Loeb and Chih-Yang Tseng
Does information uncertainty affect investors' responses to analysts' forecast revisions? An investigation of accounting restatements pp. 328-348 Downloads
Ran R. Barniv and Jian Cao
Usefulness of comprehensive income reporting in Canada pp. 349-365 Downloads
Kiridaran Kanagaretnam, Robert Mathieu and Mohamed Shehata

Volume 28, issue 3, 2009

Geographic earnings disclosure and trading volume pp. 167-188 Downloads
Ole-Kristian Hope, Wayne B. Thomas and Glyn Winterbotham
The impact of accounting information quality on the mispricing of accruals: The case of FRS3 in the UK pp. 189-206 Downloads
Ann L-C Chan, Edward Lee and Stephen Lin
Does auditor designation by the regulatory authority improve audit quality? Evidence from Korea pp. 207-230 Downloads
Jeong-Bon Kim and Cheong H. Yi
Investor perceptions of an auditor's adverse internal control opinion pp. 231-250 Downloads
Thomas J. Lopez, Scott D. Vandervelde and Yi-Jing Wu
A note on value relevance of mark-to-market values of energy contracts under EITF Issue No. 98-10 pp. 251-261 Downloads
Li Li Eng, Shahrokh Saudagaran and Sora Yoon

Volume 28, issue 2, 2009

Mandatory audit firm rotation: Fresh look versus poor knowledge pp. 71-91 Downloads
Tong Lu and K. Sivaramakrishnan
Earnings quality effect of state antitakeover statutes pp. 92-117 Downloads
Yijiang Zhao and Kung H. Chen
The timeliness and consequences of disseminating public information by regulators pp. 118-132 Downloads
Michael Firth, Oliver Rui and Xi Wu
Quantum information and accounting information: Exploring conceptual applications of topology pp. 133-147 Downloads
Joel S. Demski, Stephen A. FitzGerald, Yuji Ijiri, Yumi Ijiri and Haijin Lin
Observations on measuring the differences between domestic accounting standards and IAS pp. 148-153 Downloads
Christopher W. Nobes
Observations on measuring the differences between domestic accounting standards and IAS: A reply pp. 154-161 Downloads
Yuan Ding, Thomas Jeanjean and Hervé Stolowy

Volume 28, issue 1, 2009

Shareholder litigation, management forecasts, and productive decisions during the initial public offerings pp. 1-15 Downloads
Yinghua Li
The value relevance of R&D across profit and loss firms pp. 16-32 Downloads
Laurel Franzen and Suresh Radhakrishnan
Does audit quality matter more for firms with high investment opportunities? pp. 33-50 Downloads
Kam-Wah Lai
Response to FAF exposure draft, "Proposed changes to oversight, structure, and operations of the FAF, FASB, and GASB" pp. 51-57 Downloads
Robert H. Colson, George J. Benston, Douglas C. Carmichael, Theodore E. Christensen, Karim Jamal, Stephen Moehrle, Shivaram Rajgopal, Thomas Stober, Shyam Sunder and Ross Watts
The role of audit evidence in a strategic audit pp. 58-67 Downloads
Yasuhiro Ohta

Volume 27, issue 6, 2008

Information friction and investor home bias: A perspective on the effect of global IFRS adoption on the extent of equity home bias pp. 433-443 Downloads
Messod D. Beneish and Teri Lombardi Yohn
The role of a crisis in reshaping the role of accounting pp. 444-454 Downloads
Alnoor Bhimani
On the global acceptance of IAS/IFRS accounting standards: The logic and implications of the principles-based system pp. 455-461 Downloads
Salvador Carmona and Marco Trombetta
The rise and rise of IFRS: An examination of IFRS diffusion pp. 462-473 Downloads
Wai Fong Chua and Stephen L. Taylor
Implementation of IFRS in a regulated market pp. 474-479 Downloads
Yuan Ding and Xijia Su
Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption pp. 480-494 Downloads
Thomas Jeanjean and Hervé Stolowy
Harmonisation or discord? The critical role of the IASB conceptual framework review pp. 495-502 Downloads
Geoffrey Whittington

Volume 27, issue 5, 2008

Culture and auditor choice: A test of the secrecy hypothesis pp. 357-373 Downloads
Ole-Kristian Hope, Tony Kang, Wayne Thomas and Yong Keun Yoo
Accounting fundamentals and CEO bonus compensation pp. 374-393 Downloads
Scott B. Jackson, Thomas J. Lopez and Austin L. Reitenga
Market for former Andersen clients: Evidence from government and non-profit sectors pp. 394-408 Downloads
Thomas E. Vermeer
Should earnings thresholds be used as delisting criteria in stock market? pp. 409-419 Downloads
Guohua Jiang and Hansheng Wang
Unusual operating cash flows and stock returns pp. 420-429 Downloads
Mei Luo

Volume 27, issue 4, 2008

The determinants of analyst-firm pairings pp. 277-294 Downloads
Lihong Liang, Edward J. Riedl and Ramgopal Venkataraman
Reg-FD and the competitiveness of all-star analysts pp. 295-316 Downloads
Mark Bagnoli, Susan G. Watts and Yong Zhang
An empirical evaluation of analysts' herding behavior following Regulation Fair Disclosure pp. 317-338 Downloads
Yaw M. Mensah and Rong Yang
Accounting measures and international pricing models: Justifying accounting homogeneity pp. 339-354 Downloads
Javier Gómez-Biscarri and Germán López-Espinosa

Volume 27, issue 3, 2008

Voluntary disclosure and its impact on share prices: Evidence from the UK biotechnology sector pp. 195-216 Downloads
Elisabeth Dedman, Stephen W.-J Lin, Arun Prakash and Chun-Hao Chang
Was audit quality of Laventhol and Horwath poor? pp. 217-237 Downloads
Kam-Wah Lai and Ferdinand Gul
The deregulatory effects of the Telecommunications Act of 1996 on the broadcasting industry: Expectations vs. reality pp. 238-261 Downloads
Ke Zhong, Yong Cao and Yixi Ning
Government assisted earnings management in China pp. 262-274 Downloads
Xiao Chen, Chi-Wen Jevons Lee and Li Jing

Volume 27, issue 2, 2008

The shortcomings of fair-value accounting described in SFAS 157 pp. 101-114 Downloads
George J. Benston
Does auditor tenure influence the reporting of conservative earnings? pp. 115-132 Downloads
David Jenkins and Uma Velury
Executive pensions, disclosure quality, and rent extraction pp. 133-166 Downloads
Paul Kalyta and Michel Magnan
Eco-efficiency and firm value pp. 167-176 Downloads
Charlene Sinkin, Charlotte J. Wright and Royce D. Burnett
Auditor rotation and the appearance of independence: Evidence from non-professional investors pp. 177-192 Downloads
Steven E. Kaplan and Elaine G. Mauldin

Volume 27, issue 1, 2008

The effect of auditors' internal control opinions on loan decisions pp. 1-18 Downloads
Arnold Schneider and Bryan K. Church
Delays in reporting price-sensitive information: The case of going concern pp. 19-37 Downloads
David B. Citron, Richard J. Taffler and Jinn-Yang Uang
Capped hospital budgets, risk-influencing activities and financial consequences pp. 38-61 Downloads
C. Ernst and A. Szczesny
The impact of corporate governance on Internet financial reporting pp. 62-87 Downloads
Andrea S. Kelton and Ya-wen Yang
The effects of standardized tax rates, average tax rates, and the distribution of income on tax progressivity pp. 88-96 Downloads
Govind S. Iyer, Andrew Schmidt and Ananth Seetharaman
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