Journal of Accounting and Public Policy

1982 - 2011

Current editor(s): L. A. Gordon

From Elsevier
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Volume 28, issue 6, 2009

Foreword pp. v-v

William R. Baber and Michael H. Granof

The role of rating agencies in the market for charitable contributions: An empirical test pp. 469-484

Teresa P. Gordon, Cathryn L. Knock and Daniel G. Neely

Unintended consequences of expense ratio guidelines: The Avon breast cancer walks pp. 485-494

Daniel Tinkelman

Determinants of nonprofits' taxable activities pp. 495-509

Michelle H. Yetman and Robert J. Yetman

Audit value and charitable organizations pp. 510-524

Karen Kitching

The quality and conservatism of the accounting earnings of local governments pp. 525-540

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

Ghosh, Aloke (Al), Sanjay Kallapur and Doocheol Moon

Ethical norms of CFO insider trading pp. 386-400

Steven E. Kaplan, Janet A. Samuels and Linda Thorne

Differential effects of regulation FD on short- and long-term analyst forecasts pp. 401-418

Bin Srinidhi, Sidney Leung and Bikki Jaggi

Market uncertainty and disclosure of internal control deficiencies under the Sarbanes-Oxley Act pp. 419-445

Yongtae Kim and Myung Seok Park

An investigation of nonprofessional investors' qualitative materiality judgments incorporating SEC listed vs. non-listed events pp. 446-465

Robert Pinsker, Terence J. Pitre and Ronald Daigle

Volume 28, issue 4, 2009

Are fully independent audit committees really necessary? pp. 265-280

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

Bikki Jaggi, Sidney Leung and Ferdinand Gul

Enterprise risk management and firm performance: A contingency perspective pp. 301-327

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

Ran R. Barniv and Jian Cao

Usefulness of comprehensive income reporting in Canada pp. 349-365

Kiridaran Kanagaretnam, Robert Mathieu and Mohamed Shehata

Volume 28, issue 3, 2009

Geographic earnings disclosure and trading volume pp. 167-188

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

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

Jeong-Bon Kim and Cheong H. Yi

Investor perceptions of an auditor's adverse internal control opinion pp. 231-250

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

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

Tong Lu and K. Sivaramakrishnan

Earnings quality effect of state antitakeover statutes pp. 92-117

Yijiang Zhao and Kung H. Chen

The timeliness and consequences of disseminating public information by regulators pp. 118-132

Michael Firth, Oliver Rui and Xi Wu

Quantum information and accounting information: Exploring conceptual applications of topology pp. 133-147

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

Christopher W. Nobes

Observations on measuring the differences between domestic accounting standards and IAS: A reply pp. 154-161

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

Yinghua Li

The value relevance of R&D across profit and loss firms pp. 16-32

Laurel Franzen and Suresh Radhakrishnan

Does audit quality matter more for firms with high investment opportunities? pp. 33-50

Kam-Wah Lai

Response to FAF exposure draft, "Proposed changes to oversight, structure, and operations of the FAF, FASB, and GASB" pp. 51-57

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

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

Messod D. Beneish and Teri Lombardi Yohn

The role of a crisis in reshaping the role of accounting pp. 444-454

Alnoor Bhimani

On the global acceptance of IAS/IFRS accounting standards: The logic and implications of the principles-based system pp. 455-461

Salvador Carmona and Marco Trombetta

The rise and rise of IFRS: An examination of IFRS diffusion pp. 462-473

Wai Fong Chua and Stephen L. Taylor

Implementation of IFRS in a regulated market pp. 474-479

Yuan Ding and Xijia Su

Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption pp. 480-494

Thomas Jeanjean and Hervé Stolowy

Harmonisation or discord? The critical role of the IASB conceptual framework review pp. 495-502

Geoffrey Whittington

Volume 27, issue 5, 2008

Culture and auditor choice: A test of the secrecy hypothesis pp. 357-373

Ole-Kristian Hope, Tony Kang, Wayne Thomas and Yong Keun Yoo

Accounting fundamentals and CEO bonus compensation pp. 374-393

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

Thomas E. Vermeer

Should earnings thresholds be used as delisting criteria in stock market? pp. 409-419

Guohua Jiang and Hansheng Wang

Unusual operating cash flows and stock returns pp. 420-429

Mei Luo

Volume 27, issue 4, 2008

The determinants of analyst-firm pairings pp. 277-294

Lihong Liang, Edward J. Riedl and Ramgopal Venkataraman

Reg-FD and the competitiveness of all-star analysts pp. 295-316

Mark Bagnoli, Susan G. Watts and Yong Zhang

An empirical evaluation of analysts' herding behavior following Regulation Fair Disclosure pp. 317-338

Yaw M. Mensah and Rong Yang

Accounting measures and international pricing models: Justifying accounting homogeneity pp. 339-354

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

Elisabeth Dedman, Stephen W.-J Lin, Arun Prakash and Chun-Hao Chang

Was audit quality of Laventhol and Horwath poor? pp. 217-237

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

Ke Zhong, Yong Cao and Yixi Ning

Government assisted earnings management in China pp. 262-274

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

George J. Benston

Does auditor tenure influence the reporting of conservative earnings? pp. 115-132

David Jenkins and Uma Velury

Executive pensions, disclosure quality, and rent extraction pp. 133-166

Paul Kalyta and Michel Magnan

Eco-efficiency and firm value pp. 167-176

Charlene Sinkin, Charlotte J. Wright and Royce D. Burnett

Auditor rotation and the appearance of independence: Evidence from non-professional investors pp. 177-192

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

Arnold Schneider and Bryan K. Church

Delays in reporting price-sensitive information: The case of going concern pp. 19-37

David B. Citron, Richard J. Taffler and Jinn-Yang Uang

Capped hospital budgets, risk-influencing activities and financial consequences pp. 38-61

C. Ernst and A. Szczesny

The impact of corporate governance on Internet financial reporting pp. 62-87

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

Govind S. Iyer, Andrew Schmidt and Ananth Seetharaman