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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 26, issue 6, 2007

Information sharing among firms and cyber attacks pp. 639-688 Downloads
Kjell Hausken
Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia pp. 689-704 Downloads
Grant Richardson and Roman Lanis
Auditor specialization, perceived audit quality, and audit fees in the local government audit market pp. 705-732 Downloads
Suzanne Lowensohn, Laurence E. Johnson, Randal J. Elder and Stephen P. Davies
US oil companies' earnings management in response to hurricanes Katrina and Rita pp. 733-748 Downloads
Donal Byard, Mahmud Hossain and Santanu Mitra

Volume 26, issue 5, 2007

Career concerns and mandated disclosure pp. 527-554 Downloads
Romana L. Autrey, Shane S. Dikolli and D. Paul Newman
Local tax rebates, corporate tax burdens, and firm migration: Evidence from China pp. 555-583 Downloads
Liansheng Wu, Yaping Wang, Bing-Xuan Lin, Chen Li and Shaw Chen
Auditing standards, increased accounting disclosure, and information asymmetry: Evidence from an emerging market pp. 584-620 Downloads
Haiyan Zhou
General theory of cost minimization strategies of continuous audit of databases pp. 621-633 Downloads
Jagdish Pathak, Severien Nkurunziza and S. Ejaz Ahmed

Volume 26, issue 4, 2007

Classificatory income smoothing: The impact of a change in regime of reporting financial performance pp. 387-435 Downloads
Vasiliki Athanasakou, Norman C. Strong and Martin Walker
Executive compensation and non-financial risk: An empirical examination pp. 436-462 Downloads
Katherine Campbell, Derek Johnston, Stephan E. Sefcik and Naomi S. Soderstrom
Ownership, two-tier board structure, and the informativeness of earnings - Evidence from China pp. 463-496 Downloads
Michael Firth, Peter M.Y. Fung and Oliver Rui
Does good corporate governance reduce information asymmetry around quarterly earnings announcements? pp. 497-522 Downloads
Kiridaran Kanagaretnam, Gerald J. Lobo and Dennis J. Whalen

Volume 26, issue 3, 2007

Institutional investor type, earnings management and benchmark beaters pp. 267-299 Downloads
Ping-Sheng Koh
Audit committee quality, auditor independence, and internal control weaknesses pp. 300-327 Downloads
Yan Zhang, Jian Zhou and Nan Zhou
Investor relations, reputational bonding, and corporate governance: The case of Royal Ahold pp. 328-375 Downloads
Abe de Jong, Douglas V. DeJong, Gerard Mertens and Peter Roosenboom
Income repatriation decision for multinational corporations: Tax issues pp. 376-384 Downloads
Anna Dodonova and Yuri Khoroshilov

Volume 26, issue 2, 2007

Audit firm tenure and financial restatements: An analysis of industry specialization and fee effects pp. 131-159 Downloads
Jonathan D. Stanley and F. Todd DeZoort
Does implementation guidance affect opportunistic reporting and value relevance of earnings? pp. 160-192 Downloads
Jeff P. Boone and K.K. Raman
Electric utility deregulation: Stranded costs vs. stranded benefits pp. 193-211 Downloads
Karen Nunez
Client importance and non-Big 5 auditors' reporting decisions pp. 212-248 Downloads
Allen K. Hunt and Ayalew Lulseged
Boards, ownership structure, and involuntary delisting from the New York Stock Exchange pp. 249-262 Downloads
Andreas Charitou, Christodoulos Louca and Nikos Vafeas

Volume 26, issue 1, 2007

Differences between domestic accounting standards and IAS: Measurement, determinants and implications pp. 1-38 Downloads
Yuan Ding, Ole-Kristian Hope, Thomas Jeanjean and Hervé Stolowy
The effect of changes in Japanese consolidation policy on analyst forecast error pp. 39-61 Downloads
Don Herrmann, Tatsuo Inoue and Wayne B. Thomas
Is the value relevance of earnings conditional on the timing of earnings information? pp. 62-95 Downloads
Marcus L. Caylor, Thomas J. Lopez and Lynn Rees
Effective controls for research in international accounting pp. 96-116 Downloads
William Ruland, John Shon and Ping Zhou
Effective experimental controls for research in international accounting: Further thoughts pp. 117-126 Downloads
Gordian A. Ndubizu, Maria H. Sanchez and Yongtao Hong

Volume 25, issue 6, 2006

Income, interdependence, and substitution effects affecting incentives for security investment pp. 629-665 Downloads
Kjell Hausken
An experimental investigation of accounting information's influence on the individual giving process pp. 666-686 Downloads
Steve Buchheit and Linda M. Parsons
Hedging, hedge accounting, and speculation in a rational expectations equilibrium pp. 687-705 Downloads
Barbara Schondube-Pirchegger
Auditors' decision-making under going-concern uncertainties in low litigation-risk environments: Evidence from Hong Kong pp. 706-739 Downloads
Kevin C.K. Lam and Yaw M. Mensah
The civil justice system and going concern audit reports: Comments on "Auditors' decision-making under going concern uncertainties in low litigation risk environments: Evidence from Hong Kong" pp. 740-745 Downloads
Randall E. LaSalle
A reply to Randall E. LaSalle: "The civil justice system and going-concern audit reports: Comments on `Auditors' decision-making under going-concern uncertainties in low litigation-risk environments: Evidence from Hong Kong' " pp. 746-754 Downloads
Kevin C.K. Lam and Yaw M. Mensah

Volume 25, issue 5, 2006

The impact of the Sarbanes-Oxley Act on the corporate disclosures of information security activities pp. 503-530 Downloads
Lawrence Gordon, Martin Loeb, William Lucyshyn and Tashfeen Sohail
The use of management forecasts to dampen analysts' expectations pp. 531-553 Downloads
Bok Baik and Guohua Jiang
Effect of accounting discretion on ability of managers to smooth earnings pp. 554-573 Downloads
Hwee-Cheng Tan and Karim Jamal
Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia pp. 574-595 Downloads
Ajay Adhikari, Chek Derashid and Hao Zhang
The role of peer performance in managerial compensation surrounding the 1996 Telecommunications Act pp. 596-608 Downloads
Shijun Cheng and Xiaoyan Xu
Corporate governance and the quality of financial analysts' information pp. 609-625 Downloads
Donal Byard, Ying Li and Joseph Weintrop

Volume 25, issue 4, 2006

Journal of Accounting and Public Policy: 25th Anniversary pp. 357-358 Downloads
Lawrence Gordon and Martin Loeb
The effect of directors' equity incentives on earnings management pp. 359-389 Downloads
Joshua Ronen, Joseph Tzur and Yaari, Varda (Lewinstein)
Virtual integration costs and the limits of supply chain scalability pp. 390-408 Downloads
Alnoor Bhimani and Mthuli Ncube
Corporate governance and firm valuation pp. 409-434 Downloads
Lawrence D. Brown and Marcus L. Caylor
Quantum information and accounting information: Their salient features and conceptual applications pp. 435-464 Downloads
Joel S. Demski, Stephen A. FitzGerald, Yuji Ijiri, Yumi Ijiri and Haijin Lin
Fair-value accounting: A cautionary tale from Enron pp. 465-484 Downloads
George J. Benston
A test of the loan prohibition of the Sarbanes-Oxley Act: Are firms that grant loans to executives more likely to misstate their financial results? pp. 485-497 Downloads
Charles P. Cullinan, Hui Du and Gail B. Wright

Volume 25, issue 3, 2006

The value relevance of management's research and development reporting choice: Evidence from Australia pp. 231-264 Downloads
Kamran Ahmed and Haim Falk
The economic benefit of goal congruence and implications for management control systems pp. 265-298 Downloads
Marvin L. Bouillon, Gary Ferrier, Martin Stuebs and Timothy D. West
Intra-industry imitation in corporate environmental reporting: An international perspective pp. 299-331 Downloads
Walter Aerts, Denis Cormier and Michel Magnan
Auditor decision-making in different litigation environments: The Private Securities Litigation Reform Act, audit reports and audit firm size pp. 332-353 Downloads
Marshall A. Geiger, K. Raghunandan and Dasaratha V. Rama

Volume 25, issue 2, 2006

Corporate governance mechanisms and the early-filing of CEO certification pp. 121-139 Downloads
Brett R. Wilkinson and Curtis E. Clements
The valuation properties of earnings and book value prepared under US GAAP in Chile and IAS in Peru pp. 140-170 Downloads
Gordian A. Ndubizu and Maria H. Sanchez
Market performance impacts of human capital disclosures pp. 171-194 Downloads
Kaouthar Lajili and Daniel Zeghal
How does accounting fit into a firm's political strategy? pp. 195-228 Downloads
Derek Johnston and Denise A. Jones

Volume 25, issue 1, 2006

Information transparency and pricing in the municipal bond secondary market pp. 1-31 Downloads
Jacqueline L. Reck and Earl R. Wilson
The economic value of regulated disclosure: Evidence from the banking sector pp. 32-70 Downloads
Solomon Tadesse
Earnings quality decline and the effect of industry specialist auditors: An analysis of the late 1990s pp. 71-90 Downloads
David Jenkins, Gregory D. Kane and Uma Velury
Effects of professional and non-professional investors' perceptions of board effectiveness on their judgments: An experimental study pp. 91-115 Downloads
Divesh Sharma
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