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

Kjell Hausken

Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia pp. 689-704

Grant Richardson and Roman Lanis

Auditor specialization, perceived audit quality, and audit fees in the local government audit market pp. 705-732

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

Donal Byard, Mahmud Hossain and Santanu Mitra

Volume 26, issue 5, 2007

Career concerns and mandated disclosure pp. 527-554

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

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

Haiyan Zhou

General theory of cost minimization strategies of continuous audit of databases pp. 621-633

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

Vasiliki Athanasakou, Norman C. Strong and Martin Walker

Executive compensation and non-financial risk: An empirical examination pp. 436-462

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

Michael Firth, Peter M.Y. Fung and Oliver Rui

Does good corporate governance reduce information asymmetry around quarterly earnings announcements? pp. 497-522

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

Ping-Sheng Koh

Audit committee quality, auditor independence, and internal control weaknesses pp. 300-327

Yan Zhang, Jian Zhou and Nan Zhou

Investor relations, reputational bonding, and corporate governance: The case of Royal Ahold pp. 328-375

Abe de Jong, Douglas V. DeJong, Gerard Mertens and Peter Roosenboom

Income repatriation decision for multinational corporations: Tax issues pp. 376-384

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

Jonathan D. Stanley and F. Todd DeZoort

Does implementation guidance affect opportunistic reporting and value relevance of earnings? pp. 160-192

Jeff P. Boone and K.K. Raman

Electric utility deregulation: Stranded costs vs. stranded benefits pp. 193-211

Karen Nunez

Client importance and non-Big 5 auditors' reporting decisions pp. 212-248

Allen K. Hunt and Ayalew Lulseged

Boards, ownership structure, and involuntary delisting from the New York Stock Exchange pp. 249-262

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

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

Don Herrmann, Tatsuo Inoue and Wayne B. Thomas

Is the value relevance of earnings conditional on the timing of earnings information? pp. 62-95

Marcus L. Caylor, Thomas J. Lopez and Lynn Rees

Effective controls for research in international accounting pp. 96-116

William Ruland, John Shon and Ping Zhou

Effective experimental controls for research in international accounting: Further thoughts pp. 117-126

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

Kjell Hausken

An experimental investigation of accounting information's influence on the individual giving process pp. 666-686

Steve Buchheit and Linda M. Parsons

Hedging, hedge accounting, and speculation in a rational expectations equilibrium pp. 687-705

Barbara Schondube-Pirchegger

Auditors' decision-making under going-concern uncertainties in low litigation-risk environments: Evidence from Hong Kong pp. 706-739

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

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

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

Lawrence Gordon, Martin Loeb, William Lucyshyn and Tashfeen Sohail

The use of management forecasts to dampen analysts' expectations pp. 531-553

Bok Baik and Guohua Jiang

Effect of accounting discretion on ability of managers to smooth earnings pp. 554-573

Hwee-Cheng Tan and Karim Jamal

Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia pp. 574-595

Ajay Adhikari, Chek Derashid and Hao Zhang

The role of peer performance in managerial compensation surrounding the 1996 Telecommunications Act pp. 596-608

Shijun Cheng and Xiaoyan Xu

Corporate governance and the quality of financial analysts' information pp. 609-625

Donal Byard, Ying Li and Joseph Weintrop

Volume 25, issue 4, 2006

Journal of Accounting and Public Policy: 25th Anniversary pp. 357-358

Lawrence Gordon and Martin Loeb

The effect of directors' equity incentives on earnings management pp. 359-389

Joshua Ronen, Joseph Tzur and Yaari, Varda (Lewinstein)

Virtual integration costs and the limits of supply chain scalability pp. 390-408

Alnoor Bhimani and Mthuli Ncube

Corporate governance and firm valuation pp. 409-434

Lawrence D. Brown and Marcus L. Caylor

Quantum information and accounting information: Their salient features and conceptual applications pp. 435-464

Joel S. Demski, Stephen A. FitzGerald, Yuji Ijiri, Yumi Ijiri and Haijin Lin

Fair-value accounting: A cautionary tale from Enron pp. 465-484

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

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

Kamran Ahmed and Haim Falk

The economic benefit of goal congruence and implications for management control systems pp. 265-298

Marvin L. Bouillon, Gary Ferrier, Martin Stuebs and Timothy D. West

Intra-industry imitation in corporate environmental reporting: An international perspective pp. 299-331

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

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

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

Gordian A. Ndubizu and Maria H. Sanchez

Market performance impacts of human capital disclosures pp. 171-194

Kaouthar Lajili and Daniel Zeghal

How does accounting fit into a firm's political strategy? pp. 195-228

Derek Johnston and Denise A. Jones

Volume 25, issue 1, 2006

Information transparency and pricing in the municipal bond secondary market pp. 1-31

Jacqueline L. Reck and Earl R. Wilson

The economic value of regulated disclosure: Evidence from the banking sector pp. 32-70

Solomon Tadesse

Earnings quality decline and the effect of industry specialist auditors: An analysis of the late 1990s pp. 71-90

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

Divesh Sharma