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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 24, issue 6, 2005

Is China's securities regulatory agency a toothless tiger? Evidence from enforcement actions pp. 451-488 Downloads
Gongmeng Chen, Michael Firth, Daniel N. Gao and Oliver Rui
The effect of non-audit services on client risk, acceptance and staffing decisions pp. 489-520 Downloads
Stephen Asare, Jeffrey Cohen and Greg Trompeter
Enterprise risk management: An empirical analysis of factors associated with the extent of implementation pp. 521-531 Downloads
Mark S. Beasley, Richard Clune and Dana R. Hermanson

Volume 24, issue 5, 2005

Do auditor resignations reduce uncertainty about the quality of firms' financial reporting? pp. 357-390 Downloads
Messod D. Beneish, Patrick E. Hopkins, Ivo Ph. Jansen and Roger D. Martin
The impact of culture and governance on corporate social reporting pp. 391-430 Downloads
R.M. Haniffa and T.E. Cooke
Earnings-based bonus plans and the agency costs of debt pp. 431-447 Downloads
Augustine Duru, Sattar A. Mansi and David Reeb

Volume 24, issue 4, 2005

US accounting standards and their environment: A dualistic study of their 75-years of transition pp. 255-279 Downloads
Yuji Ijiri
Managers' forecast guidance of analysts: International evidence pp. 280-299 Downloads
Lawrence D. Brown and Huong N. Higgins
Explaining firm willingness to forfeit tax deductions under Internal Revenue Code Section 162(m): The million-dollar cap pp. 300-324 Downloads
Steven Balsam and Qin Jennifer Yin
Auditor compensation, disclosure quality, and market liquidity: Evidence from the stock market pp. 325-354 Downloads
Asli Ascioglu, Shantaram P. Hegde and John McDermott

Volume 24, issue 3, 2005

From conformance to performance: The corporate responsibilities continuum pp. 165-174 Downloads
Alnoor Bhimani and Kazbi Soonawalla
An investigation of regulatory and voluntary environmental capital expenditures pp. 175-206 Downloads
Derek Johnston
External audit in the National Health Service in England and Wales: A study of an oversight body's control of auditor remuneration pp. 207-241 Downloads
Ilias G. Basioudis and Sheila Ellwood
Unintended consequences of regulating disclosures: The case of Regulation Fair Disclosure pp. 243-252 Downloads
Anil Arya, Jonathan Glover, Brian Mittendorf and Ganapathi Narayanamoorthy

Volume 24, issue 2, 2005

How should banks account for loan losses pp. 81-100 Downloads
George J. Benston and Larry Wall
Determinants of voluntary Internet financial reporting by local government authorities pp. 101-121 Downloads
Fawzi Laswad, Richard Fisher and Peter Oyelere
Exploring differences in social disclosures internationally: A stakeholder perspective pp. 123-151 Downloads
Joyce van der Laan Smith, Ajay Adhikari and Rasoul H. Tondkar
To swear early or not to swear early? An empirical investigation of factors affecting CEOs' decisions pp. 153-160 Downloads
Gerald J. Lobo and Jian Zhou

Volume 24, issue 1, 2005

Improving the security of financial management systems: What are we to do? pp. 1-9 Downloads
Jacques S. Gansler and William Lucyshyn
Security in XML-based financial reporting services on the Internet pp. 11-35 Downloads
J. Efrim Boritz and Won G. No
Vulnerability and information security investment: An empirical analysis of e-local government in Japan pp. 37-59 Downloads
Hideyuki Tanaka, Kanta Matsuura and Osamu Sudoh
Minimizing cost of continuous audit: Counting and time dependent strategies pp. 61-75 Downloads
Jagdish Pathak, Ben Chaouch and Ram S. Sriram

Volume 23, issue 6, 2004

The auditor's going concern decision and Types I and II errors: The Coase Theorem, transaction costs, bargaining power and attempts to mislead pp. 415-440 Downloads
Paul Barnes
Rules- versus judgement-based accounting disclosure in the UK pp. 441-455 Downloads
Clive Emmanuel and Neil Garrod
Disclosure timing: Determinants of quarterly earnings release dates pp. 457-482 Downloads
Partha Sengupta
Health care regulation and the operating efficiency of hospitals: Evidence from Taiwan pp. 483-510 Downloads
Hsihui Chang, Wen-Jing Chang, Somnath Das and Shu-Hsing Li

Volume 23, issue 5, 2004

Using financial accounting information in the governance of takeovers: An analysis by type of acquirer pp. 321-349 Downloads
Joseph Aharony and Ran Barniv
Board leadership, outside directors' expertise and voluntary corporate disclosures pp. 351-379 Downloads
Ferdinand Gul and Sidney Leung
Insider sales and earnings management pp. 381-411 Downloads
Myung Seok Park and Taewoo Park

Volume 23, issue 4, 2004

The effect of corporate restructuring charges on employer contributions to profit sharing plans pp. 247-278 Downloads
Scott B. Jackson, Elaine G. Mauldin, William E. Wilcox and Douglas Kruse
Market reaction to voluntary announcements of audit committee appointments: The effect of financial expertise pp. 279-293 Downloads
Wallace Davidson, Biao Xie and Weihong Xu
Changes in environmental regulation and reporting: The case of the petroleum industry from 1989 to 1998 pp. 295-304 Downloads
Mimi Alciatore, Carol Callaway Dee and Peter Easton
Alnoor Bhimani, Editor, Management Accounting in the Digital Economy (Oxford, UK.: Oxford University Press, 2003, xvi, 299) pp. 305-313 Downloads
Nerissa C. Brown

Volume 23, issue 3, 2004

The effect of financial constraints and political pressure on the management of public pension plans pp. 161-189 Downloads
Tim V. Eaton and John R. Nofsinger
The determinants and characteristics of voluntary Internet-based disclosures by listed Chinese companies pp. 191-225 Downloads
Jason Zezhong Xiao, He Yang and Chee W. Chow
The impact of SEC scrutiny on financial statement reporting of in-process research and development expense pp. 227-244 Downloads
Thomas D. Dowdell and Eric Press

Volume 23, issue 2, 2004

Preface to special issue on accounting and public policy: A historical perspective pp. 81-84 Downloads
O. Finley Graves and Vaughan S. Radcliffe
Expense, social and moral control. Accounting and the administration of the old poor law in England and Wales pp. 85-127 Downloads
Stephen P. Walker
Cost accounting in early regulated markets: The case of the Royal Soap Factory of Seville (1525-1692) pp. 129-157 Downloads
S. Carmona and R. Donoso

Volume 23, issue 1, 2004

Nonprofit classification decisions in response to a change in accounting rules pp. 1-22 Downloads
Leslie Eldenburg and Cynthia C. Vines
The effects of GAAP regulation and bond market interaction on local government disclosure pp. 23-52 Downloads
Angela K. Gore
An investigation of the pricing of audit services for financial institutions pp. 53-77 Downloads
L. Paige Fields, Donald R. Fraser and Michael S. Wilkins

Volume 22, issue 6, 2003

Sharing information on computer systems security: An economic analysis pp. 461-485 Downloads
Lawrence Gordon, Martin Loeb and William Lucyshyn
The impact on the market for audit services of aggressive competition by auditors pp. 487-516 Downloads
Paul K. Chaney, Debra C. Jeter and Pamela Erickson Shaw
Proportional consolidation versus the equity method: A risk measurement perspective on reporting interests in joint ventures pp. 517-538 Downloads
Kazbi Kothavala

Volume 22, issue 5, 2003

The association between audit quality, accounting disclosures and firm-specific risk: Evidence from initial public offerings pp. 377-400 Downloads
Philip Lee, Donald Stokes, Stephen Taylor and Terry Walter
Going-concern judgments: An experimental test of the self-fulfilling prophecy and forecast accuracy pp. 401-432 Downloads
Robert R. Tucker, Ella Mae Matsumura and K. R. Subramanyam
Political strategies used by the US public accounting profession during auditor liability reform: The case of the Private Securities Litigation Reform Act of 1995 pp. 433-457 Downloads
Robin Roberts, Peggy D. Dwyer and John T. Sweeney

Volume 22, issue 4, 2003

Cost efficiency and financial flexibility in institutions of higher education pp. 293-323 Downloads
Yaw M. Mensah and Robert Werner
Corporate governance and voluntary disclosure pp. 325-345 Downloads
L. L. Eng and Y. T. Mak
The dilemma of valuing not-for-profit hospitals--Is free cash flow the answer? pp. 347-374 Downloads
Janet F. Phillips

Volume 22, issue 3, 2003

Governance structures and accounting at large municipalities pp. 203-230 Downloads
Gary Giroux and Andrew J. McLelland
The value relevance of non-financial performance variables and accounting information: the case of the airline industry pp. 231-254 Downloads
Richard Riley, Timothy A. Pearson and Greg Trompeter
Analysts' vs. investors' weightings of accruals in forecasting annual earnings pp. 255-280 Downloads
Pieter T. Elgers, May H. Lo and Ray Pfeiffer
Information technology and the social construction of information privacy: Comment pp. 281-285 Downloads
Peter Levine
Information technology and the social construction of information privacy: Reply pp. 287-290 Downloads
C. Richard Baker and Brian Shapiro

Volume 22, issue 2, 2003

Why all the hoopla about Enron? pp. 99-105 Downloads
Robert E. Verrecchia
The long-term payoff from increased corporate disclosures pp. 107-150 Downloads
Yaw M. Mensah, Xiaofei Song and Simon S. M. Ho
The effect of Medicare capital prospective payment regulation: additional evidence from hospital financing decisions pp. 151-173 Downloads
Luann J. Lynch
Audit committee support for auditors: The effects of materiality justification and accounting precision pp. 175-199 Downloads
F. Todd DeZoort, Dana R. Hermanson and Richard W. Houston

Volume 22, issue 1, 2003

Du Pont's early policy on the rotation of audit firms pp. 1-18 Downloads
Stephen A. Zeff
Relative value relevance of historical cost vs. fair value: Evidence from bank holding companies pp. 19-42 Downloads
Inder K. Khurana and Myung-Sun Kim
Environmental reporting management: a continental European perspective pp. 43-62 Downloads
Denis Cormier and Michel Magnan
Auditor reporting behavior when GAAS lack specificity: the case of SAS No. 59 pp. 63-81 Downloads
Joseph V. Carcello, Dana R. Hermanson and Terry L. Neal
Corporate responses to political costs: an examination of the relation between environmental disclosure and earnings management pp. 83-94 Downloads
Dennis M. Patten and Greg Trompeter
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