Economics at your fingertips  

Journal of Accounting and Public Policy

1982 - 2011

Current editor(s): L. A. Gordon

From Elsevier
Bibliographic data for series maintained by Catherine Liu ().

Access Statistics for this journal.
Track citations for all items by RSS feed
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 21, issue 4-5, 2002

Policy reforms in the aftermath of accounting scandals pp. 281-286 Downloads
Joshua Ronen
The effect of fiscal stress and balanced budget requirements on the funding and measurement of state pension obligations pp. 287-313 Downloads
Barbara A. Chaney, Paul A. Copley and Mary S. Stone
Competition, fee-for-service requirements, and government performance: evidence on the Federal Reserve pp. 315-356 Downloads
Ken S. Cavalluzzo
Dissemination of information for investors at corporate Web sites pp. 357-369 Downloads
Michael Ettredge, Vernon J. Richardson and Susan Scholz
The determinants of Internet financial reporting pp. 371-394 Downloads
Roger Debreceny, Glen L. Gray and Asheq Rahman
The effect of seasonal variations in auditor workload on local government audit fees and audit delay pp. 395-422 Downloads
Laurence E. Johnson, Stephen P. Davies and Robert J. Freeman
Taxes and the acquisition of depreciable assets: The Tax Reform Act of 1986 and the alternative minimum tax pp. 423-452 Downloads
B. Anthony Billings and James L. Hamilton

Volume 21, issue 3, 2002

Accounting standards and analysts' forecasts: the impact of FRS3 on analysts' ability to forecast EPS pp. 193-217 Downloads
D. Acker, J. Horton and Ian Tonks
Regulatory competition among accounting standards within and across international boundaries pp. 219-234 Downloads
Shyam Sunder
A comparative empirical examination of extent of disclosure by private and public colleges and universities in the United States pp. 235-275 Downloads
Teresa Gordon, Mary Fischer, David Malone and Greg Tower

Volume 21, issue 2, 2002

Reforming corporate governance post Enron: Shareholders' Board of Trustees and the auditor pp. 97-103 Downloads
A. Rashad Abdel-khalik
Enron: what happened and what we can learn from it pp. 105-127 Downloads
George J. Benston and Al L. Hartgraves
Enron et al.--a comment pp. 129-130 Downloads
Joel S. Demski
Where have all of Enron's intangibles gone? pp. 131-135 Downloads
Baruch Lev
Enron: sad but inevitable pp. 137-145 Downloads
Lawrence Revsine
Regulatory competition for low cost-of-capital accounting rules pp. 147-149 Downloads
Shyam Sunder
How are loss contingency accruals affected by alternative reporting criteria and incentives? pp. 151-167 Downloads
Vicky B. Hoffman and James M. Patton

Volume 21, issue 1, 2002

An examination of municipal audit delay pp. 1-29 Downloads
Jeff L. Payne and Kevan L. Jensen
The effect of Japanese business segment reporting on analysts' forecasts: implications for US investors and the SEC pp. 31-70 Downloads
Vivek Mande and Richard Ortman
Barriers to professional entry: how effective is the 150-hour rule? pp. 71-93 Downloads
C. Terry Grant, Conrad S. Ciccotello and Mark Dickie

Volume 20, issue 4-5, 2001

Information systems, incentives and the timing of investments pp. 267-294 Downloads
Rick Antle, Peter Bogetoft and Andrew W. Stark
Information technology and the social construction of information privacy pp. 295-322 Downloads
Brian Shapiro and C. Richard Baker
Y2K spending by entrepreneurial firms pp. 323-347 Downloads
Mark C. Anderson, Rajiv D. Banker, Ram Natarajan and Sury Ravindran
The effect of EDGAR on the market reaction to 10-K filings pp. 349-372 Downloads
Sharad Asthana and Steven Balsam
Managing earnings surprises in the US versus 12 other countries pp. 373-398 Downloads
Lawrence D. Brown and Huong Ngo Higgins
The disciplinary process of the accounting profession: protecting the public or the profession? The Quebec experience pp. 399-437 Downloads
Jean Bedard

Volume 20, issue 3, 2001

The relation between audit pricing and audit contract type: a public sector analysis pp. 189-215 Downloads
Jerry Thorne, Sarah A. Holmes, Annie S. McGowan, Carolyn A. Strand and Robert H. Strawser
Corporate environmental disclosures: are they useful in determining environmental performance? pp. 217-240 Downloads
Susan B. Hughes, Allison Anderson and Sarah Golden
On R&D capitalization and value relevance: a commentary pp. 241-254 Downloads
Joshua Ronen
On R&D capitalization and value relevance: a response pp. 255-261 Downloads
Jeff P. Boone and K. K. Raman

Volume 20, issue 2, 2001

Off-balance sheet R&D assets and market liquidity pp. 97-128 Downloads
Jeff P. Boone and K. K. Raman
Non-US Firms' Accounting Standard Choices pp. 129-153 Downloads
Hollis Ashbaugh
The liability equivalence of unfunded nuclear decommissioning costs pp. 155-185 Downloads
Inder K. Khurana, Richard H. Pettway and K. K. Raman

Volume 20, issue 1, 2001

Economic rates of return: an extension pp. 1-26 Downloads
Kirsten M. Ely and Bruce L. Miller
Further evidence on the ethics of managing earnings: an examination of the ethically related judgments of shareholders and non-shareholders pp. 27-44 Downloads
Steven E. Kaplan
The usefulness of financial and nonfinancial performance information in resource allocation decisions pp. 45-71 Downloads
Jacqueline L. Reck
Management control and hospital cost reduction: additional evidence pp. 73-88 Downloads
John H. Evans , Yuhchang Hwang and Nandu J. Nagarajan

Volume 19, issue 4-5, 2000

Association between independent non-executive directors, family control and financial disclosures in Hong Kong pp. 285-310 Downloads
Charles J. P. Chen and Bikki Jaggi
The management of earnings pp. 311-311 Downloads
Lawrence Gordon and Stephen E. Loeb
Research design issues in earnings management studies pp. 313-345 Downloads
Maureen F. McNichols
Identifying unexpected accruals: a comparison of current approaches pp. 347-376 Downloads
Jacob Thomas and Xiao-jun Zhang
The effect of relative performance evaluation on earnings management: a game-theoretic approach pp. 377-397 Downloads
Mark Bagnoli and Susan G. Watts
Earnings management under changing regulatory regimes: state accreditation in the insurance industry pp. 399-420 Downloads
Jennifer J. Gaver and Jeffrey S. Paterson

Volume 19, issue 3, 2000

Loan, security, and dividend choices by individual (unconsolidated) public and private commercial banks pp. 201-235 Downloads
Frederick Niswander and Edward P. Swanson
Environmental contingencies and sustainable modes of corporate governance pp. 237-261 Downloads
Neil Garrod
An empirical analysis of auditor report timing by large municipalities pp. 263-281 Downloads
Andrew J. McLelland and Gary Giroux

Volume 19, issue 2, 2000

The value relevance of IAS reconciliation components: empirical evidence from Finland pp. 119-137 Downloads
Jyrki Niskanen, Juha Kinnunen and Eero Kasanen
Board structure and the informativeness of earnings pp. 139-160 Downloads
Nikos Vafeas
The economic consequences of regulatory accounting in the nuclear power industry: market reaction to plant abandonments pp. 161-187 Downloads
Patricia J. Arnold and Rita Hartung Cheng
Environmental regulation, capital intensity, and cross-sectional variation in market returns pp. 189-198 Downloads
Austin L. Reitenga

Volume 19, issue 1, 2000

Healthcare and accounting pp. 1-1 Downloads
Lawrence Gordon and Stephen E. Loeb
Accounting issues in health care pp. 3-7 Downloads
Yaw M. Mensah
The impact of medicare capital prospective payment regulation on hospital capital expenditures pp. 9-40 Downloads
Ran Barniv, Kreag Danvers and Joanne Healy
Adoption of costing systems in US hospitals: An event history analysis 1980-1990 pp. 41-71 Downloads
Nancy Thorley Hill
Hospital financial ratio classification patterns revisited: Upon considering nonfinancial information pp. 73-95 Downloads
Ann L. Watkins
The effects of changes in cost allocations on the assessment of cost containment regulation in hospitals pp. 97-112 Downloads
Leslie Eldenburg and Sanjay Kallapur
Page updated 2022-06-26