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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Policy reforms in the aftermath of accounting scandals pp. 281-286: Joshua Ronen
The effect of fiscal stress and balanced budget requirements on the funding and measurement of state pension obligations pp. 287-313: 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: Ken S. Cavalluzzo
Dissemination of information for investors at corporate Web sites pp. 357-369: Michael Ettredge, Vernon J. Richardson and Susan Scholz
The determinants of Internet financial reporting pp. 371-394: 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: 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: B. Anthony Billings and James L. Hamilton

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

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

An examination of municipal audit delay pp. 1-29: 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: Vivek Mande and Richard Ortman
Barriers to professional entry: how effective is the 150-hour rule? pp. 71-93: C. Terry Grant, Conrad S. Ciccotello and Mark Dickie

Information systems, incentives and the timing of investments pp. 267-294: Rick Antle, Peter Bogetoft and Andrew W. Stark
Information technology and the social construction of information privacy pp. 295-322: Brian Shapiro and C. Richard Baker
Y2K spending by entrepreneurial firms pp. 323-347: 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: Sharad Asthana and Steven Balsam
Managing earnings surprises in the US versus 12 other countries pp. 373-398: 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: Jean Bedard

The relation between audit pricing and audit contract type: a public sector analysis pp. 189-215: 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: Susan B. Hughes, Allison Anderson and Sarah Golden
On R&D capitalization and value relevance: a commentary pp. 241-254: Joshua Ronen
On R&D capitalization and value relevance: a response pp. 255-261: Jeff P. Boone and K. K. Raman

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

Economic rates of return: an extension pp. 1-26: 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: Steven E. Kaplan
The usefulness of financial and nonfinancial performance information in resource allocation decisions pp. 45-71: Jacqueline L. Reck
Management control and hospital cost reduction: additional evidence pp. 73-88: John H. Evans , Yuhchang Hwang and Nandu J. Nagarajan

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

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

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

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