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 18, issue 4-5, 1999

An analysis of the financial performance of defense business segments using data envelopment analysis pp. 287-310

William F. Bowlin

Audit committee activity and agency costs pp. 311-332

Paul Collier and Alan Gregory

Accounting ethics research pp. 333-334

Stephen E. Loeb

Research in ethics and economic behavior in accounting pp. 335-338

Frances L. Ayres and Dipankar Ghosh

Economic analysis of accountants' ethical standards: The case of audit opinion shopping pp. 339-363

Barry E. Cushing

Discussion of "economic analysis of accountants' ethical standards: the case of audit opinion shopping" pp. 365-373

Charles J. Coate

A model of corporate rent-seeking through tax legislation pp. 375-394

Michael G. Williams and Charles W. Swenson

Auditor independence, self-interested behavior and ethics: some experimental evidence pp. 395-428

Haim Falk, Bernadette Lynn, Stuart Mestelman and Mohamed Shehata

Volume 18, issue 3, 1999

A note of appreciation pp. 187-187

Stephen E. Loeb

Foreword to Theme Issue on Cost Management Concepts, Firm Performance, and Industrial Competitiveness pp. 189-192

Martin Loeb

Choice of an information structure versus a production environment: A managerial control perspective pp. 193-227

Sri S. Sridhar and Bala V. Balachandran

Stock market reactions to activity-based costing adoptions pp. 229-251

Lawrence Gordon and Katherine J. Silvester

Supplier selection, monitoring practices, and firm performance pp. 253-281

Christopher D. Ittner, David F. Larcker, Venkatesh Nagar and Madhav V. Rajan

Volume 18, issue 2, 1999

Editorial pp. 97-98

Unknown

The farmers home administration and farm debt failure prediction pp. 99-139

Douglas K. Barney, O. Finley Graves and John D. Johnson

Systematic differences in employee stock ownership plan contributions: some evidence pp. 141-163

Elaine G. Mauldin

Taxpayer behavior in response to taxation: comment and new experimental evidence pp. 165-177

M. A. Sillamaa

Discussion pp. 179-180

Unknown

Volume 18, issue 1, 1999

An analysis of settlement and merit under federal securities law: what will be the effect of the reform of 1995?1 pp. 1-30

James A. Holloway, Daniel E. Ingberman and Ronald R. King

The role of accounting information in security exchange delisting pp. 31-57

Kevin C. W. Chen and Michael P. Schoderbek

Accrual response to mandated accounting principles: the case of SFAS Nos. 2 and 34 pp. 59-84

Billy S. Soo

Volume 17, issue 4-5, 1998

Regulatory changes in the electric utility industry: Investigation of effects on shareholder wealth pp. 285-309

Mark S. Johnson, Marcia S. Niles and Stacey L. Suydam

The effect of insider trading on financial analysts' forecast accuracy and dispersion pp. 311-327

Steven Lustgarten and Vivek Mande

Editorial pp. 329-329

Unknown

Site uncertainty, allocation uncertainty, and superfund liability valuation pp. 331-366

Katherine Campbell, Stephan E. Sefcik and Naomi S. Soderstrom

The impact of the EPA's TRI disclosure program on state environmental and natural resource expenditures pp. 367-382

Dennis M. Patten

Measuring corporate environmental performance pp. 383-408

Anne Y. Ilinitch, Naomi S. Soderstrom and Tom E. Thomas

Regulatory cost effects in a good news environment: The intra-industry reaction to the Alaskan oil spill pp. 409-429

Dennis M. Patten and Jon R. Nance

Volume 17, issue 3, 1998

Market value and accounting implications of off-balance-sheet items pp. 185-207

Ray Pfeiffer

State regulation and professional accounting educational reforms: An empirical test of regulatory capture theory pp. 209-226

Robin Roberts and James M. Kurtenbach

An investigation of the accuracy of pre-implementation estimates required by SAB 74 pp. 227-244

Thomas R. Noland, William R. Pasewark and Jerry R. Strawser

Managerial discretion and voluntary disclosure: Empirical evidence from the New Zealand life insurance industry pp. 245-281

Mike Adams and Mahmud Hossain

Volume 17, issue 2, 1998

The housing value-relevance of governmental accounting information1 pp. 91-118

Wenshan Lin and K. K. Raman

Independent auditor litigation: Recent events and related research pp. 121-142

C. Bryan Cloyd, James R. Frederickson and John W. Hill

Causality as an influence on hindsight bias: An empirical examination of judges' evaluation of professional audit judgment pp. 143-167

Marianne M. Jennings, D. Jordan Lowe and Philip M. J. Reckers

Client risk and recent changes in the market for audit services pp. 169-181

Frederick L. Jones and K. Raghunandan

Volume 17, issue 1, 1998

An examination of the auditing standards promulgation process involving SAS No. 69 pp. 1-26

John E. McEnroe and Stanley C. Martens

The association between the SEC's 1992 compensation disclosure rule and executive compensation policy changes pp. 27-54

Nikos Vafeas and Zaharoulla Afxentiou

Oil and gas reserve value disclosures and bid-ask spreads pp. 55-84

Jeffery P. Boone

Volume 16, issue 4, 1997

The legal liability of independent auditors pp. 337-337

Lawrence Gordon and Stephen E. Loeb

Trends in independent auditor liability: The emergence of a sane consensus? pp. 339-353

John A. Siliciano

Audit litigation research: Do the merits matter? An assessment and directions for future research pp. 355-378

Zoe-Vonna Palmrose

The threat of litigation and voluntary partner/manager turnover in big six firms pp. 379-413

Dan R. Dalton, John W. Hill and Robert J. Ramsay

An investigation of independent audit opinions and subsequent independent auditor litigation of publicly-traded failed savings and loans pp. 415-454

Walter G. Blacconiere and Mark L. DeFond

Volume 16, issue 3, 1997

Cost-plus-fixed-fee contracts with payment ceilings: impact on commercial markets and indirect cost recoveries pp. 245-269

Martin Loeb and Krishnamurthy Surysekar

Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance pp. 271-309

Messod D. Beneish

The association between deferred taxes and common stock risk pp. 311-333

Uday Chandra and Byung T. Ro

Volume 16, issue 2, 1997

Environmental issues and accounting pp. 115-115

Lawrence Gordon and Stephen E. Loeb

Research in Environmental accounting pp. 117-123

David Shields and Germain Boer

Environmental disclosures and public policy pressure pp. 125-154

W. Darrell and Bill N. Schwartz

Superfund liabilities and governmental reporting entities: An empirical analysis pp. 155-186

Carol M. Lawrence and Inder K. Khurana

Environmental regulations and incentives for compliance audits pp. 187-214

Birendra K. Mishra, D. Paul Newman and Christopher H. Stinson

Investors' assessment of implicit environmental liabilities: An empirical investigation pp. 215-241

Denis Cormier and Michel Magnan

Volume 16, issue 1, 1997

Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data pp. 1-34

Sanjay Gupta and Kaye Newberry

Target shareholders' returns: The effect of diversity in accounting standards and tax treatments in cross-border acquisitions pp. 35-62

Rita H. Cheng, Kathleen M. Dunne and Kevin S. Nathan

An examination of the efficiency of proprietary hospital versus non-proprietary hospital ownership structures pp. 63-87

Richard B. Carter, Lawrence J. Massa and Mark L. Power

Toward a multilevel framework for studying electronic control systems pp. 89-109

Linda Achey Kidwell and Roland Kidwell