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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 Nithya Sathishkumar ().

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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 Downloads
William F. Bowlin
Audit committee activity and agency costs pp. 311-332 Downloads
Paul Collier and Alan Gregory
Accounting ethics research pp. 333-334 Downloads
Stephen E. Loeb
Research in ethics and economic behavior in accounting pp. 335-338 Downloads
Frances L. Ayres and Dipankar Ghosh
Economic analysis of accountants' ethical standards: The case of audit opinion shopping pp. 339-363 Downloads
Barry E. Cushing
Discussion of "economic analysis of accountants' ethical standards: the case of audit opinion shopping" pp. 365-373 Downloads
Charles J. Coate
A model of corporate rent-seeking through tax legislation pp. 375-394 Downloads
Michael G. Williams and Charles W. Swenson
Auditor independence, self-interested behavior and ethics: some experimental evidence pp. 395-428 Downloads
Haim Falk, Bernadette Lynn, Stuart Mestelman and Mohamed Shehata

Volume 18, issue 3, 1999

A note of appreciation pp. 187-187 Downloads
Stephen E. Loeb
Foreword to Theme Issue on Cost Management Concepts, Firm Performance, and Industrial Competitiveness pp. 189-192 Downloads
Martin Loeb
Choice of an information structure versus a production environment: A managerial control perspective pp. 193-227 Downloads
Sri S. Sridhar and Bala V. Balachandran
Stock market reactions to activity-based costing adoptions pp. 229-251 Downloads
Lawrence Gordon and Katherine J. Silvester
Supplier selection, monitoring practices, and firm performance pp. 253-281 Downloads
Christopher D. Ittner, David F. Larcker, Venkatesh Nagar and Madhav V. Rajan

Volume 18, issue 2, 1999

Editorial pp. 97-98 Downloads
Unknown
The farmers home administration and farm debt failure prediction pp. 99-139 Downloads
Douglas K. Barney, O. Finley Graves and John D. Johnson
Systematic differences in employee stock ownership plan contributions: some evidence pp. 141-163 Downloads
Elaine G. Mauldin
Taxpayer behavior in response to taxation: comment and new experimental evidence pp. 165-177 Downloads
M. A. Sillamaa
Discussion pp. 179-180 Downloads
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 Downloads
James A. Holloway, Daniel E. Ingberman and Ronald R. King
The role of accounting information in security exchange delisting pp. 31-57 Downloads
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 Downloads
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 Downloads
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 Downloads
Steven Lustgarten and Vivek Mande
Editorial pp. 329-329 Downloads
Unknown
Site uncertainty, allocation uncertainty, and superfund liability valuation pp. 331-366 Downloads
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 Downloads
Dennis M. Patten
Measuring corporate environmental performance pp. 383-408 Downloads
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 Downloads
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 Downloads
Ray Pfeiffer
State regulation and professional accounting educational reforms: An empirical test of regulatory capture theory pp. 209-226 Downloads
Robin Roberts and James M. Kurtenbach
An investigation of the accuracy of pre-implementation estimates required by SAB 74 pp. 227-244 Downloads
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 Downloads
Mike Adams and Mahmud Hossain

Volume 17, issue 2, 1998

The housing value-relevance of governmental accounting information1 pp. 91-118 Downloads
Wenshan Lin and K. K. Raman
Independent auditor litigation: Recent events and related research pp. 121-142 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
Nikos Vafeas and Zaharoulla Afxentiou
Oil and gas reserve value disclosures and bid-ask spreads pp. 55-84 Downloads
Jeffery P. Boone

Volume 16, issue 4, 1997

The legal liability of independent auditors pp. 337-337 Downloads
Lawrence Gordon and Stephen E. Loeb
Trends in independent auditor liability: The emergence of a sane consensus? pp. 339-353 Downloads
John A. Siliciano
Audit litigation research: Do the merits matter? An assessment and directions for future research pp. 355-378 Downloads
Zoe-Vonna Palmrose
The threat of litigation and voluntary partner/manager turnover in big six firms pp. 379-413 Downloads
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 Downloads
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 Downloads
Martin Loeb and Krishnamurthy Surysekar
Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance pp. 271-309 Downloads
Messod D. Beneish
The association between deferred taxes and common stock risk pp. 311-333 Downloads
Uday Chandra and Byung T. Ro

Volume 16, issue 2, 1997

Environmental issues and accounting pp. 115-115 Downloads
Lawrence Gordon and Stephen E. Loeb
Research in Environmental accounting pp. 117-123 Downloads
David Shields and Germain Boer
Environmental disclosures and public policy pressure pp. 125-154 Downloads
W. Darrell and Bill N. Schwartz
Superfund liabilities and governmental reporting entities: An empirical analysis pp. 155-186 Downloads
Carol M. Lawrence and Inder K. Khurana
Environmental regulations and incentives for compliance audits pp. 187-214 Downloads
Birendra K. Mishra, D. Paul Newman and Christopher H. Stinson
Investors' assessment of implicit environmental liabilities: An empirical investigation pp. 215-241 Downloads
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 Downloads
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 Downloads
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 Downloads
Richard B. Carter, Lawrence J. Massa and Mark L. Power
Toward a multilevel framework for studying electronic control systems pp. 89-109 Downloads
Linda Achey Kidwell and Roland Kidwell
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