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 15, issue 4, 1996

Using accounting data to measure the economic performance of firms pp. 291-303

Kenneth V. Peasnell

Return on investment and corporate capital expenditures: Empirical evidence pp. 305-325

Lawrence Gordon and Raghavan J. Iyengar

Estimates of economic rates of return for the U.S. pharmaceutical industry, 1976-1987 pp. 327-346

William R. Baber and Sok-Hyon Kang

Accounting and economic rates of return: Additional Australian evidence pp. 347-372

Gary Kelly

Guest editorial pp. 373-377

Yaw M. Mensah

Ad hoc reviewers: February 1992-July 1996 pp. 379-381

L.A.G. and S.E.L.

Volume 15, issue 3, 1996

Motivating factors in lawsuits against independent auditors: Experimental evidence on the importance of causality pp. 185-218

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

The informativeness of operating statements for commercial nonprofit enterprises pp. 219-246

Yaw M. Mensah and Catherine C. Chiang

Planned audit quality pp. 247-269

Ramy Elitzur and Haim Falk

A comparison of investors' abilities to assimilate U.S. GAAP disclosures pp. 271-287

Lynn L. Rees

Volume 15, issue 2, 1996

An analysis of the distributional effects of replacing the progressive income tax with a flat tax pp. 83-110

Govind S. Iyer, Ananth Seetharaman and Ted D. Englebrecht

Forecast disclosure by initial public offering firms in a low-litigation environment pp. 111-136

Y. T. Mak

Dutch accounting legislation and changes of organizational form: An efficient contracting perspective pp. 137-160

Steven J. Maijoor

A revised classification pattern of hospital financial ratios pp. 161-181

Thomas L. Zeller, Brian B. Stanko and William O. Cleverley

Volume 15, issue 1, 1996

Differential market reactions to accounting changes away from versus towards common accounting practices pp. 29-53

Kun Y. Chung, Taewoo Park and Byung T. Ro

The effect of auditor changes on audit fees, audit hours, and audit quality pp. 55-76

Donald Deis and Gary Giroux

Volume 14, issue 4, 1995

Gender and earnings of certain accountants and auditors: A comparative study of industries and regions pp. 265-291

James Schaefer and Michael Zimmer

Incidence of accounting irregularities: An experiment to compare audit, review, and compilation services pp. 293-310

Arnold Schneider

Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong pp. 311-368

R. S. Olusegun Wallace and Kamal Naser

Volume 14, issue 3, 1995

Evidence on opinion shopping from audit opinion conservatism pp. 179-201

Jagan Krishnan and Ray G. Stephens

An empirical analysis of the factors influencing call decisions of local government bonds pp. 203-231

Jayaraman Vijayakumar

Financial analysts' earnings forecasts and insider trading pp. 233-261

Steven Lustgarten and Vivek Mande

Volume 14, issue 2, 1995

Accounting for loan fees: Stock market reactions to policy-making deliberations pp. 87-113

Susan Moyer and Lauren Kelly

Accounting standards and national tax laws: The IASC and the ban on LIFO pp. 115-141

David A. Guenther and Mohamed Hussein

An application of data envelopment analysis to public sector performance measurement and accountability pp. 143-160

Peter Chalos and Joseph Cherian

Recognition of CPAs not in public practice pp. 161-175

David M. Dennis and James E. Moon

Volume 14, issue 1, 1995

The prospective payment system, hospital efficiency, and compensation contracts for senior-level hospital administrators pp. 1-31

Richard A. Lambert and David F. Larcker

The effect of using diagnostic decision aids for analytical procedures on judges' liability judgments pp. 33-62

John C. Anderson, Marianne M. Jennings, Steven E. Kaplan and Philip M. J. Reckers

Control and inherent risk assessments in client engagements: An examination of their interdependencies pp. 63-83

Mark E. Haskins and Mark W. Dirsmith

Volume 13, issue 4, 1994

Federal capital investment information: An assessment of Public Law 98-501 pp. 283-303

Sharon H. Fettus and Lawrence Gordon

Adverse public policy implications of the accounting conservatism doctrine: The case of premium rate regulation in the HMO industry pp. 305-331

Yaw M. Mensah, Judith M. Considine and Leslie Oakes

Stock price responses to the SEC's enforcement actions pp. 333-347

Mahmoud M. Nourayi

The effect of the Economic Recovery Tax Act of 1981 and the Tax Reform Act of 1986 on the distribution of effective tax rates pp. 349-362

Gil Manzon and W. Robert Smith

Volume 13, issue 3, 1994

Audit fees and client business risk during the S & L crisis: Empirical evidence and directions for future research pp. 185-203

John W. Hill, Robert J. Ramsay and Daniel T. Simon

Testing the determinants of state business tax burdens pp. 205-224

Cynthia C. Vines, Charles W. Swenson and Waymond Rodgers

The redistribution of corporate plant and equipment as a result of the Economic Recovery Tax Act of 1981 pp. 225-252

Beth B. Kern

Volume 13, issue 2, 1994

Distinguishing characteristics of certified public accountants disciplined for unprofessional behavior pp. 97-119

James Schaefer and Robert B. Welker

The use of audit committees for monitoring pp. 121-139

Krishnagopal Menon and Joanne Deahl Williams

The voluntary review of earnings forecasts disclosed in IPO prospectuses pp. 141-158

Y. T. Mak

Goodwill, profitability, and the market value of the firm pp. 159-180

Keith W. Chauvin and Mark Hirschey

Volume 13, issue 1, 1994

Private-college financial results and their effect on tuition-rate policies pp. 1-29

Ken W. Brown

Analysis of the association between pollution performance and input cost factors: The case of electric utility plants pp. 31-48

Martin Freedman and Bikki Jaggi

Unionization and accounting policy choices: An empirical examination pp. 49-78

Charles P. Cullinan and James A. Knoblett

The ethics of managing earnings: An empirical investigation pp. 79-94

Kenneth A. Merchant and Joanne Rockness

Volume 12, issue 4, 1993

Depreciation and capital investment decisions: Experimental evidence in a governmental setting pp. 291-323

Steven J. Kachelmeier and Michael H. Granof

Political scrutiny and earnings management in the oil refining industry pp. 325-351

Steven C. Hall

Auditing, directorships and the demand for monitoring pp. 353-375

Don Anderson, Jere R. Francis and Donald J. Stokes

Volume 12, issue 3, 1993

Voluntary disclosure by NSW statutory authorities: The influence of political visibility pp. 189-216

Stephen Lim and Jill McKinnon

Accounting method related misspecification in cross-sectional capital market research design pp. 217-238

Gerald L. Salamon and Roann Kopel

Accounting controls and bureaucratic strategies in municipal government pp. 239-262

Gary Giroux and David Shields

Audit quality and trading volume reaction: A study of initial public offering of stocks pp. 263-287

Hwee-Yong Jonathan Jang and Chan-Jane Lin

Volume 12, issue 2, 1993

Accounting self-regulation and the enforcement of professional codes pp. 87-112

Bairj Donabedian

The effect of supplemental reserve-based accounting data on the market microstructure pp. 113-133

K. K. Raman and Niranjan Tripathy

Are Medicare audits random or predictable? pp. 135-154

Cyril F. Chang, Paul J. Steinbart and Howard P. Tuckman

Hospital behavior under Medicare incentives pp. 155-185

Naomi S. Soderstrom

Volume 12, issue 1, 1993

Corporate codes of conduct: Economic determinants and legal implications for independent auditors pp. 3-35

Messod D. Beneish and Robert Chatov

Electric utility income in response to the breakdown at the Three Mile Island nuclear power plant and subsequent political events pp. 37-63

Steven F. Cahan

The association between S & Ls' deviation from GAAP and their survival pp. 65-83

Henry Davis and John W. Hill