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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 15, issue 4, 1996

Using accounting data to measure the economic performance of firms pp. 291-303 Downloads
Kenneth V. Peasnell
Return on investment and corporate capital expenditures: Empirical evidence pp. 305-325 Downloads
Lawrence Gordon and Raghavan J. Iyengar
Estimates of economic rates of return for the U.S. pharmaceutical industry, 1976-1987 pp. 327-346 Downloads
William R. Baber and Sok-Hyon Kang
Accounting and economic rates of return: Additional Australian evidence pp. 347-372 Downloads
Gary Kelly
Guest editorial pp. 373-377 Downloads
Yaw M. Mensah
Ad hoc reviewers: February 1992-July 1996 pp. 379-381 Downloads
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 Downloads
C. Bryan Cloyd, James R. Frederickson and John W. Hill
The informativeness of operating statements for commercial nonprofit enterprises pp. 219-246 Downloads
Yaw M. Mensah and Catherine C. Chiang
Planned audit quality pp. 247-269 Downloads
Ramy Elitzur and Haim Falk
A comparison of investors' abilities to assimilate U.S. GAAP disclosures pp. 271-287 Downloads
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 Downloads
Govind S. Iyer, Ananth Seetharaman and Ted D. Englebrecht
Forecast disclosure by initial public offering firms in a low-litigation environment pp. 111-136 Downloads
Y. T. Mak
Dutch accounting legislation and changes of organizational form: An efficient contracting perspective pp. 137-160 Downloads
Steven J. Maijoor
A revised classification pattern of hospital financial ratios pp. 161-181 Downloads
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 Downloads
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 Downloads
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 Downloads
James Schaefer and Michael Zimmer
Incidence of accounting irregularities: An experiment to compare audit, review, and compilation services pp. 293-310 Downloads
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 Downloads
R. S. Olusegun Wallace and Kamal Naser

Volume 14, issue 3, 1995

Evidence on opinion shopping from audit opinion conservatism pp. 179-201 Downloads
Jagan Krishnan and Ray G. Stephens
An empirical analysis of the factors influencing call decisions of local government bonds pp. 203-231 Downloads
Jayaraman Vijayakumar
Financial analysts' earnings forecasts and insider trading pp. 233-261 Downloads
Steven Lustgarten and Vivek Mande

Volume 14, issue 2, 1995

Accounting for loan fees: Stock market reactions to policy-making deliberations pp. 87-113 Downloads
Susan Moyer and Lauren Kelly
Accounting standards and national tax laws: The IASC and the ban on LIFO pp. 115-141 Downloads
David A. Guenther and Mohamed Hussein
An application of data envelopment analysis to public sector performance measurement and accountability pp. 143-160 Downloads
Peter Chalos and Joseph Cherian
Recognition of CPAs not in public practice pp. 161-175 Downloads
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 Downloads
Richard A. Lambert and David F. Larcker
The effect of using diagnostic decision aids for analytical procedures on judges' liability judgments pp. 33-62 Downloads
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 Downloads
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 Downloads
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 Downloads
Yaw M. Mensah, Judith M. Considine and Leslie Oakes
Stock price responses to the SEC's enforcement actions pp. 333-347 Downloads
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 Downloads
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 Downloads
John W. Hill, Robert J. Ramsay and Daniel T. Simon
Testing the determinants of state business tax burdens pp. 205-224 Downloads
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 Downloads
Beth B. Kern

Volume 13, issue 2, 1994

Distinguishing characteristics of certified public accountants disciplined for unprofessional behavior pp. 97-119 Downloads
James Schaefer and Robert B. Welker
The use of audit committees for monitoring pp. 121-139 Downloads
Krishnagopal Menon and Joanne Deahl Williams
The voluntary review of earnings forecasts disclosed in IPO prospectuses pp. 141-158 Downloads
Y. T. Mak
Goodwill, profitability, and the market value of the firm pp. 159-180 Downloads
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 Downloads
Ken W. Brown
Analysis of the association between pollution performance and input cost factors: The case of electric utility plants pp. 31-48 Downloads
Martin Freedman and Bikki Jaggi
Unionization and accounting policy choices: An empirical examination pp. 49-78 Downloads
Charles P. Cullinan and James A. Knoblett
The ethics of managing earnings: An empirical investigation pp. 79-94 Downloads
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 Downloads
Steven J. Kachelmeier and Michael H. Granof
Political scrutiny and earnings management in the oil refining industry pp. 325-351 Downloads
Steven C. Hall
Auditing, directorships and the demand for monitoring pp. 353-375 Downloads
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 Downloads
Stephen Lim and Jill McKinnon
Accounting method related misspecification in cross-sectional capital market research design pp. 217-238 Downloads
Gerald L. Salamon and Roann Kopel
Accounting controls and bureaucratic strategies in municipal government pp. 239-262 Downloads
Gary Giroux and David Shields
Audit quality and trading volume reaction: A study of initial public offering of stocks pp. 263-287 Downloads
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 Downloads
Bairj Donabedian
The effect of supplemental reserve-based accounting data on the market microstructure pp. 113-133 Downloads
K. K. Raman and Niranjan Tripathy
Are Medicare audits random or predictable? pp. 135-154 Downloads
Cyril F. Chang, Paul J. Steinbart and Howard P. Tuckman
Hospital behavior under Medicare incentives pp. 155-185 Downloads
Naomi S. Soderstrom

Volume 12, issue 1, 1993

Corporate codes of conduct: Economic determinants and legal implications for independent auditors pp. 3-35 Downloads
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 Downloads
Steven F. Cahan
The association between S & Ls' deviation from GAAP and their survival pp. 65-83 Downloads
Henry Davis and John W. Hill
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