Journal of Accounting and Public Policy

1982 - 2011

Current editor(s): L. A. Gordon

From Elsevier
Bibliographic data for series maintained by Catherine Liu ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 11, issue 4, 1992

An empirical investigation of the market for 'single audit' services pp. 271-295

K. K. Raman and Earl R. Wilson

SEC communications to the independent auditors: An analysis of enforcement actions pp. 297-330

David R. Campbell and Larry M. Parker

Financial accounting standard setting as an institutionalized action field: Constraints, opportunities and dilemmas pp. 331-355

Timothy J. Fogarty

Data Envelopment Analysis for monitoring customer-supplier relationships pp. 357-372

Ilene K. Kleinsorge, Philip B. Schary and Ray D. Tanner

Volume 11, issue 3, 1992

The case for mandatory municipal disclosure: Do seasoned municipal bond yields impound publicly available information? pp. 181-206

R. Penny Marquette and Earl R. Wilson

Municipal financial reporting and the general obligation bond market: New York City, 1961-1975 pp. 207-231

Virginia E. Soybel

The impact of SEC-required disclosure and insider-trading regulations on the bid/ask spreads in the over-the-counter market pp. 233-243

Robert L. Hagerman and Joanne P. Healy

The relationship between accounting earnings and bond returns pp. 245-267

Jong-Dae Jin

Volume 11, issue 2, 1992

The relation between perceived accounting quality and economic characteristics of the firm pp. 97-118

Eugene Imhoff

Stock price informativeness of accounting numbers: Evidence on earnings, book values, and their components pp. 119-154

John J. Wild

Municipal selection of a state or external auditor for financial statement audits pp. 155-178

Marc A. Rubin

Volume 11, issue 1, 1992

An empirical analysis of theories on factors influencing state government accounting disclosure pp. 1-42

Rita Hartung Cheng

Extending technology: The estimation and control of costs pp. 43-66

Willis Greer and O. Douglas Moses

Debt covenant disclosures and the impact of SEC Rule 144A pp. 67-81

Eric Press and Joseph Weintrop

Debt financing, the Darby Effect, and the inflation-induced penalty in historical cost depreciation pp. 83-92

Jacques A. Schnabel and Rashmi Thakhar

Recent ad hoc reviewers pp. 93-94

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

Volume 10, issue 4, 1991

The association between municipal disclosure practices and audit quality pp. 245-266

Paul A. Copley

Independent auditor perceptions of client strategic planning processes: A conceptual and empirical investigation pp. 267-296

Mark W. Dirsmith, Mark A. Covaleski and Clinton White

Exposure, legitimacy, and social disclosure pp. 297-308

Dennis M. Patten

The purchase-pooling choice: Some explanatory variables pp. 309-323

Kevin Nathan and Kathleen M. Dunne

Volume 10, issue 3, 1991

Firm financial stress and pension plan continuation/replacement decisions pp. 175-206

Mary Stone

On the properties of measurement error in cash-recovery-rate-based estimates of economic performance pp. 207-223

E. H. Griner and A. W. Stark

Lack of robustness and systematic bias in cash recovery rate methods of deriving internal (Economic) rates of return for business firms pp. 225-242

Carl M. Habbard and Robert E. Jensen

Volume 10, issue 2, 1991

The economic rationales of CPA licensing pp. 85-103

Bairj Donabedian

The influence of political competition on the decision to adopt GAAP pp. 105-134

Vivian L. Carpenter

The management of legitimacy and politics in public sector administration pp. 135-156

Mark A. Covaleski and Mark W. Dirsmith

Auditor concentration and competition among the large public accounting firms: Post-merger status and future implications pp. 157-172

Stanley D. Tonge and Charles W. Wootton

Volume 10, issue 1, 1991

The relative efficiency of boards of accountancy: A measure of the profession's enforcement and disciplinary processes pp. 1-13

Leslie D. Turner and Chauncey DePree

Municipal financial reports: What users want pp. 15-38

Janet D. Daniels and Craig E. Daniels

An empirical analysis of cash flow, working capital, and the stability of financial ratio groups in the hospital industry pp. 39-58

David K. W. Chu, Terrell W. Zollinger, Anne S. Kelly and Robert Saywell

Accounting standards-setting in the U.S.: An analysis of power and social exchange pp. 59-81

Mohamed Hussein and J. Edward Ketz

Volume 9, issue 4, 1990

Foreign currency translation and analyst forecast dispersion: Examining the effects of statement of financial accounting standards no. 52 pp. 239-256

Al Y. S. Chen, Eugene E. Comiskey and Charles W. Mulford

Cost uncertainty and budget overspending: A safety-first perspective pp. 257-270

Moshe Hagigi, Brian D. Kluger and David Shields

Evidence of agency conflict among management, auditors, and the audit committee chair pp. 271-292

Susan Haka and Peter Chalos

Volume 9, issue 3, 1990

The effect of a tax law change on analyst forecasts and earnings interpretations pp. 161-178

Wayne H. Shaw

Tax evasion and the low penalty, low audit rate phenomenon pp. 179-196

Robert Halperin and Joseph Tzur

The effect of audit structure on the audit market pp. 197-215

Steven E. Kaplan, Krishnagopal Menon and David D. Williams

Operating cash flow formats: Does format influence decisions? pp. 217-235

Thomas P. Klammer and Sarah A. Reed

Volume 9, issue 2, 1990

Financial disclosure regulation and its environment: A review and further analysis pp. 79-110

Terence E. Cooke and R. S. Olusegun Wallace

An empirical analysis of management's choice of accounting treatment for business combinations pp. 111-133

Kathleen M. Dunne

Privileged communications, independence, and client advocacy: A perspective on professionalism pp. 135-157

G. Stevenson Smith

Volume 9, issue 1, 1990

The use of accounting data in antidumping cases: A public policy perspective pp. 1-18

William J. Bollom and Donald R. Simons

The incentives for voluntary audit committee formation pp. 19-36

Michael E. Bradbury

The debt equivalence of unfunded government pension obligations pp. 37-56

K. K. Raman and Earl R. Wilson

Toward a framework for evaluating the role of accounting and auditing in political markets: The influence of political competition pp. 57-73

William R. Baber

Volume 8, issue 4, 1989

Voluntary formation of corporate audit committees among NASDAQ firms pp. 239-265

Karen Pincus, Mark Rusbarsky and Jilnaught Wong

Accrual versus cash-basis accounting methods: An agency-theoretic comparison pp. 267-281

Young K. Kwon

Differential reactions to legislative signaling during the enactment of ERTA and TEFRA: An empirical investigation of market returns and volume pp. 283-321

Stephen M. Courtenay, Robert P. Crum and Stuart B. Keller

Volume 8, issue 3, 1989

The demand for cost allocations: The case of incentive contracts versus fixed-price contracts pp. 165-180

Susan I. Cohen and Martin Loeb

Public disclosure of bank loan accounting information pp. 181-198

Robert O. Edmister and Chao Chen

Political interests and governmental accounting disclosure pp. 199-217

Gary Giroux

Accounting issues of underground injection of waste pp. 219-234

William A. Hillison, William F. Jordan and Kenneth Pogach

Volume 8, issue 2, 1989

A reexamination of the relative profitability of the U.S. defense industry: 1968-1977 pp. 83-119

Alan P. Mayer-Sommer and James P. Bedingfield

The effect of internal service funds on the comparability of government accounting numbers pp. 121-142

Florence Cowan Sharp and Robert W. Ingram

Data source and measurement differences in municipal accounting measures pp. 143-160

Rhoda Caudill Icerman and Judith K. Welch

Volume 8, issue 1, 1989

Taxpayer compliance under uncertainty pp. 1-27

Paul J. Beck and Woon-Oh Jung

An empirical investigation of factors affecting the timeliness of reporting by municipalities pp. 29-55

Peggy D. Dwyer and Earl R. Wilson

Representational faithfulness and economic consequences: Their roles in accounting policy pp. 57-68

Robert W. Ingram and Frank R. Rayburn

The pragmatic and ethical distinction between two approaches to accounting policy making pp. 69-80

Robert G. Ruland