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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 11, issue 4, 1992

An empirical investigation of the market for 'single audit' services pp. 271-295 Downloads
K. K. Raman and Earl R. Wilson
SEC communications to the independent auditors: An analysis of enforcement actions pp. 297-330 Downloads
David R. Campbell and Larry M. Parker
Financial accounting standard setting as an institutionalized action field: Constraints, opportunities and dilemmas pp. 331-355 Downloads
Timothy J. Fogarty
Data Envelopment Analysis for monitoring customer-supplier relationships pp. 357-372 Downloads
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 Downloads
R. Penny Marquette and Earl R. Wilson
Municipal financial reporting and the general obligation bond market: New York City, 1961-1975 pp. 207-231 Downloads
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 Downloads
Robert L. Hagerman and Joanne P. Healy
The relationship between accounting earnings and bond returns pp. 245-267 Downloads
Jong-Dae Jin

Volume 11, issue 2, 1992

The relation between perceived accounting quality and economic characteristics of the firm pp. 97-118 Downloads
Eugene Imhoff
Stock price informativeness of accounting numbers: Evidence on earnings, book values, and their components pp. 119-154 Downloads
John J. Wild
Municipal selection of a state or external auditor for financial statement audits pp. 155-178 Downloads
Marc A. Rubin

Volume 11, issue 1, 1992

An empirical analysis of theories on factors influencing state government accounting disclosure pp. 1-42 Downloads
Rita Hartung Cheng
Extending technology: The estimation and control of costs pp. 43-66 Downloads
Willis Greer and O. Douglas Moses
Debt covenant disclosures and the impact of SEC Rule 144A pp. 67-81 Downloads
Eric Press and Joseph Weintrop
Debt financing, the Darby Effect, and the inflation-induced penalty in historical cost depreciation pp. 83-92 Downloads
Jacques A. Schnabel and Rashmi Thakhar
Recent ad hoc reviewers pp. 93-94 Downloads
L.A.G. and S.E.L.

Volume 10, issue 4, 1991

The association between municipal disclosure practices and audit quality pp. 245-266 Downloads
Paul A. Copley
Independent auditor perceptions of client strategic planning processes: A conceptual and empirical investigation pp. 267-296 Downloads
Mark W. Dirsmith, Mark A. Covaleski and Clinton White
Exposure, legitimacy, and social disclosure pp. 297-308 Downloads
Dennis M. Patten
The purchase-pooling choice: Some explanatory variables pp. 309-323 Downloads
Kevin Nathan and Kathleen M. Dunne

Volume 10, issue 3, 1991

Firm financial stress and pension plan continuation/replacement decisions pp. 175-206 Downloads
Mary Stone
On the properties of measurement error in cash-recovery-rate-based estimates of economic performance pp. 207-223 Downloads
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 Downloads
Carl M. Habbard and Robert E. Jensen

Volume 10, issue 2, 1991

The economic rationales of CPA licensing pp. 85-103 Downloads
Bairj Donabedian
The influence of political competition on the decision to adopt GAAP pp. 105-134 Downloads
Vivian L. Carpenter
The management of legitimacy and politics in public sector administration pp. 135-156 Downloads
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 Downloads
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 Downloads
Leslie D. Turner and Chauncey DePree
Municipal financial reports: What users want pp. 15-38 Downloads
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 Downloads
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 Downloads
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 Downloads
Al Y. S. Chen, Eugene E. Comiskey and Charles W. Mulford
Cost uncertainty and budget overspending: A safety-first perspective pp. 257-270 Downloads
Moshe Hagigi, Brian D. Kluger and David Shields
Evidence of agency conflict among management, auditors, and the audit committee chair pp. 271-292 Downloads
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 Downloads
Wayne H. Shaw
Tax evasion and the low penalty, low audit rate phenomenon pp. 179-196 Downloads
Robert Halperin and Joseph Tzur
The effect of audit structure on the audit market pp. 197-215 Downloads
Steven E. Kaplan, Krishnagopal Menon and David D. Williams
Operating cash flow formats: Does format influence decisions? pp. 217-235 Downloads
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 Downloads
Terence E. Cooke and R. S. Olusegun Wallace
An empirical analysis of management's choice of accounting treatment for business combinations pp. 111-133 Downloads
Kathleen M. Dunne
Privileged communications, independence, and client advocacy: A perspective on professionalism pp. 135-157 Downloads
G. Stevenson Smith

Volume 9, issue 1, 1990

The use of accounting data in antidumping cases: A public policy perspective pp. 1-18 Downloads
William J. Bollom and Donald R. Simons
The incentives for voluntary audit committee formation pp. 19-36 Downloads
Michael E. Bradbury
The debt equivalence of unfunded government pension obligations pp. 37-56 Downloads
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 Downloads
William R. Baber

Volume 8, issue 4, 1989

Voluntary formation of corporate audit committees among NASDAQ firms pp. 239-265 Downloads
Karen Pincus, Mark Rusbarsky and Jilnaught Wong
Accrual versus cash-basis accounting methods: An agency-theoretic comparison pp. 267-281 Downloads
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 Downloads
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 Downloads
Susan I. Cohen and Martin Loeb
Public disclosure of bank loan accounting information pp. 181-198 Downloads
Robert O. Edmister and Chao Chen
Political interests and governmental accounting disclosure pp. 199-217 Downloads
Gary Giroux
Accounting issues of underground injection of waste pp. 219-234 Downloads
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 Downloads
Alan P. Mayer-Sommer and James P. Bedingfield
The effect of internal service funds on the comparability of government accounting numbers pp. 121-142 Downloads
Florence Cowan Sharp and Robert W. Ingram
Data source and measurement differences in municipal accounting measures pp. 143-160 Downloads
Rhoda Caudill Icerman and Judith K. Welch

Volume 8, issue 1, 1989

Taxpayer compliance under uncertainty pp. 1-27 Downloads
Paul J. Beck and Woon-Oh Jung
An empirical investigation of factors affecting the timeliness of reporting by municipalities pp. 29-55 Downloads
Peggy D. Dwyer and Earl R. Wilson
Representational faithfulness and economic consequences: Their roles in accounting policy pp. 57-68 Downloads
Robert W. Ingram and Frank R. Rayburn
The pragmatic and ethical distinction between two approaches to accounting policy making pp. 69-80 Downloads
Robert G. Ruland
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