Journal of Accounting and Public Policy

1982 - 2011

Current editor(s): L. A. Gordon

From Elsevier
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Public policy implications of financial information requirements under the national labor relations act pp. 253-257: Morris M. Kleiner
Accounting and budgeting systems: The issue of congruency pp. 259-292: Lawrence Gordon and Fred E. Sellers
A fundamental flaw of debt limitations for state and local governments pp. 293-310: Michael H. Granof
Code of ethics: The professional catch 22 pp. 311-323: John E. Beach

Institutional legitimacy and the FASB pp. 165-183: Steven B. Johnson and David Solomons
Company size and the issue of quarterly segment reporting pp. 185-197: Peter A. Silhan
A suggested classification for social accounting research pp. 199-221: M. R. Mathews
Duty, obligation, and responsibility in accounting policy making pp. 223-237: Robert G. Ruland
"Economic, political, and civil indicators and reporting and disclosure adequacy: Empirical investigation": A comment pp. 239-248: J. M. Parkinson
"Economic, political and civil indicators and reporting and disclosure adequacy: Empirical investigation": A reply pp. 249-250: Ahmed Belkaoui

Federal capital investment policy: A role for accounting pp. 81-89: Mark A. Heuer
The role of generally accepted reporting methods in the public sector: An empirical test pp. 91-106: William R. Baber and Pradyot K. Sen
State regulation of accounting practices and municipal borrowing costs pp. 107-122: Earl Benson, Barry R. Marks and K. K. Raman
The costs of complying with a government data collection program: the FTC's Line of Business Report pp. 123-137: George J. Benston
An empirical examination of capital expenditure in the health sector pp. 139-162: Mark A. Covaleski and Charles J. Davis

Codes of ethics and self-regulation for non-public accountants: A public policy perspective pp. 1-8: Stephen E. Loeb
Accounting information and municipal bond net interest cost: An empirical evaluation pp. 9-28: Nicholas G. Apostolou, James M. Reeve and Gary A. Giroux
Tax reform: Analyzing a comprehensive income tax pp. 29-38: John R. Robinson
Consumer deposit demand, interest rate differentials, and public welfare pp. 39-54: Robert O. Edmister and Harry E. Merriken
Theories of the state and the state of accounting: Economic reductionism and political voluntarism in accounting regulation theory pp. 55-74: Anthony Tinker
A comment on: "Effective corporate tax rates" pp. 75-78: Victor L. Bernard

Core theory and uniformity in accounting: Rationalizing the accounting rulemaker pp. 225-237: Varouj Aivazian and Jeffrey L. Callen
The perceived instability of tax legislation and its effect on consumption-investment decisions pp. 239-262: Robert Halperin
Discovering an accountant's tax accrual workpapers: Should auditors join the priveleged few? pp. 263-280: William H. Volz
A look at the public policy conflict regarding the discovery of accountants' tax accrual workpapers pp. 281-288: Burt A. Leete
Failure prediction: Sensitivity of classification accuracy to alternative statistical methods and variable sets pp. 289-307: Michelle M. Hamer

Accounting and public policy pp. 143-146: Harry S. Havens
Municipal bond market recognition of pension reporting practices pp. 147-165: Ronald M. Copeland and Robert W. Ingram
The investment tax credit in capital replacement: A simulation pp. 167-187: C. A. Hawkins and D. N. Leggett
The economic rationale for the nature and extent of corporate financial disclosure regulation: A critical assessment pp. 189-205: Kerry Cooper and Gerald D. Keim
Economic, political, and civil indicators and reporting and disclosure adequacy: Empirical investigation pp. 207-219: Ahmed Belkaoui

On the accountability-based conceptual framework of accounting pp. 75-81: Yuji Ijiri
Utilization of SFAS No. 14 disclosures in assessing operating risk pp. 83-98: Dan S. Dhaliwal, Fratern M. Mboya and Russell M. Barefield
Integrating human resource accounting into the public policy process: An illustration pp. 99-114: K. J. Euske and C. Rock
Industry, market structure, and the informational content of financial statements pp. 115-131: Daniel Zeghal
Where have all the deep discounts gone? pp. 133-140: Willis Greer

Federal capital investments and public policy: The budgeting link pp. 1-4: Lawrence Gordon
The importance of state accounting practices for creditor decisions pp. 5-17: Robert W. Ingram
Simple theories for complex processes: Accounting policy and the market for myopia pp. 19-42: E. A. Lowe, A. G. Puxty and R. C. Laughlin
Auditor independence and nonaudit services: Director views and their policy implications pp. 43-62: Kurt Pany and P. M. J. Reckers
Systematic risk and the theory of the firm: A reexamination pp. 63-72: David H. Goldenberg and Raymond Chiang

Accounting and public policy pp. 1-3: Lawrence Gordon and Stephen E. Loeb
An analysis of the role of accounting standards for enhancing corporate governance and social responsibility pp. 5-17: George J. Benston
Strategic behavior and regulation research in accounting pp. 19-32: Amin H. Amershi, Joel S. Demski and Mark A. Wolfson
Disclosure regulation and public policy a sociohistorical reappraisal pp. 33-57: Barbara Dubis Merino and Marilyn Dale Neimark
The effectiveness of electric utility price regulation in the 1970s a stochastic dominance analysis pp. 59-77: Joseph Aharony and Haim Falk