Journal of Accounting and Public Policy
July 2011, Volume 30, Issue 4
- 298-326 Regulation FD, accounting restatements and transient institutional investors' trading behavior
by Li, Xu & Radhakrishnan, Suresh & Shin, Haeyoung & Zhang, Jin
- 327-347 Reputation concerns and herd behavior of audit committees - A corporate governance problem
by Schöndube-Pirchegger, Barbara & Schöndube, Jens Robert
- 348-366 Voluntary disclosure and the cost of equity capital: Evidence from management earnings forecasts
by Kim, Joung W. & Shi, Yaqi
- 367-382 Industry specialist auditors, outsider directors, and financial analysts
by Sun, Jerry & Liu, Guoping
- 383-392 Strategic revelation of differences in segment earnings growth
by Wang, Qian & Ettredge, Michael & Huang, Ying & Sun, Lili
May 2011, Volume 30, Issue 3
- 203-216 The accounting art of war: Bounded rationality, earnings management and insider trading
by Elitzur, Ramy
- 217-235 Professionalising British central government bureaucracy c. 1850: The accounting dimension
by Edwards, John Richard
- 236-255 The effect of SFAS 142 on the ability of goodwill to predict future cash flows
by Lee, Cheol
- 256-274 The association between non-financial performance measures in executive compensation contracts and earnings management
by Ibrahim, Salma & Lloyd, Cynthia
- 275-294 Sarbanes-Oxley Act and the quality of earnings and accruals: Market-based evidence
by Kalelkar, Rachana & Nwaeze, Emeka T.
March 2011, Volume 30, Issue 2
- 103-121 Do earnings reported under IFRS tell us more about future earnings and cash flows?
by Atwood, T.J. & Drake, Michael S. & Myers, James N. & Myers, Linda A.
- 122-144 Does it really pay to be green? Determinants and consequences of proactive environmental strategies
by Clarkson, Peter M. & Li, Yue & Richardson, Gordon D. & Vasvari, Florin P.
- 145-165 Accounting choice and future performance: The case of R&D accounting in France
by Cazavan-Jeny, Anne & Jeanjean, Thomas & Joos, Peter
- 166-187 Value relevance of discretionary accruals in the Asian financial crisis of 1997-1998
by Choi, Jong-Hag & Kim, Jeong-Bon & Lee, Jay Junghun
- 188-198 The role of corporate governance in meeting or beating analysts' forecast
by Adut, Davit & Duru, Augustine & Galpin, Wendy Liu
January 2011, Volume 30, Issue 1
- 1-21 The informativeness of analyst forecast revisions and the valuation of R&D-intensive firms
by Huang, Yuan & Zhang, Guochang
- 22-49 The aftermath of public attention on accounting improprieties: Effects on securities class action settlements
by Simmons, Laura E.
- 50-70 The effect of board of director composition on corporate tax aggressiveness
by Lanis, Roman & Richardson, Grant
- 71-88 Public mandates, market monitoring, and nonprofit financial disclosures
by Calabrese, Thad D.
- 89-100 Controlling shareholders' tunneling and executive compensation: Evidence from China
by Wang, Kun & Xiao, Xing
November 2010, Volume 29, Issue 6
- 517-532 Accounting and non-accounting determinants of default: An analysis of privately-held firms
by Bhimani, Alnoor & Gulamhussen, Mohamed Azzim & Lopes, Samuel Da-Rocha
- 533-558 The relation between corporate governance and CEOs' equity grants
by Brown, Lawrence D. & Lee, Yen-Jung
- 559-577 The mediated effect of SAS No. 99 and Sarbanes-Oxley officer certification on jurors' evaluation of auditor liability
by Victoravich, Lisa M.
- 578-603 Incentive effects of bonus depreciation
by Hulse, David S. & Livingstone, Jane R.
- 604-611 Two conflicting definitions of relevance in the FASB Conceptual Framework
by Cho, Myojung & Kim, Oliver & Lim, Steve C.
September 2010, Volume 29, Issue 5
- 403-423 The effect of Regulation Fair Disclosure on expectations management: International evidence
by Canace, Thomas G. & Caylor, Marcus L. & Johnson, Peter M. & Lopez, Thomas J.
- 424-438 How do firms react to the prohibition of long-lived asset impairment reversals? Evidence from China
by Zhang, Ran & Lu, Zhengfei & Ye, Kangtao
- 439-458 Exploring Sarbanes-Oxley's effect on attitudes, perceptions of norms, and intentions to commit financial statement fraud from a general deterrence perspective
by Ugrin, Joseph C. & Odom, Marcus D.
- 459-480 The effect of alternative goals on earnings management studies: An earnings benchmark examination
by Hansen, James C.
- 481-502 Internal control reporting differences among public and governmental auditors: The case of city and county Circular A-133 audits
by López, Dennis M. & Peters, Gary F.
- 503-513 Audit committee characteristics and investment in internal auditing
by Barua, Abhijit & Rama, Dasaratha V & Sharma, Vineeta
July 2010, Volume 29, Issue 4
- 311-329 Conditional accounting conservatism and future negative surprises: An empirical investigation
by Kim, Bong Hwan & Pevzner, Mikhail
- 330-352 Do the Big 4 and the Second-tier firms provide audits of similar quality?
by Boone, Jeff P. & Khurana, Inder K. & Raman, K.K.
- 353-373 Belief perseverance among accounting practitioners regarding the effect of non-audit services on auditor independence
by Beaulieu, Philip & Reinstein, Alan
- 374-399 Meeting user information needs: The impact of major changes in FASB and GASB standards on financial reporting by colleges and universities
by Fischer, Mary & Gordon, Teresa P. & Kraut, Marla A.
June 2010, Volume 29, Issue 3
- 195-225 Disciplinary measures in response to restatements after Sarbanes-Oxley
by Burks, Jeffrey J.
- 226-241 Does auditor tenure affect accounting conservatism? Further evidence
by Li, Dan
- 242-258 Do non-profit hospitals provide more charity care when faced with a mandatory minimum standard? Evidence from Texas
by Kennedy, Frances A. & Burney, Laurie L. & Troyer, Jennifer L. & Caleb Stroup, J.
- 259-280 A transparency Disclosure Index measuring disclosures: Chinese listed companies
by Cheung, Yan-Leung & Jiang, Ping & Tan, Weiqiang
- 281-295 Litigation environment and auditors' decisions to accept clients' aggressive reporting
by Hwang, Nen-Chen Richard & Chang, C. Janie
- 296-306 Does it add up? Early evidence on the data quality of XBRL filings to the SEC
by Debreceny, Roger & Farewell, Stephanie & Piechocki, Maciej & Felden, Carsten & Gräning, André
March 2010, Volume 29, Issue 2
- 115-137 Valuation of firms that disclose related party transactions
by Kohlbeck, Mark & Mayhew, Brian W.
- 138-159 Debt, diversification and earnings management
by Rodríguez-Pérez, Gonzalo & van Hemmen, Stefan
- 160-176 Social responsibility and corporate reputation: The case of the Arthur Andersen Enron audit failure
by Linthicum, Cheryl & Reitenga, Austin L. & Sanchez, Juan Manuel
- 177-192 The impact of corporate social disclosure on investment behavior: A cross-national study
by van der Laan Smith, Joyce & Adhikari, Ajay & Tondkar, Rasoul H. & Andrews, Robert L.
January 2010, Volume 29, Issue 1
- 1-26 Tunneling as an incentive for earnings management during the IPO process in China
by Aharony, Joseph & Wang, Jiwei & Yuan, Hongqi
- 27-44 Are corporate managers savvy about their stock price? Evidence from insider trading after earnings announcements
by Kolasinski, Adam & Li, Xu
- 45-59 Joint selection of balanced scorecard targets and weights in a collaborative setting
by Herath, Hemantha S.B. & Bremser, Wayne G. & Birnberg, Jacob G.
- 60-81 The effects of advertising and solicitation on audit fees
by Hay, David & Knechel, W. Robert
- 82-95 Strategic revenue recognition to achieve earnings benchmarks
by Caylor, Marcus L.
November 2009, Volume 28, Issue 6
- 1-1 Foreword
by Baber, William R. & Granof, Michael H.
- 469-484 The role of rating agencies in the market for charitable contributions: An empirical test
by Gordon, Teresa P. & Knock, Cathryn L. & Neely, Daniel G.
- 485-494 Unintended consequences of expense ratio guidelines: The Avon breast cancer walks
by Tinkelman, Daniel
- 495-509 Determinants of nonprofits' taxable activities
by Yetman, Michelle H. & Yetman, Robert J.
- 510-524 Audit value and charitable organizations
by Kitching, Karen
- 525-540 The quality and conservatism of the accounting earnings of local governments
by Pinnuck, Matt & Potter, Bradley N.
September 2009, Volume 28, Issue 5
- 369-385 Audit and non-audit fees and capital market perceptions of auditor independence
by Ghosh, Aloke (Al) & Kallapur, Sanjay & Moon, Doocheol
- 386-400 Ethical norms of CFO insider trading
by Kaplan, Steven E. & Samuels, Janet A. & Thorne, Linda
- 401-418 Differential effects of regulation FD on short- and long-term analyst forecasts
by Srinidhi, Bin & Leung, Sidney & Jaggi, Bikki
- 419-445 Market uncertainty and disclosure of internal control deficiencies under the Sarbanes-Oxley Act
by Kim, Yongtae & Park, Myung Seok
- 446-465 An investigation of nonprofessional investors' qualitative materiality judgments incorporating SEC listed vs. non-listed events
by Pinsker, Robert & Pitre, Terence J. & Daigle, Ronald
July 2009, Volume 28, Issue 4
- 265-280 Are fully independent audit committees really necessary?
by Bronson, Scott N. & Carcello, Joseph V. & Hollingsworth, Carl W. & Neal, Terry L.
- 281-300 Family control, board independence and earnings management: Evidence based on Hong Kong firms
by Jaggi, Bikki & Leung, Sidney & Gul, Ferdinand
- 301-327 Enterprise risk management and firm performance: A contingency perspective
by Gordon, Lawrence A. & Loeb, Martin P. & Tseng, Chih-Yang
- 328-348 Does information uncertainty affect investors' responses to analysts' forecast revisions? An investigation of accounting restatements
by Barniv, Ran R. & Cao, Jian
- 349-365 Usefulness of comprehensive income reporting in Canada
by Kanagaretnam, Kiridaran & Mathieu, Robert & Shehata, Mohamed
May 2009, Volume 28, Issue 3
- 167-188 Geographic earnings disclosure and trading volume
by Hope, Ole-Kristian & Thomas, Wayne B. & Winterbotham, Glyn
- 189-206 The impact of accounting information quality on the mispricing of accruals: The case of FRS3 in the UK
by Chan, Ann L-C & Lee, Edward & Lin, Stephen
- 207-230 Does auditor designation by the regulatory authority improve audit quality? Evidence from Korea
by Kim, Jeong-Bon & Yi, Cheong H.
- 231-250 Investor perceptions of an auditor's adverse internal control opinion
by Lopez, Thomas J. & Vandervelde, Scott D. & Wu, Yi-Jing
- 251-261 A note on value relevance of mark-to-market values of energy contracts under EITF Issue No. 98-10
by Eng, Li Li & Saudagaran, Shahrokh & Yoon, Sora
2009, Volume 28, Issue 2
- 71-91 Mandatory audit firm rotation: Fresh look versus poor knowledge
by Lu, Tong & Sivaramakrishnan, K.
- 92-117 Earnings quality effect of state antitakeover statutes
by Zhao, Yijiang & Chen, Kung H.
- 118-132 The timeliness and consequences of disseminating public information by regulators
by Firth, Michael & Rui, Oliver M. & Wu, Xi
- 133-147 Quantum information and accounting information: Exploring conceptual applications of topology
by Demski, Joel S. & FitzGerald, Stephen A. & Ijiri, Yuji & Ijiri, Yumi & Lin, Haijin
- 148-153 Observations on measuring the differences between domestic accounting standards and IAS
by Nobes, Christopher W.
- 154-161 Observations on measuring the differences between domestic accounting standards and IAS: A reply
by Ding, Yuan & Jeanjean, Thomas & Stolowy, Herv
2009, Volume 28, Issue 1
- 1-15 Shareholder litigation, management forecasts, and productive decisions during the initial public offerings
by Li, Yinghua
- 16-32 The value relevance of R&D across profit and loss firms
by Franzen, Laurel & Radhakrishnan, Suresh
- 33-50 Does audit quality matter more for firms with high investment opportunities?
by Lai, Kam-Wah
- 51-57 Response to FAF exposure draft, "Proposed changes to oversight, structure, and operations of the FAF, FASB, and GASB"
by Colson, Robert H. & Benston, George J. & Carmichael, Douglas C. & Christensen, Theodore E. & Jamal, Karim & Moehrle, Stephen & Rajgopal, Shivaram & Stober, Thomas & Sunder, Shyam & Watts, Ross L.
- 58-67 The role of audit evidence in a strategic audit
by Ohta, Yasuhiro
2008, Volume 27, Issue 6
- 433-443 Information friction and investor home bias: A perspective on the effect of global IFRS adoption on the extent of equity home bias
by Beneish, Messod D. & Yohn, Teri Lombardi
- 444-454 The role of a crisis in reshaping the role of accounting
by Bhimani, Alnoor
- 455-461 On the global acceptance of IAS/IFRS accounting standards: The logic and implications of the principles-based system
by Carmona, Salvador & Trombetta, Marco
- 462-473 The rise and rise of IFRS: An examination of IFRS diffusion
by Chua, Wai Fong & Taylor, Stephen L.
- 474-479 Implementation of IFRS in a regulated market
by Ding, Yuan & Su, Xijia
- 480-494 Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption
by Jeanjean, Thomas & Stolowy, Hervé
- 495-502 Harmonisation or discord? The critical role of the IASB conceptual framework review
by Whittington, Geoffrey
2008, Volume 27, Issue 5
- 357-373 Culture and auditor choice: A test of the secrecy hypothesis
by Hope, Ole-Kristian & Kang, Tony & Thomas, Wayne & Yoo, Yong Keun
- 374-393 Accounting fundamentals and CEO bonus compensation
by Jackson, Scott B. & Lopez, Thomas J. & Reitenga, Austin L.
- 394-408 Market for former Andersen clients: Evidence from government and non-profit sectors
by Vermeer, Thomas E.
- 409-419 Should earnings thresholds be used as delisting criteria in stock market?
by Jiang, Guohua & Wang, Hansheng
- 420-429 Unusual operating cash flows and stock returns
by Luo, Mei
2008, Volume 27, Issue 4
- 277-294 The determinants of analyst-firm pairings
by Liang, Lihong & Riedl, Edward J. & Venkataraman, Ramgopal
- 295-316 Reg-FD and the competitiveness of all-star analysts
by Bagnoli, Mark & Watts, Susan G. & Zhang, Yong
- 317-338 An empirical evaluation of analysts' herding behavior following Regulation Fair Disclosure
by Mensah, Yaw M. & Yang, Rong
- 339-354 Accounting measures and international pricing models: Justifying accounting homogeneity
by Gómez-Biscarri, Javier & López-Espinosa, Germán
2008, Volume 27, Issue 3
- 195-216 Voluntary disclosure and its impact on share prices: Evidence from the UK biotechnology sector
by Dedman, Elisabeth & Lin, Stephen W.-J & Prakash, Arun J. & Chang, Chun-Hao
- 217-237 Was audit quality of Laventhol and Horwath poor?
by Lai, Kam-Wah & Gul, Ferdinand A.
- 238-261 The deregulatory effects of the Telecommunications Act of 1996 on the broadcasting industry: Expectations vs. reality
by Zhong, Ke & Cao, Yong & Ning, Yixi
- 262-274 Government assisted earnings management in China
by Chen, Xiao & Lee, Chi-Wen Jevons & Li, Jing
2008, Volume 27, Issue 2
- 101-114 The shortcomings of fair-value accounting described in SFAS 157
by Benston, George J.
- 115-132 Does auditor tenure influence the reporting of conservative earnings?
by Jenkins, David S. & Velury, Uma
- 133-166 Executive pensions, disclosure quality, and rent extraction
by Kalyta, Paul & Magnan, Michel
- 167-176 Eco-efficiency and firm value
by Sinkin, Charlene & Wright, Charlotte J. & Burnett, Royce D.
- 177-192 Auditor rotation and the appearance of independence: Evidence from non-professional investors
by Kaplan, Steven E. & Mauldin, Elaine G.
2008, Volume 27, Issue 1
- 1-18 The effect of auditors' internal control opinions on loan decisions
by Schneider, Arnold & Church, Bryan K.
- 19-37 Delays in reporting price-sensitive information: The case of going concern
by Citron, David B. & Taffler, Richard J. & Uang, Jinn-Yang
- 38-61 Capped hospital budgets, risk-influencing activities and financial consequences
by Ernst, C. & Szczesny, A.
- 62-87 The impact of corporate governance on Internet financial reporting
by Kelton, Andrea S. & Yang, Ya-wen
- 88-96 The effects of standardized tax rates, average tax rates, and the distribution of income on tax progressivity
by Iyer, Govind S. & Schmidt, Andrew & Seetharaman, Ananth
2007, Volume 26, Issue 6
- 639-688 Information sharing among firms and cyber attacks
by Hausken, Kjell
- 689-704 Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia
by Richardson, Grant & Lanis, Roman
- 705-732 Auditor specialization, perceived audit quality, and audit fees in the local government audit market
by Lowensohn, Suzanne & Johnson, Laurence E. & Elder, Randal J. & Davies, Stephen P.
- 733-748 US oil companies' earnings management in response to hurricanes Katrina and Rita
by Byard, Donal & Hossain, Mahmud & Mitra, Santanu
2007, Volume 26, Issue 5
- 527-554 Career concerns and mandated disclosure
by Autrey, Romana L. & Dikolli, Shane S. & Paul Newman, D.
- 555-583 Local tax rebates, corporate tax burdens, and firm migration: Evidence from China
by Wu, Liansheng & Wang, Yaping & Lin, Bing-Xuan & Li, Chen & Chen, Shaw
- 584-620 Auditing standards, increased accounting disclosure, and information asymmetry: Evidence from an emerging market
by Zhou, Haiyan
- 621-633 General theory of cost minimization strategies of continuous audit of databases
by Pathak, Jagdish & Nkurunziza, Severien & Ahmed, S. Ejaz
2007, Volume 26, Issue 4
- 387-435 Classificatory income smoothing: The impact of a change in regime of reporting financial performance
by Athanasakou, Vasiliki E. & Strong, Norman C. & Walker, Martin
- 436-462 Executive compensation and non-financial risk: An empirical examination
by Campbell, Katherine & Johnston, Derek & Sefcik, Stephan E. & Soderstrom, Naomi S.
- 463-496 Ownership, two-tier board structure, and the informativeness of earnings - Evidence from China
by Firth, Michael & Fung, Peter M.Y. & Rui, Oliver M.
- 497-522 Does good corporate governance reduce information asymmetry around quarterly earnings announcements?
by Kanagaretnam, Kiridaran & Lobo, Gerald J. & Whalen, Dennis J.
2007, Volume 26, Issue 3
- 267-299 Institutional investor type, earnings management and benchmark beaters
by Koh, Ping-Sheng
- 300-327 Audit committee quality, auditor independence, and internal control weaknesses
by Zhang, Yan & Zhou, Jian & Zhou, Nan
- 328-375 Investor relations, reputational bonding, and corporate governance: The case of Royal Ahold
by de Jong, Abe & DeJong, Douglas V. & Mertens, Gerard & Roosenboom, Peter
- 376-384 Income repatriation decision for multinational corporations: Tax issues
by Dodonova, Anna & Khoroshilov, Yuri
2007, Volume 26, Issue 2
- 131-159 Audit firm tenure and financial restatements: An analysis of industry specialization and fee effects
by Stanley, Jonathan D. & Todd DeZoort, F.
- 160-192 Does implementation guidance affect opportunistic reporting and value relevance of earnings?
by Boone, Jeff P. & Raman, K.K.
- 193-211 Electric utility deregulation: Stranded costs vs. stranded benefits
by Nunez, Karen
- 212-248 Client importance and non-Big 5 auditors' reporting decisions
by Hunt, Allen K. & Lulseged, Ayalew
- 249-262 Boards, ownership structure, and involuntary delisting from the New York Stock Exchange
by Charitou, Andreas & Louca, Christodoulos & Vafeas, Nikos
2007, Volume 26, Issue 1
- 1-38 Differences between domestic accounting standards and IAS: Measurement, determinants and implications
by Ding, Yuan & Hope, Ole-Kristian & Jeanjean, Thomas & Stolowy, Herve
- 39-61 The effect of changes in Japanese consolidation policy on analyst forecast error
by Herrmann, Don & Inoue, Tatsuo & Thomas, Wayne B.
- 62-95 Is the value relevance of earnings conditional on the timing of earnings information?
by Caylor, Marcus L. & Lopez, Thomas J. & Rees, Lynn
- 96-116 Effective controls for research in international accounting
by Ruland, William & Shon, John & Zhou, Ping
- 117-126 Effective experimental controls for research in international accounting: Further thoughts
by Ndubizu, Gordian A. & Sanchez, Maria H. & Hong, Yongtao
2006, Volume 25, Issue 6
- 629-665 Income, interdependence, and substitution effects affecting incentives for security investment
by Hausken, Kjell
- 666-686 An experimental investigation of accounting information's influence on the individual giving process
by Buchheit, Steve & Parsons, Linda M.
- 687-705 Hedging, hedge accounting, and speculation in a rational expectations equilibrium
by Schondube-Pirchegger, Barbara
- 706-739 Auditors' decision-making under going-concern uncertainties in low litigation-risk environments: Evidence from Hong Kong
by Lam, Kevin C.K. & Mensah, Yaw M.
- 740-745 The civil justice system and going concern audit reports: Comments on "Auditors' decision-making under going concern uncertainties in low litigation risk environments: Evidence from Hong Kong"
by LaSalle, Randall E.
- 746-754 A reply to Randall E. LaSalle: "The civil justice system and going-concern audit reports: Comments on `Auditors' decision-making under going-concern uncertainties in low litigation-risk environments: Evidence from Hong Kong' "
by Lam, Kevin C.K. & Mensah, Yaw M.
2006, Volume 25, Issue 5
- 503-530 The impact of the Sarbanes-Oxley Act on the corporate disclosures of information security activities
by Gordon, Lawrence A. & Loeb, Martin P. & Lucyshyn, William & Sohail, Tashfeen
- 531-553 The use of management forecasts to dampen analysts' expectations
by Baik, Bok & Jiang, Guohua
- 554-573 Effect of accounting discretion on ability of managers to smooth earnings
by Tan, Hwee-Cheng & Jamal, Karim
- 574-595 Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia
by Adhikari, Ajay & Derashid, Chek & Zhang, Hao
- 596-608 The role of peer performance in managerial compensation surrounding the 1996 Telecommunications Act
by Cheng, Shijun & Xu, Xiaoyan
- 609-625 Corporate governance and the quality of financial analysts' information
by Byard, Donal & Li, Ying & Weintrop, Joseph
2006, Volume 25, Issue 4
- 357-358 Journal of Accounting and Public Policy: 25th Anniversary
by Gordon, Lawrence A. & Loeb, Martin P.
- 359-389 The effect of directors' equity incentives on earnings management
by Ronen, Joshua & Tzur, Joseph & Yaari, Varda (Lewinstein)
- 390-408 Virtual integration costs and the limits of supply chain scalability
by Bhimani, Alnoor & Ncube, Mthuli
- 409-434 Corporate governance and firm valuation
by Brown, Lawrence D. & Caylor, Marcus L.
- 435-464 Quantum information and accounting information: Their salient features and conceptual applications
by Demski, Joel S. & FitzGerald, Stephen A. & Ijiri, Yuji & Ijiri, Yumi & Lin, Haijin
- 465-484 Fair-value accounting: A cautionary tale from Enron
by Benston, George J.
- 485-497 A test of the loan prohibition of the Sarbanes-Oxley Act: Are firms that grant loans to executives more likely to misstate their financial results?
by Cullinan, Charles P. & Du, Hui & Wright, Gail B.
2006, Volume 25, Issue 3
- 231-264 The value relevance of management's research and development reporting choice: Evidence from Australia
by Ahmed, Kamran & Falk, Haim
- 265-298 The economic benefit of goal congruence and implications for management control systems
by Bouillon, Marvin L. & Ferrier, Gary D. & Stuebs, Martin Jr. & West, Timothy D.
- 299-331 Intra-industry imitation in corporate environmental reporting: An international perspective
by Aerts, Walter & Cormier, Denis & Magnan, Michel
- 332-353 Auditor decision-making in different litigation environments: The Private Securities Litigation Reform Act, audit reports and audit firm size
by Geiger, Marshall A. & Raghunandan, K. & Rama, Dasaratha V.
2006, Volume 25, Issue 2
- 121-139 Corporate governance mechanisms and the early-filing of CEO certification
by Wilkinson, Brett R. & Clements, Curtis E.
- 140-170 The valuation properties of earnings and book value prepared under US GAAP in Chile and IAS in Peru
by Ndubizu, Gordian A. & Sanchez, Maria H.
- 171-194 Market performance impacts of human capital disclosures
by Lajili, Kaouthar & Zeghal, Daniel
- 195-228 How does accounting fit into a firm's political strategy?
by Johnston, Derek & Jones, Denise A.
2006, Volume 25, Issue 1
- 1-31 Information transparency and pricing in the municipal bond secondary market
by Reck, Jacqueline L. & Wilson, Earl R.
- 32-70 The economic value of regulated disclosure: Evidence from the banking sector
by Tadesse, Solomon
- 71-90 Earnings quality decline and the effect of industry specialist auditors: An analysis of the late 1990s
by Jenkins, David S. & Kane, Gregory D. & Velury, Uma
- 91-115 Effects of professional and non-professional investors' perceptions of board effectiveness on their judgments: An experimental study
by Sharma, Divesh S.
2005, Volume 24, Issue 6
- 451-488 Is China's securities regulatory agency a toothless tiger? Evidence from enforcement actions
by Chen, Gongmeng & Firth, Michael & Gao, Daniel N. & Rui, Oliver M.
- 489-520 The effect of non-audit services on client risk, acceptance and staffing decisions
by Asare, Stephen & Cohen, Jeffrey & Trompeter, Greg
- 521-531 Enterprise risk management: An empirical analysis of factors associated with the extent of implementation
by Beasley, Mark S. & Clune, Richard & Hermanson, Dana R.
2005, Volume 24, Issue 5
- 357-390 Do auditor resignations reduce uncertainty about the quality of firms' financial reporting?
by Beneish, Messod D. & Hopkins, Patrick E. & Jansen, Ivo Ph. & Martin, Roger D.
- 391-430 The impact of culture and governance on corporate social reporting
by Haniffa, R.M. & Cooke, T.E.
- 431-447 Earnings-based bonus plans and the agency costs of debt
by Duru, Augustine & Mansi, Sattar A. & Reeb, David M.
2005, Volume 24, Issue 4
- 255-279 US accounting standards and their environment: A dualistic study of their 75-years of transition
by Ijiri, Yuji
- 280-299 Managers' forecast guidance of analysts: International evidence
by Brown, Lawrence D. & Higgins, Huong N.
- 300-324 Explaining firm willingness to forfeit tax deductions under Internal Revenue Code Section 162(m): The million-dollar cap
by Balsam, Steven & Jennifer Yin, Qin
- 325-354 Auditor compensation, disclosure quality, and market liquidity: Evidence from the stock market
by Ascioglu, Asli & Hegde, Shantaram P. & McDermott, John B.
2005, Volume 24, Issue 3
- 165-174 From conformance to performance: The corporate responsibilities continuum
by Bhimani, Alnoor & Soonawalla, Kazbi
- 175-206 An investigation of regulatory and voluntary environmental capital expenditures
by Johnston, Derek
- 207-241 External audit in the National Health Service in England and Wales: A study of an oversight body's control of auditor remuneration
by Basioudis, Ilias G. & Ellwood, Sheila
- 243-252 Unintended consequences of regulating disclosures: The case of Regulation Fair Disclosure
by Arya, Anil & Glover, Jonathan & Mittendorf, Brian & Narayanamoorthy, Ganapathi
2005, Volume 24, Issue 2
- 81-100 How should banks account for loan losses
by Benston, George J. & Wall, Larry D.
- 101-121 Determinants of voluntary Internet financial reporting by local government authorities
by Laswad, Fawzi & Fisher, Richard & Oyelere, Peter
- 123-151 Exploring differences in social disclosures internationally: A stakeholder perspective
by van der Laan Smith, Joyce & Adhikari, Ajay & Tondkar, Rasoul H.
- 153-160 To swear early or not to swear early? An empirical investigation of factors affecting CEOs' decisions
by Lobo, Gerald J. & Zhou, Jian
2005, Volume 24, Issue 1
- 1-9 Improving the security of financial management systems: What are we to do?
by Gansler, Jacques S. & Lucyshyn, William
- 11-35 Security in XML-based financial reporting services on the Internet
by Efrim Boritz, J. & No, Won G.
- 37-59 Vulnerability and information security investment: An empirical analysis of e-local government in Japan
by Tanaka, Hideyuki & Matsuura, Kanta & Sudoh, Osamu
- 61-75 Minimizing cost of continuous audit: Counting and time dependent strategies
by Pathak, Jagdish & Chaouch, Ben & Sriram, Ram S.
2004, Volume 23, Issue 6
- 415-440 The auditor's going concern decision and Types I and II errors: The Coase Theorem, transaction costs, bargaining power and attempts to mislead
by Barnes, Paul
- 441-455 Rules- versus judgement-based accounting disclosure in the UK
by Emmanuel, Clive & Garrod, Neil
- 457-482 Disclosure timing: Determinants of quarterly earnings release dates
by Sengupta, Partha
- 483-510 Health care regulation and the operating efficiency of hospitals: Evidence from Taiwan
by Chang, Hsihui & Chang, Wen-Jing & Das, Somnath & Li, Shu-Hsing
2004, Volume 23, Issue 5
- 321-349 Using financial accounting information in the governance of takeovers: An analysis by type of acquirer
by Aharony, Joseph & Barniv, Ran
- 351-379 Board leadership, outside directors' expertise and voluntary corporate disclosures
by Gul, Ferdinand A. & Leung, Sidney
- 381-411 Insider sales and earnings management
by Park, Myung Seok & Park, Taewoo
2004, Volume 23, Issue 4
- 247-278 The effect of corporate restructuring charges on employer contributions to profit sharing plans
by Jackson, Scott B. & Mauldin, Elaine G. & Wilcox, William E. & Kruse, Douglas L.
- 279-293 Market reaction to voluntary announcements of audit committee appointments: The effect of financial expertise
by Davidson, Wallace III & Xie, Biao & Xu, Weihong