JournalTOCs

Journal of Accounting and Public Policy
Journal Prestige (SJR): 0.91

Citation Impact (citeScore): 2
Number of Followers: 7

Hybrid journal (It can contain Open Access articles)
ISSN (Print) 0278-4254 - ISSN (Online) 1873-2070
Published by Elsevier

[2906 journals]

Payments in lieu of taxes (PILOTs): How characteristics of requests for
PILOTs impact nonprofits’ fairness perceptions and likelihood of
compliance
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  Abstract: Publication date: Available online 9 April 2022Source: Journal of Accounting and Public PolicyAuthor(s): Timothy Potsaid, Shankar Venkataraman, Hailan Flora Zhou
The spillover effect of shareholder activism: Evidence on firm reporting
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  Abstract: Publication date: Available online 9 April 2022Source: Journal of Accounting and Public PolicyAuthor(s): Haowen Tian, Wen Chen, Jeong Bon Kim, Haibin Wu
Can third-party online sales disclosure help reduce earnings
management' Evidence from China
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  Abstract: Publication date: Available online 30 March 2022Source: Journal of Accounting and Public PolicyAuthor(s): Qian Li, Shangqun Liu
“Surprise” material weakness disclosures: Effects on audit
fees and audit report lags
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  Abstract: Publication date: Available online 22 March 2022Source: Journal of Accounting and Public PolicyAuthor(s): Hambisa Belina
China audit research: Achievements, challenges, and opportunities
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  Abstract: Publication date: Available online 16 March 2022Source: Journal of Accounting and Public PolicyAuthor(s): Jeffrey Pittman, Zhifeng Yang
Business school education, motivation, and young adults' stock market
participation☆
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  Abstract: Publication date: Available online 10 March 2022Source: Journal of Accounting and Public PolicyAuthor(s): Ting Dong, Florian Eugster, Henrik Nilsson
The usefulness of accrual-based surpluses in the Canadian public sector
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  Abstract: Publication date: Available online 7 March 2022Source: Journal of Accounting and Public PolicyAuthor(s): Shadi Farshadfar, Thomas Schneider, Kathryn Bewley
Vol. 41, #2 Bios
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  Abstract: Publication date: March–April 2022Source: Journal of Accounting and Public Policy, Volume 41, Issue 2Author(s):
GDP manipulation, political incentives, and earnings management
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  Abstract: Publication date: Available online 2 March 2022Source: Journal of Accounting and Public PolicyAuthor(s): Guilong Cai, Xiaoxia Li, Bingxuan Lin, Danglun Luo
The effect of government industrial policies on corporate accounting
conservatism
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  Abstract: Publication date: Available online 1 March 2022Source: Journal of Accounting and Public PolicyAuthor(s): Qiong Wang, Edward Lee, Kemin Wang, Xin Zhang
Valuation implications of socially responsible tax avoidance: Evidence
from the electricity industry
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  Abstract: Publication date: Available online 25 February 2022Source: Journal of Accounting and Public PolicyAuthor(s): Kerry Inger, James Stekelberg
Deferred outflows of resources and deferred inflows of resources and
municipal bond borrowing cost
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  Abstract: Publication date: Available online 25 February 2022Source: Journal of Accounting and Public PolicyAuthor(s): Jacqueline L. Reck, Linda Ragland
The impact of PCAOB international registration on audit quality and audit
fees: Evidence from China
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  Abstract: Publication date: Available online 21 February 2022Source: Journal of Accounting and Public PolicyAuthor(s): Partha S. Mohapatra, Hamilton Elkins, Gerald J. Lobo, Wuchun Chi
Do IPOs bear more severe legal consequences of accounting
misstatements'
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  Abstract: Publication date: Available online 16 February 2022Source: Journal of Accounting and Public PolicyAuthor(s): Biyu Wu
Vol. 41, #1, Bios
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  Abstract: Publication date: January–February 2022Source: Journal of Accounting and Public Policy, Volume 41, Issue 1Author(s):
Political costs and corporate tax avoidance: Evidence from sin firms
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  Abstract: Publication date: January–February 2022Source: Journal of Accounting and Public Policy, Volume 41, Issue 1Author(s): Cong Wang, Ryan J. Wilson, Shuran Zhang, Hong Zou
U.S. Audit partner identification and auditor reporting
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  Abstract: Publication date: January–February 2022Source: Journal of Accounting and Public Policy, Volume 41, Issue 1Author(s): Lawrence J. Abbott, Colleen Boland, William Buslepp, Sean McCarthy
Terrorism activities and long-term annual management forecasts
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  Abstract: Publication date: Available online 10 February 2022Source: Journal of Accounting and Public PolicyAuthor(s): Yuyuan Chang, Augustine Duru, Yangyang Fan, Christo Pirinsky, Mikhail Pevzner
Exploring investor views on accounting for R&D costs under IAS 38
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  Abstract: Publication date: Available online 10 February 2022Source: Journal of Accounting and Public PolicyAuthor(s): Francesco Mazzi, Richard Slack, Ioannis Tsalavoutas, Fanis Tsoligkas
Do insiders trade on government subsidies'
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  Abstract: Publication date: Available online 4 February 2022Source: Journal of Accounting and Public PolicyAuthor(s): Hanwen Sun, Kangtao Ye, Cheng (Colin) Zeng
Gender equity in public accounting: Evidence from single audit partner and
director engagement leaders
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  Abstract: Publication date: Available online 3 February 2022Source: Journal of Accounting and Public PolicyAuthor(s): Elizabeth D. Almer, M. Kathleen Harris, Julia L. Higgs, Joseph R. Rakestraw
Information disclosure and liquidity crisis
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  Abstract: Publication date: Available online 3 February 2022Source: Journal of Accounting and Public PolicyAuthor(s): Kyounghun Lee, Frederick Dongchuhl Oh
Social trust and internal control extensiveness: Evidence from China
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  Abstract: Publication date: Available online 21 January 2022Source: Journal of Accounting and Public PolicyAuthor(s): Baohua Liu, Wan Huang, Kam C. Chan, Tao Chen
Minimum wages and non-listed firm’s earnings management: Evidence from a
geographic discontinuity design
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  Abstract: Publication date: Available online 17 January 2022Source: Journal of Accounting and Public PolicyAuthor(s): Junyi Xiang, Dongmin Kong, Wei Yang
Do investors turn a blind eye to risk-factor disclosures by
state-supported firms'
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  Abstract: Publication date: Available online 14 January 2022Source: Journal of Accounting and Public PolicyAuthor(s): Feng Chen, Yi Yao, Mei Zhao
PCAOB international inspection access and debt contracting: Evidence from
American Depositary Receipt firms
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  Abstract: Publication date: Available online 6 January 2022Source: Journal of Accounting and Public PolicyAuthor(s): Huichi Huang, Yutao Li
Short sellers and insider trading profitability: A natural experiment
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  Abstract: Publication date: Available online 11 December 2021Source: Journal of Accounting and Public PolicyAuthor(s): Xia Chen, Qiang Cheng, Ting Luo, Heng Yue
Media attention and regulatory efficiency of corporate violations:
Evidence from China
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  Abstract: Publication date: Available online 10 December 2021Source: Journal of Accounting and Public PolicyAuthor(s): Zhiqian Jiang, Baixiao Liu, Jinsong Liu, Qianwei Ying
Chief financial officer co-option and tax avoidance in European listed
firms
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  Abstract: Publication date: Available online 9 December 2021Source: Journal of Accounting and Public PolicyAuthor(s): Domenico Campa, Gianluca Ginesti, Alessandra Allini, Raffaela Casciello
Financial reporting quality effects of imposing (gender) quotas on boards
of directors
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  Abstract: Publication date: Available online 7 December 2021Source: Journal of Accounting and Public PolicyAuthor(s): Juan Manuel García Lara, Jose Penalva, Mariano Scapin
Financial literacy and the timing of tax-preferred savings account
withdrawals
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  Abstract: Publication date: Available online 3 December 2021Source: Journal of Accounting and Public PolicyAuthor(s): Marianne Laurin, Derek Messacar, Pierre-Carl Michaud
Funding implications of normal and excessive profitability in the
nonprofit sector
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  Abstract: Publication date: Available online 3 December 2021Source: Journal of Accounting and Public PolicyAuthor(s): Sudipta Basu, Zhanel DeVides, Erica E. Harris
Covid-19, corporate survival and public policy: The role of accounting
information and regulation in the wake of a systemic crisis
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  Abstract: Publication date: Available online 17 November 2021Source: Journal of Accounting and Public PolicyAuthor(s): Bruno Buchetti, Antonio Parbonetti, Amedeo Pugliese
Corporate governance and stock performance: The case of COVID-19 crisis
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  Abstract: Publication date: Available online 11 November 2021Source: Journal of Accounting and Public PolicyAuthor(s): Yu-Lin Hsu, Li-Kai (Connie) Liao
Financial reporting and corporate political connections: An analytical
model of interactions
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  Abstract: Publication date: Available online 1 November 2021Source: Journal of Accounting and Public PolicyAuthor(s): Christopher Bleibtreu, Roland Königsgruber, Thomas Lanzi
Corporate social responsibility and classification shifting
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  Abstract: Publication date: Available online 28 October 2021Source: Journal of Accounting and Public PolicyAuthor(s): Juhee Hwang, Sera Choi, Sunhwa Choi, Yong Gyu Lee
The spillover effect of focal firms’ cybersecurity breaches on rivals
and the role of the CIO: Evidence from stock trading volume
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  Abstract: Publication date: Available online 28 October 2021Source: Journal of Accounting and Public PolicyAuthor(s): Md Shariful Islam, Tawei Wang, Nusrat Farah, Tom Stafford
Credit unions and earnings management to mitigate political scrutiny over
tax-exempt status
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  Abstract: Publication date: Available online 26 October 2021Source: Journal of Accounting and Public PolicyAuthor(s): James D. Brushwood, Curtis M. Hall, Stephen J. Lusch
Opaque auditor dismissal disclosures: What does timing reveal that
disclosures do not'
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  Abstract: Publication date: Available online 22 October 2021Source: Journal of Accounting and Public PolicyAuthor(s): Jeffrey J. Burks, Jennifer Sustersic Stevens
Gender diversity and financial statement fraud
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  Abstract: Publication date: Available online 14 October 2021Source: Journal of Accounting and Public PolicyAuthor(s): Yang Wang, Mei Yu, Simon Gao
Does it pay to pray' Religious nonprofits and funding
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  Abstract: Publication date: Available online 11 October 2021Source: Journal of Accounting and Public PolicyAuthor(s): Jennifer Altamuro, James Bierstaker, Lucy Huajing Chen, Erica Harris
What do taxpayers prefer: Lower taxes or a better year-end position' A
research note
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  Abstract: Publication date: Available online 22 September 2021Source: Journal of Accounting and Public PolicyAuthor(s): Govind S. Iyer, Steven E. Kaszak
Aggregate accounting research and development expenditures and the
prediction of real gross domestic product
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  Abstract: Publication date: Available online 22 September 2021Source: Journal of Accounting and Public PolicyAuthor(s): Daniel W. Collins, Nhat Q. Nguyen
Dancing in Shackles: Clawback and corporate innovation
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  Abstract: Publication date: Available online 11 September 2021Source: Journal of Accounting and Public PolicyAuthor(s): Xin Deng, Shengmin Hung, Yen-Teik Lee, Zheng Qiao
How do suppliers benefit from customers’ voluntary disclosure' the
effect of customers’ earnings guidance on upstream firms’ investment
efficiency
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  Abstract: Publication date: Available online 13 August 2021Source: Journal of Accounting and Public PolicyAuthor(s): Peng-Chia Chiu, Lili Jiu, Po-Hsiang Yu
Managerial discretion and the comparability of fair value estimates
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  Abstract: Publication date: Available online 11 August 2021Source: Journal of Accounting and Public PolicyAuthor(s): Jonathan Black, Jeff Zeyun Chen, Marc Cussatt
Restrictions on managerial outside job opportunities and corporate tax
policy: Evidence from a natural experiment
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  Abstract: Publication date: Available online 9 August 2021Source: Journal of Accounting and Public PolicyAuthor(s): Tai-yuan Chen, Zhihong Chen, Yongbo Li