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Journal of Accounting and Public Policy
Journal Prestige (SJR): 0.91 ![]() Citation Impact (citeScore): 2 Number of Followers: 7 ![]() ISSN (Print) 0278-4254 - ISSN (Online) 1873-2070 Published by Elsevier ![]() |
- 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
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- 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
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- 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
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- “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
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- 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
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- 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
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- 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
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- 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):
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- 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
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- 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
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- 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
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- 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
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- 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
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- 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
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- 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):
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- 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
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- 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
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- 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
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- 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
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- 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
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- 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
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- 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
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- 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
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- 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
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- 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
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- 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
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- 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
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- 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
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- 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
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- 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
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- 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
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- 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
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- 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
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- 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
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- 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
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- 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
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- 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
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- 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
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- 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
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- 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
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- 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
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- 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
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- 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
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- 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
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- 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
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- 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
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- 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
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