Journal of Accounting and Public Policy

Article	Citations
Estimating the COVID-19 cash crunch: Global evidence and policy	174
Political promotion incentives and within-firm pay gap: Evidence from China	39
Conditional conservatism and the limits to earnings management	39
How do corporate political connections influence financial reporting? A synthesis of the literature	37
The impact of climate risk on earnings management: International evidence	33
Does the severity of a client’s negative environmental, social and governance reputation affect audit effort and audit quality?	33
Corporate site visits and earnings management	29
Information system and corporate income tax enforcement: Evidence from China	29
CEO political ideologies and auditor-client contracting	28
Corruption culture and accounting quality	26
Ownership structure and real earnings management: Evidence from China	25
Gender diversity and financial statement fraud	23
The trust-control nexus in public private partnership (PPP) contracts	23
Two tales of earnings management with short sales deregulation	22
Abnormal disclosure tone and going concern modified audit reports	21
How do auditors respond to low annual report readability?	21
Economic policy uncertainty and financial statement comparability	20
Economic policy uncertainty and analysts’ forecast characteristics	19
The effects of disclosing critical audit matters and auditor tenure on nonprofessional investors’ judgments	15
Optimal internal control regulation: Standards, penalties, and leniency in enforcement	15
Audit fee lowballing: Determinants, recovery, and future audit quality	15
Blockchain and other distributed ledger technologies: Where is the accounting?	14
Political costs and corporate tax avoidance: Evidence from sin firms	13
Operating cash flow opacity and stock price crash risk	13
Social trust and internal control extensiveness: Evidence from China	13

Non-performing loans and the cost of deleveraging: The Italian experience	12
Using machine learning to predict auditor switches: How the likelihood of switching affects audit quality among non-switching clients	12
Conditional conservatism and trade credit during the global financial crisis	12
The role of accountability in determining the relationship between financial reporting quality and the performance of public organizations: Evidence from Vietnam	11
Public family businesses and corporate social responsibility assurance: The role of mimetic pressures	11
The influence of auditor narcissism and moral disengagement on risk assessments of a narcissistic client CFO	11
Political interventions in state-owned enterprises: The corporate governance failures of a European airline	11
Exploring investor views on accounting for R&D costs under IAS 38	11
Information processing costs and corporate tax avoidance: Evidence from the SEC’s XBRL mandate	10
Estimating the potential impact of requiring a stand-alone board-level risk committee	10
Evaluating company adoptions of blockchain technology: How do management and auditor communications affect nonprofessional investor judgments?	10
Media attention and regulatory efficiency of corporate violations: Evidence from China	10
Show me the money-cut: Shareholder dividend suspensions and voluntary CEO pay cuts during the COVID pandemic	9
Corporate governance and stock performance: The case of COVID-19 crisis	9
Risk disclosure noncompliance	9
Regulatory risk and auditors’ reporting conservatism: Evidence from Chinese comment letters	9
Stock market openness and analyst forecast bias	8
GDP manipulation, political incentives, and earnings management	8
Are required SEC proxy disclosures about the board’s role in risk oversight substantive?	8
When dedicated investors are distracted: The effect of institutional monitoring on corporate tax avoidance	8
The effect of consistency in book-tax differences on analysts’ earnings forecasts: Evidence from forecast accuracy and informativeness	8
The price of sinful behavior window dressing: Cultural embeddedness on cigarette packages and financial reporting quality	8
Financial statement users’ institutional logic	8
Group audits: Are audit quality and price associated with the Lead auditor’s decision to accept responsibility?	7
Major government customers and stock price crash risk	7
U.S. Audit partner identification and auditor reporting	7
Are more able managers good future tellers? Learning from Japan	7
Information demand during the COVID-19 pandemic	6
Chief financial officer co-option and tax avoidance in European listed firms	6
Understanding accounting discretion in China: An analysis of fair value reporting for investment property	6
The effects of cross-border cooperation on disclosure enforcement, earnings attributes, and transparency	6
Are outside directors with greater board tenure valuable? Evidence from the last credit crisis	6
Does banking deregulation affect accounting conservatism?	6
Excess insider control and corporate social responsibility: Evidence from dual-class firms	6
Standard-setting in auditing: Insights from PCAOB inspections	5
Institutional investor inattention and audit quality	5
Downlistings in European exchange-regulated markets: The role of enforcement	5
Business school education, motivation, and young adults' stock market participation☆	5
Gender equity in public accounting: Evidence from single audit partner and director engagement leaders	5
Did PCAOB rules on ethics, independence, and tax services influence financial reporting for income taxes?	5
How do suppliers benefit from customers’ voluntary disclosure? the effect of customers’ earnings guidance on upstream firms’ investment efficiency	5
Covid-19, corporate survival and public policy: The role of accounting information and regulation in the wake of a systemic crisis	5
Determinants and consequences of noncompliance with the 2013 COSO framework	5
Financial reporting quality effects of imposing (gender) quotas on boards of directors	5
Changes in corporate cybersecurity risk disclosures after SEC comment letters	5
Do seasoned industry specialists provide higher audit quality? A re-examination	4
Does government report readability matter? Evidence from market reactions to AAERs	4
Determinants of audit report modifications in Finnish municipalities	4
How plain English use affects the length of annual reports: Evidence from the annual reports of foreign firms listed on the US stock exchange	4
IFRS adoption in the United States: An analysis of the role of the SEC’s Chairs	4

Real effects of governmental accounting standards: Evidence from GASB statement No. 53 – Accounting and financial reporting for derivative instruments	4
The relative and incremental value relevance of goodwill before and after SFAS No. 142	4
Monitoring the accounting profession under the AICPA code of professional conduct: An analysis of state board of accountancy participation	4
The spillover effect of focal firms’ cybersecurity breaches on rivals and the role of the CIO: Evidence from stock trading volume	4
Minimum wages and non-listed firm’s earnings management: Evidence from a geographic discontinuity design	4
Aggregate accounting research and development expenditures and the prediction of real gross domestic product	4
Corporate social responsibility and classification shifting	4
Market reaction to quantitative and qualitative order backlog disclosures	4
Hedge fund activism, CEO turnover and compensation	4
Covid-19 pandemic, a catalyst for aggressive earnings management by banks?	4
The effect of government industrial policies on corporate accounting conservatism	4
The use and consequences of perquisite types in nonprofit organizations	4
Accounting and finance literacy and entrepreneurship: An exploratory study	4
Code of ethics quality and audit fees	4
Opaque auditor dismissal disclosures: What does timing reveal that disclosures do not?	4
Unintended costs of a dual regulatory environment: Evidence from state-level cannabis legalization and bank audit fees	4
Terrorism activities and long-term annual management forecasts	3
Do stock prices reflect undisclosed financial statement information? Evidence from the OTCBB	3
Financial reporting and corporate political connections: An analytical model of interactions	3
The impact of PCAOB international registration on audit quality and audit fees: Evidence from China	3
Financial reporting consequences of natural disasters: Evidence from the impact of resource constraints at audit offices on non-affected clients	3
Do conventional financial disclosures matter in alternative financing? Evidence from equity crowdfunding	3
The costs and benefits of retirement policies at U.S. audit firms	3
Funding implications of normal and excessive profitability in the nonprofit sector	3
Restrictions on managerial outside job opportunities and corporate tax policy: Evidence from a natural experiment	3
Can third-party online sales disclosure help reduce earnings management? Evidence from China	3
Analyst reputation and management earnings forecasts	3
Do investors turn a blind eye to risk-factor disclosures by state-supported firms?	3
Does auditor ratification matter to bondholders? Evidence from new bond issues	3
Financial literacy and the timing of tax-preferred savings account withdrawals	3
The impact of XBRL adoption on local bias: Evidence from mandated U.S. filers	3
Accounting policies in the public sector: Characteristics and consequences of accounting for capital assets	3
Client influence and auditor independence revisited: Evidence from auditor resignations	3
Birds of a feather flock together: Institutional investors with disciplinary history and financial reporting	2
Are audit partners’ compensation and audit quality related to their consulting revenues?	2
CPAs and Big 4 office audit quality	2
Valuation implications of socially responsible tax avoidance: Evidence from the electricity industry	2
Tone management and stock price crash risk	2
An examination of the influence of mutual CFO/audit firm tenure on audit quality	2
Does it pay to pray? Religious nonprofits and funding	2
Does writing down goodwill imperil a CEO’s job?	2
The Journal of Accounting and Public Policy at 40: A bibliometric analysis	2
What do taxpayers prefer: Lower taxes or a better year-end position? A research note	2
The consequences of deviating from financial reporting industry norms: Evidence from the disclosure of foreign cash	2
The smart money is in cash? Financial literacy and liquid savings among U.S. families	2
Auditor health and audit outcomes before COVID-19	2
Board liability for cyberattacks: The effects of a prior attack and implementing the AICPA’s cybersecurity framework	2
Dancing in Shackles: Clawback and corporate innovation	2
Does voluntary balance sheet disclosure mitigate post-earnings-announcement drift?	2
Brexit disclosure – companies’ honest or bogus perceptions of risk?	2
Partner-Level internal control opinion shopping and its economic consequences: Evidence from “SOX 404” in an emerging market	2
Can we trust the accounting discretion of firms with political money contributions? Evidence from U.S. IPOs	2
Developing time-driven activity-based costing at the national level to support policy recommendations for radiation oncology in Belgium	2
Disincentives to exchange customized local GAAP for IFRS	2
The effect of disclosing audit quality control deficiencies on non-audit tax services: Evidence from Deloitte’s 2007 PCAOB Part II inspection report	2
SEC confidential treatment and regulatory filing reviews	1
Consequences of earnings management triggered by delisting regulation: Evidence in China	1
Resilience and wellbeing in the midst of the COVID-19 pandemic: The role of financial literacy	1
The spillover effect of shareholder activism: Evidence on firm reporting	1
Bank provision reversals and income smoothing: A case study	1
Loss aversion and financial reporting: A possible explanation for the prevalence of discontinuities in reported earnings	1
Shareholders’ tax incentives and changes in the organizational form of foreign operations	1
Resisting institutionalized corruption: The case of public audit in Nigeria	1
Punishing in the public interest: Exploratory Canadian evidence pertaining to convictions and incarcerations for tax offences	1
Management earnings forecast and financial statement complexity	1
Employment quality and 10-K report readability	1
Do corporate taxes affect employee welfare? Evidence from workplace safety	1
Do media connections help? Evidence from IPO pricing in China	1
Homophily versus monitoring: Do all female board directors drive the gender assignment of audit partners?	1
“Surprise” material weakness disclosures: Effects on audit fees and audit report lags	1
The impact of country institutional factors on firm disclosure: Cybersecurity disclosures in Chinese cross-listed firms	1
Voluntary versus mandatory disclosure of liability insurance coverage limit	1
Real-time crisis management: Testing the role of accounting in local governments	1
Firm-level political risk and earnings opacity	1
Shifting from the incurred to the expected credit loss model and stock price crash risk	1
TEMPORARY REMOVAL: Let’s get connected: The effect of directors connected to a tax office on corporate tax avoidance in China	1
The effect of disclosure committees on non-GAAP reporting quality	1
On the effort-saving effect of audit committee–auditor interlocking	1
Managerial discretion and the comparability of fair value estimates	1
Credit refinancing and corporate tax avoidance	1

Do insiders trade on government subsidies?	1
Support for pension reforms: What is the role of financial literacy and pension knowledge?	1
SEC Rule 14a-8 shareholder proposals: No-action requests, determinants, and the role of SEC staff	1
Information disclosure and liquidity crisis	1
Board generational cohorts, gender diversity and corporate environmental and social disclosures: Evidence from China	1
Bank earnings management and performance reporting of comprehensive income	1
Short sellers and insider trading profitability: A natural experiment	1