Journal of Accounting and Public Policy

Article	Citations
The usefulness of accrual-based surpluses in the Canadian public sector	54
Vol. 41, #2 Bios	46
Deferred outflows of resources and deferred inflows of resources and municipal bond borrowing cost	35
Consequences of earnings management triggered by delisting regulation: Evidence in China	35
Vol. 42, #1, Bios	34
Vol. 41, #5, Bios	33
Does it pay to pray? Religious nonprofits and funding	32
Major government customers and stock price crash risk	26
Does choice matter? The effect of filing method autonomy on taxpayer aggressiveness in a pre-filled tax return system	25
Dancing in Shackles: Clawback and corporate innovation	23
Firms’ discretion in the option exercise price adjustments during spinoffs	23
Product advertising and financial analyst forecasts	23
Are climate scenario analysis disclosures valued by investors?	23
Using relevant headings in risk factor disclosures: What is the impact on information processing?	22
Vol. 41, #6, Bios	22
Regulatory risk and auditors’ reporting conservatism: Evidence from Chinese comment letters	21
The impact of PCAOB international registration on audit quality and audit fees: Evidence from China	21
Political grammars of justification and cost-benefit analysis in SEC rulemaking	20
Financial information, spillovers, and innovation performance	19
Environmental and university opportunity factors and CPA exam performance	18
Auditors’ sensitivity to business risk under business risk auditing	16
Options trading and corporate debt structure	15
Editorial Board	15
An evaluation of root cause analysis use by internal auditors	15
Local peers and corporate reporting behavior	14

Income shifting and U.S. international trade in goods statistics	14
Financial reporting and corporate political connections: An analytical model of interactions	13
Employee firing costs and auditors’ going-concern opinions: Evidence from wrongful discharge laws	12
Clawback provisions and insider trading profits	12
SEC Rule 14a-8 shareholder proposals: No-action requests, determinants, and the role of SEC staff	12
Editorial Board	12
WSJ reporting of price-to-earnings ratios and attention to earnings	11
Editorial Board	11
Shareholders’ tax incentives and changes in the organizational form of foreign operations	11
Chief Human Resource Officers and accounting disclosures: Illuminating the firm’s most important asset or window dressing?	11
Did PCAOB rules on ethics, independence, and tax services influence financial reporting for income taxes?	11
Valuation implications of socially responsible tax avoidance: Evidence from the electricity industry	11
Nigerian professional investors' sense-making of the impact of shareholder activism on corporate accountability	11
Corporate site visits and earnings management	10
Regulatory fragmentation and internal control weaknesses	10
Earnings management by banks through loan loss provisioning during downturns	9
Who participates in corporate income tax consolidation?: Evidence from Japan	9
Cannabis financial statement audits in Canada before and after legalization: A “joint” analysis	9
Audit fee lowballing: Determinants, recovery, and future audit quality	9
Using machine learning to predict auditor switches: How the likelihood of switching affects audit quality among non-switching clients	9
Does reporting quality affect systematic risk? Evidence from a regulatory lottery	9
Managerial overconfidence and classification shifting	8
Firm-level political risk and income smoothing	8
A concave relation between equity-based incentives and misreporting	8
Key audit matters as insights into auditors’ professional judgement: Evidence from the European Union	8
“Surprise” material weakness disclosures: Effects on audit fees and audit report lags	8
The effects of local newspaper closures on nonprofits’ executive compensation	8
Use of comment letters for mergers and acquisitions in a setting with weak investor protection: The Chinese experience	8
Do conventional financial disclosures matter in alternative financing? Evidence from equity crowdfunding	8
Does company reputation matter for voluntary disclosure quality? evidence from management earnings forecasts	8
The Journal of Accounting and Public Policy at 40: A bibliometric analysis	7
Cross-border listed firms’ IFRS-based financial reports: Are they comparable?	7
The effects of cross-border cooperation on disclosure enforcement, earnings attributes, and transparency	7
Discretion in revenue recognition timing and comparability: Evidence from the implementation of SOP 97-2	7
Management of operating cash flows before and after the scandals in the early 2000s: An examination of meeting or beating analyst cash flow forecasts*	7
The SEC revolving door and comment letters	7
Parent firm dividend payouts and subsidiary earnings management: Evidence from mandatory dividend policy	7
Does writing down goodwill imperil a CEO’s job?	7
Excess insider control and corporate social responsibility: Evidence from dual-class firms	7
Resilience and wellbeing in the midst of the COVID-19 pandemic: The role of financial literacy	7
The impact of joint provision of audit and tax services on the advice of tax professionals	6
Short sellers and insider trading profitability: A natural experiment	6
Editorial Board	6
Editorial Board	6
Narrative R&D disclosure and insider trading profitability: Evidence from China	6
Transparency trade-offs in the operation of national Public Private Partnership units: The case of Ireland’s National Development Finance Agency	6
Editorial Board	6
Short-sale constraints and firm investment efficiency: Evidence from a natural experiment	6
Auditor's professional judgment, audit efficiency and interplay between legal liability and regulatory oversight	6
Do IPOs bear more severe legal consequences of accounting misstatements?	6

Misstatement verifiability and managers’ earnings warning decisions	5
Aggregate accounting research and development expenditures and the prediction of real gross domestic product	5
IFRS 7 adoption and bank risk taking	5
Gender diversity and financial statement fraud	5
Initial evidence on the content and market implications of stablecoin reserve reporting	5
Covid-19, corporate survival and public policy: The role of accounting information and regulation in the wake of a systemic crisis	5
The impact of stock market liberalization on management forecast precision–Evidence from Mainland-Hong Kong Stock Connect Programs in China	5
Changes in corporate cybersecurity risk disclosures after SEC comment letters	5
Resisting institutionalized corruption: The case of public audit in Nigeria	5
Editorial Board	5
How does mandated sustainability disclosure about conflict minerals affect supply chain finance?	5
Media attention and regulatory efficiency of corporate violations: Evidence from China	5
Executive compensation horizon incentives, performance targets, and auditor risk assessment	5
Evidence from the adoption of IFRS 9 and the impact of COVID-19 on lending and regulatory capital on Spanish Banks	4
Do public disclosures of investments in tax planning attract monitoring by tax authorities?	4
Information demand during the COVID-19 pandemic	4
Are audit partners’ compensation and audit quality related to their consulting revenues?	4
Editorial Board	4
Voluntary versus mandatory disclosure of liability insurance coverage limit	4
Financial reporting quality effects of imposing (gender) quotas on boards of directors	4
Auditors’ hometown ties and audit quality	4
Partner-Level internal control opinion shopping and its economic consequences: Evidence from “SOX 404” in an emerging market	4
Support for pension reforms: What is the role of financial literacy and pension knowledge?	4
Penal accountancy and the Spanish Inquisition	4
Evaluating company adoptions of blockchain technology: How do management and auditor communications affect nonprofessional investor judgments?	4
Editorial Board	4
Window dressing on bank problem loans: Evidence from natural disaster responses	4
Loss aversion and financial reporting: A possible explanation for the prevalence of discontinuities in reported earnings	4
The effect of disclosure committees on non-GAAP reporting quality	3
Labor skill and accounting conservatism	3
Creditor enforcement and accounting quality: A natural experiment	3
Employment quality and 10-K report readability	3
The effects of disclosing critical audit matters and auditor tenure on nonprofessional investors’ judgments	3
Vol. 42, #2, Bios.	3
Do investors turn a blind eye to risk-factor disclosures by state-supported firms?	3
Market reaction to quantitative and qualitative order backlog disclosures	3
Do corporate taxes affect employee welfare? Evidence from workplace safety	3
Managerial discretion and the comparability of fair value estimates	3
Editorial for the special issue on auditing and public policy in China	3
Press freedom and stock price crash risk	3
Editorial Board	3
Access to IT-Capable employees and the relevance of financial information	3
Reputation and commercialism: Did accounting have a golden age? The US audit profession 1929–1990	3
Are more able managers good future tellers? Learning from Japan	3
Management earnings forecast and financial statement complexity	3
Economic consequences of expanding sales tax nexus: Evidence from stock price reactions to the Wayfair decision	3
The influence of auditor narcissism and moral disengagement on risk assessments of a narcissistic client CFO	3
The JOBS Act and IPO issuance rate	3
Effective board monitoring over earnings reports and forecasts: Evidence from CFO outside director appointments	3
Credit refinancing and corporate tax avoidance	3
Vol. 40, #5 Biographies	2
Code of ethics quality and audit fees	2
The impact of financial reporting flexibility on auditor risk judgement: Evidence from the implementation of FIN 46R	2
Political costs and corporate tax avoidance: Evidence from sin firms	2
The impact of investment banks going public on underwriting behavior: Evidence from IPO clients’ earnings management	2
Editorial Board	2
The AOCI filter removal and bank lending in times of stress	2
Tone management and stock price crash risk	2
Firm-level political risk and earnings opacity	2
The mandatory audit partner rotation policy and cost of debt	2
GDP manipulation, political incentives, and earnings management	2
How do investors perceive corporate general counsel? The role of monitoring and advising demand	2
Incentive effects of tax transparency: Does country-by-country reporting call for arbitration?	2
Could financial education be a universal social policy? A simulation of potential influences on inequality levels	2
To tell or not to tell? Examining voluntary disclosure of customers’ identities under capital market pressure	2
Vol. 40, #3 Biographies	2
The spillover effect of focal firms’ cybersecurity breaches on rivals and the role of the CIO: Evidence from stock trading volume	2
How do suppliers benefit from customers’ voluntary disclosure? the effect of customers’ earnings guidance on upstream firms’ investment efficiency	2
Why bigger is not stronger? A perspective on auditor groups and audit quality	2
Punishing in the public interest: Exploratory Canadian evidence pertaining to convictions and incarcerations for tax offences	2
Can third-party online sales disclosure help reduce earnings management? Evidence from China	2
Board generational cohorts, gender diversity and corporate environmental and social disclosures: Evidence from China	2
Limits of private firms’ disclosure avoidance – Evidence from enforcing financial statements publication in Germany	2
The impact of capping the SALT deduction on municipal bond pricing	2
The smart money is in cash? Financial literacy and liquid savings among U.S. families	2
Editorial for the special issue on accounting and personal finance in the Journal of Accounting and Public Policy	2
Optimal internal control regulation: Standards, penalties, and leniency in enforcement	2
Shifting from the incurred to the expected credit loss model and stock price crash risk	2
An unintended consequence of raising public environmental awareness: Evidence from the release of the environmental documentary “Under the Dome” on earnings management	1
Quality choices in corporate social responsibility reporting under heterogeneous investor preferences	1

The effect of small audit firms’ failure to remediate the PCAOB’s quality control criticisms on audit market segmentation	1
Birds of a feather flock together: Institutional investors with disciplinary history and financial reporting	1
Economic policy uncertainty and analysts’ forecast characteristics	1
Same information, different value: New evidence on the value of voluntary assurance	1
Blockchain and other distributed ledger technologies: Where is the accounting?	1
An examination of the influence of mutual CFO/audit firm tenure on audit quality	1
Credit unions and earnings management to mitigate political scrutiny over tax-exempt status	1
Attention to corporate disclosure and earnings Management: Evidence from downloads of SEC filings	1
Client influence and auditor independence revisited: Evidence from auditor resignations	1
Theoretical analysis of non-deductible expenses: Implications for the design of compensation contracts	1
Too much of a good thing? Mandatory risk disclosure and corporate innovation	1
Corporate social responsibility and classification shifting	1
Skin in the game: Does outside directors’ equity-based compensation induce or mitigate stock price crash risk?	1
The spillover effects of accounting scandals in business groups	1
Gender difference in CFO communication: Evidence from earnings calls	1
Political interventions in state-owned enterprises: The corporate governance failures of a European airline	1
Bribes and audit fees	1
Bank earnings management and performance reporting of comprehensive income	1
Corporate sustainability reporting	1
Homophily versus monitoring: Do all female board directors drive the gender assignment of audit partners?	1
Government spending and CEO equity incentives: Evidence from changes in U.S. Senate committee chairs	1
Financial reporting consequences of natural disasters: Evidence from the impact of resource constraints at audit offices on non-affected clients	1
Institutional investor inattention and audit quality	1
PCAOB international inspection access and debt contracting: Evidence from American Depositary Receipt firms	1
Editorial Board	1
Editorial Board	1
Financial literacy and the timing of tax-preferred savings account withdrawals	1
Crowding-out or Calling-out? The influence of mandatory industry-related firm-specific information disclosure on analyst reports	1
Corporate governance and stock performance: The case of COVID-19 crisis	1