Journal of Accounting and Public Policy

Article	Citations
The impact of climate risk on earnings management: International evidence	69
How do corporate political connections influence financial reporting? A synthesis of the literature	42
Information system and corporate income tax enforcement: Evidence from China	39
Gender diversity and financial statement fraud	37
Corporate site visits and earnings management	36
Economic policy uncertainty and financial statement comparability	29
Economic policy uncertainty and analysts’ forecast characteristics	29
How do auditors respond to low annual report readability?	28
The trust-control nexus in public private partnership (PPP) contracts	25
Audit fee lowballing: Determinants, recovery, and future audit quality	22
Blockchain and other distributed ledger technologies: Where is the accounting?	21
The effects of disclosing critical audit matters and auditor tenure on nonprofessional investors’ judgments	21
The influence of auditor narcissism and moral disengagement on risk assessments of a narcissistic client CFO	20
Media attention and regulatory efficiency of corporate violations: Evidence from China	19
Using machine learning to predict auditor switches: How the likelihood of switching affects audit quality among non-switching clients	18
Social trust and internal control extensiveness: Evidence from China	18
Exploring investor views on accounting for R&D costs under IAS 38	18
Political costs and corporate tax avoidance: Evidence from sin firms	17
Stock market openness and analyst forecast bias	16
Regulatory risk and auditors’ reporting conservatism: Evidence from Chinese comment letters	16
Optimal internal control regulation: Standards, penalties, and leniency in enforcement	16
Corporate governance and stock performance: The case of COVID-19 crisis	15
The role of accountability in determining the relationship between financial reporting quality and the performance of public organizations: Evidence from Vietnam	15
GDP manipulation, political incentives, and earnings management	15
How do suppliers benefit from customers’ voluntary disclosure? the effect of customers’ earnings guidance on upstream firms’ investment efficiency	14

Political interventions in state-owned enterprises: The corporate governance failures of a European airline	14
Covid-19 pandemic, a catalyst for aggressive earnings management by banks?	14
Non-performing loans and the cost of deleveraging: The Italian experience	13
Information processing costs and corporate tax avoidance: Evidence from the SEC’s XBRL mandate	11
Evaluating company adoptions of blockchain technology: How do management and auditor communications affect nonprofessional investor judgments?	11
Excess insider control and corporate social responsibility: Evidence from dual-class firms	11
Show me the money-cut: Shareholder dividend suspensions and voluntary CEO pay cuts during the COVID pandemic	11
When dedicated investors are distracted: The effect of institutional monitoring on corporate tax avoidance	11
The price of sinful behavior window dressing: Cultural embeddedness on cigarette packages and financial reporting quality	11
Major government customers and stock price crash risk	11
Are required SEC proxy disclosures about the board’s role in risk oversight substantive?	10
Does banking deregulation affect accounting conservatism?	10
Minimum wages and non-listed firm’s earnings management: Evidence from a geographic discontinuity design	9
Corporate social responsibility and classification shifting	9
Chief financial officer co-option and tax avoidance in European listed firms	9
The effect of government industrial policies on corporate accounting conservatism	9
The effects of cross-border cooperation on disclosure enforcement, earnings attributes, and transparency	9
Financial reporting quality effects of imposing (gender) quotas on boards of directors	8
Financial reporting consequences of natural disasters: Evidence from the impact of resource constraints at audit offices on non-affected clients	8
Accounting and finance literacy and entrepreneurship: An exploratory study	8
Institutional investor inattention and audit quality	8
Client influence and auditor independence revisited: Evidence from auditor resignations	8
Financial statement users’ institutional logic	8
Tone management and stock price crash risk	7
Are more able managers good future tellers? Learning from Japan	7
Do seasoned industry specialists provide higher audit quality? A re-examination	7
U.S. Audit partner identification and auditor reporting	7
The costs and benefits of retirement policies at U.S. audit firms	7
Business school education, motivation, and young adults' stock market participation☆	7
Terrorism activities and long-term annual management forecasts	6
Downlistings in European exchange-regulated markets: The role of enforcement	6
Code of ethics quality and audit fees	6
Accounting policies in the public sector: Characteristics and consequences of accounting for capital assets	6
Hedge fund activism, CEO turnover and compensation	6
Information demand during the COVID-19 pandemic	6
How plain English use affects the length of annual reports: Evidence from the annual reports of foreign firms listed on the US stock exchange	6
Changes in corporate cybersecurity risk disclosures after SEC comment letters	6
Covid-19, corporate survival and public policy: The role of accounting information and regulation in the wake of a systemic crisis	6
IFRS adoption in the United States: An analysis of the role of the SEC’s Chairs	6
Are outside directors with greater board tenure valuable? Evidence from the last credit crisis	6
Board generational cohorts, gender diversity and corporate environmental and social disclosures: Evidence from China	6
Can third-party online sales disclosure help reduce earnings management? Evidence from China	6
Market reaction to quantitative and qualitative order backlog disclosures	6
Did PCAOB rules on ethics, independence, and tax services influence financial reporting for income taxes?	5
Restrictions on managerial outside job opportunities and corporate tax policy: Evidence from a natural experiment	5
Parent firm dividend payouts and subsidiary earnings management: Evidence from mandatory dividend policy	5
Gender equity in public accounting: Evidence from single audit partner and director engagement leaders	5
Do conventional financial disclosures matter in alternative financing? Evidence from equity crowdfunding	5
The spillover effect of focal firms’ cybersecurity breaches on rivals and the role of the CIO: Evidence from stock trading volume	5
Short sellers and insider trading profitability: A natural experiment	5

The relative and incremental value relevance of goodwill before and after SFAS No. 142	5
Determinants and consequences of noncompliance with the 2013 COSO framework	5
Determinants of audit report modifications in Finnish municipalities	5
Analyst reputation and management earnings forecasts	5
Dancing in Shackles: Clawback and corporate innovation	5
Disincentives to exchange customized local GAAP for IFRS	4
Auditor health and audit outcomes before COVID-19	4
Resilience and wellbeing in the midst of the COVID-19 pandemic: The role of financial literacy	4
The spillover effect of shareholder activism: Evidence on firm reporting	4
Are audit partners’ compensation and audit quality related to their consulting revenues?	4
Funding implications of normal and excessive profitability in the nonprofit sector	4
Shifting from the incurred to the expected credit loss model and stock price crash risk	4
Opaque auditor dismissal disclosures: What does timing reveal that disclosures do not?	4
Do investors turn a blind eye to risk-factor disclosures by state-supported firms?	4
What do taxpayers prefer: Lower taxes or a better year-end position? A research note	4
Firm-level political risk and earnings opacity	4
Financial reporting and corporate political connections: An analytical model of interactions	4
Aggregate accounting research and development expenditures and the prediction of real gross domestic product	4
The impact of PCAOB international registration on audit quality and audit fees: Evidence from China	4
Does voluntary balance sheet disclosure mitigate post-earnings-announcement drift?	4
The smart money is in cash? Financial literacy and liquid savings among U.S. families	4
“Surprise” material weakness disclosures: Effects on audit fees and audit report lags	3
Effective board monitoring over earnings reports and forecasts: Evidence from CFO outside director appointments	3
Can we trust the accounting discretion of firms with political money contributions? Evidence from U.S. IPOs	3
Resisting institutionalized corruption: The case of public audit in Nigeria	3
Credit unions and earnings management to mitigate political scrutiny over tax-exempt status	3
Do media connections help? Evidence from IPO pricing in China	3
Do corporate taxes affect employee welfare? Evidence from workplace safety	3
The Journal of Accounting and Public Policy at 40: A bibliometric analysis	3
Credit refinancing and corporate tax avoidance	3
The impact of country institutional factors on firm disclosure: Cybersecurity disclosures in Chinese cross-listed firms	3
Valuation implications of socially responsible tax avoidance: Evidence from the electricity industry	3
The impact of XBRL adoption on local bias: Evidence from mandated U.S. filers	3
Bank earnings management and performance reporting of comprehensive income	3
Managerial discretion and the comparability of fair value estimates	3
Consequences of earnings management triggered by delisting regulation: Evidence in China	3
Does writing down goodwill imperil a CEO’s job?	3
Birds of a feather flock together: Institutional investors with disciplinary history and financial reporting	3
Real-time crisis management: Testing the role of accounting in local governments	3
CPAs and Big 4 office audit quality	3
Due process as a legitimating mechanism: Participation and responsiveness in the development of IFRS 17: Insurance contracts	3
The effect of disclosing audit quality control deficiencies on non-audit tax services: Evidence from Deloitte’s 2007 PCAOB Part II inspection report	3
The effect of disclosure committees on non-GAAP reporting quality	3
Does it pay to pray? Religious nonprofits and funding	3
Do insiders trade on government subsidies?	3
Brexit disclosure – companies’ honest or bogus perceptions of risk?	2
Stakeholder conflict and standard-setting foundation oversight	2
Chief Human Resource Officers and accounting disclosures: Illuminating the firm’s most important asset or window dressing?	2
Minority shareholders and tax avoidance	2
Board liability for cyberattacks: The effects of a prior attack and implementing the AICPA’s cybersecurity framework	2
An examination of the influence of mutual CFO/audit firm tenure on audit quality	2
Transparency trade-offs in the operation of national Public Private Partnership units: The case of Ireland’s National Development Finance Agency	2
Managerial overconfidence and classification shifting	2
Support for pension reforms: What is the role of financial literacy and pension knowledge?	2
Information disclosure and liquidity crisis	2
Developing time-driven activity-based costing at the national level to support policy recommendations for radiation oncology in Belgium	2
Financial literacy and the timing of tax-preferred savings account withdrawals	2
Management earnings forecast and financial statement complexity	2
Does choice matter? The effect of filing method autonomy on taxpayer aggressiveness in a pre-filled tax return system	2
Discretion in revenue recognition timing and comparability: Evidence from the implementation of SOP 97-2	2
Partner-Level internal control opinion shopping and its economic consequences: Evidence from “SOX 404” in an emerging market	2
China audit research: Achievements, challenges, and opportunities	2
Auditors’ hometown ties and audit quality	2
An evaluation of root cause analysis use by internal auditors	2
Political grammars of justification and cost-benefit analysis in SEC rulemaking	2
Do IPOs bear more severe legal consequences of accounting misstatements?	2
Do mandatory risk factor disclosures reduce stock price crash risk?	2
Why do audit clients voluntarily disclose the compliance and planning components of auditor provided tax services?	1
The usefulness of accrual-based surpluses in the Canadian public sector	1
Employment quality and 10-K report readability	1
Homophily versus monitoring: Do all female board directors drive the gender assignment of audit partners?	1
Managerial labor mobility and banks’ financial reporting quality	1
Regulatory fragmentation and internal control weaknesses	1
Do United States Tax Court judge attributes influence the resolution of corporate tax disputes?	1
CEO succession and auditor going concern decisions: An analysis of outsider CEOs and generalist skills	1
Penal accountancy and the Spanish Inquisition	1
Local happiness and corporate financial misconduct: Does happiness reduce organizational opportunistic behavior?	1
Auditors’ sensitivity to business risk under business risk auditing	1
Narrative R&D disclosure and insider trading profitability: Evidence from China	1
On the effort-saving effect of audit committee–auditor interlocking	1

A concave relation between equity-based incentives and misreporting	1
Media coverage and debt financing choice	1
Bank provision reversals and income smoothing: A case study	1
Nigerian professional investors' sense-making of the impact of shareholder activism on corporate accountability	1
Voluntary versus mandatory disclosure of liability insurance coverage limit	1
SEC Rule 14a-8 shareholder proposals: No-action requests, determinants, and the role of SEC staff	1
Shareholders’ tax incentives and changes in the organizational form of foreign operations	1
Gender difference in CFO communication: Evidence from earnings calls	1
To switch or not to switch? The effect of audit firms’ economies of scale on audit firm switches after audit price deregulation in China	1
Economic consequences of expanding sales tax nexus: Evidence from stock price reactions to the Wayfair decision	1
SEC confidential treatment and regulatory filing reviews	1
Belief diversity and price informativeness around earnings announcements	1
The effects of local newspaper closures on nonprofits’ executive compensation	1
The dark side of auditor pay disparity: Evidence from audit adjustments	1
Loss aversion and financial reporting: A possible explanation for the prevalence of discontinuities in reported earnings	1
Insider trading, future earnings, and post-earnings announcement drift	1
Evidence from the adoption of IFRS 9 and the impact of COVID-19 on lending and regulatory capital on Spanish Banks	1
Employee firing costs and auditors’ going-concern opinions: Evidence from wrongful discharge laws	1
Punishing in the public interest: Exploratory Canadian evidence pertaining to convictions and incarcerations for tax offences	1