Journal of Accounting and Public Policy

Article	Citations
Vol. 41, #2 Bios	62
Deferred outflows of resources and deferred inflows of resources and municipal bond borrowing cost	47
Vol. 42, #1, Bios	41
Vol. 41, #5, Bios	36
Does it pay to pray? Religious nonprofits and funding	34
Dancing in Shackles: Clawback and corporate innovation	30
Firms’ discretion in the option exercise price adjustments during spinoffs	28
Product advertising and financial analyst forecasts	27
Are climate scenario analysis disclosures valued by investors?	24
Earnings management upon a sovereign downgrade: International evidence	24
Does choice matter? The effect of filing method autonomy on taxpayer aggressiveness in a pre-filled tax return system	24
The usefulness of accrual-based surpluses in the Canadian public sector	24
Major government customers and stock price crash risk	23
Consequences of earnings management triggered by delisting regulation: Evidence in China	23
Vol. 41, #6, Bios	20
Environmental and university opportunity factors and CPA exam performance	20
Using relevant headings in risk factor disclosures: What is the impact on information processing?	20
Auditors’ sensitivity to business risk under business risk auditing	17
Political grammars of justification and cost-benefit analysis in SEC rulemaking	17
Financial information, spillovers, and innovation performance	16
Regulatory risk and auditors’ reporting conservatism: Evidence from Chinese comment letters	16
The impact of PCAOB international registration on audit quality and audit fees: Evidence from China	16
Income shifting and U.S. international trade in goods statistics	15
An evaluation of root cause analysis use by internal auditors	14
Financial reporting and corporate political connections: An analytical model of interactions	14

Options trading and corporate debt structure	14
Public and private enforcement of non-GAAP reporting	13
Local peers and corporate reporting behavior	13
Editorial Board	13
Shareholders’ tax incentives and changes in the organizational form of foreign operations	13
Valuation implications of socially responsible tax avoidance: Evidence from the electricity industry	12
Employee firing costs and auditors’ going-concern opinions: Evidence from wrongful discharge laws	12
WSJ reporting of price-to-earnings ratios and attention to earnings	12
The influence of team consensus and inclusive climate on junior auditors’ conformity and risk assessment sharing	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
SEC Rule 14a-8 shareholder proposals: No-action requests, determinants, and the role of SEC staff	11
Clawback provisions and insider trading profits	11
Editorial Board	10
Disclosure policy for relative performance indicators under product market competition	10
Using machine learning to predict auditor switches: How the likelihood of switching affects audit quality among non-switching clients	10
Cannabis financial statement audits in Canada before and after legalization: A “joint” analysis	10
Regulatory fragmentation and internal control weaknesses	10
Nigerian professional investors' sense-making of the impact of shareholder activism on corporate accountability	10
Firm-level political risk and income smoothing	9
Who participates in corporate income tax consolidation?: Evidence from Japan	9
Does company reputation matter for voluntary disclosure quality? evidence from management earnings forecasts	9
The effects of local newspaper closures on nonprofits’ executive compensation	9
Management of operating cash flows before and after the scandals in the early 2000s: An examination of meeting or beating analyst cash flow forecasts*	9
Key audit matters as insights into auditors’ professional judgement: Evidence from the European Union	9
A concave relation between equity-based incentives and misreporting	9
Does writing down goodwill imperil a CEO’s job?	9
“Surprise” material weakness disclosures: Effects on audit fees and audit report lags	8
The Journal of Accounting and Public Policy at 40: A bibliometric analysis	8
Does reporting quality affect systematic risk? Evidence from a regulatory lottery	8
Earnings management by banks through loan loss provisioning during downturns	8
Does the tax deductibility of interest affect financial reporting?	8
Use of comment letters for mergers and acquisitions in a setting with weak investor protection: The Chinese experience	8
Cross-border listed firms’ IFRS-based financial reports: Are they comparable?	8
Managerial overconfidence and classification shifting	8
Determinants and market consequences of audit partner changes after restatements	7
Parent firm dividend payouts and subsidiary earnings management: Evidence from mandatory dividend policy	7
Transparency trade-offs in the operation of national Public Private Partnership units: The case of Ireland’s National Development Finance Agency	7
Resilience and wellbeing in the midst of the COVID-19 pandemic: The role of financial literacy	7
Excess insider control and corporate social responsibility: Evidence from dual-class firms	7
How does auditor planning materiality affect audit pricing of fair values and external valuation?	7
Do IPOs bear more severe legal consequences of accounting misstatements?	7
The SEC revolving door and comment letters	7
Discretion in revenue recognition timing and comparability: Evidence from the implementation of SOP 97-2	7
Editorial Board	7
Covid-19, corporate survival and public policy: The role of accounting information and regulation in the wake of a systemic crisis	6
The impact of stock market liberalization on management forecast precision–Evidence from Mainland-Hong Kong Stock Connect Programs in China	6
How does mandated sustainability disclosure about conflict minerals affect supply chain finance?	6
Short-sale constraints and firm investment efficiency: Evidence from a natural experiment	6
Short sellers and insider trading profitability: A natural experiment	6

Editorial Board	6
IFRS 7 adoption and bank risk taking	6
The impact of joint provision of audit and tax services on the advice of tax professionals	6
Editorial Board	6
Auditor's professional judgment, audit efficiency and interplay between legal liability and regulatory oversight	6
Aggregate accounting research and development expenditures and the prediction of real gross domestic product	6
Narrative R&D disclosure and insider trading profitability: Evidence from China	6
Editorial Board	6
Misstatement verifiability and managers’ earnings warning decisions	5
Penal accountancy and the Spanish Inquisition	5
Gender diversity and financial statement fraud	5
Resisting institutionalized corruption: The case of public audit in Nigeria	5
Initial evidence on the content and market implications of stablecoin reserve reporting	5
Media attention and regulatory efficiency of corporate violations: Evidence from China	5
Executive compensation horizon incentives, performance targets, and auditor risk assessment	5
Changes in corporate cybersecurity risk disclosures after SEC comment letters	5
Evaluating company adoptions of blockchain technology: How do management and auditor communications affect nonprofessional investor judgments?	5
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
Editorial Board	4
Access to IT-Capable employees and the relevance of financial information	4
Support for pension reforms: What is the role of financial literacy and pension knowledge?	4
Are audit partners’ compensation and audit quality related to their consulting revenues?	4
Editorial Board	4
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
Credit refinancing and corporate tax avoidance	4
The JOBS Act and IPO issuance rate	4
Do investors turn a blind eye to risk-factor disclosures by state-supported firms?	4
Editorial for the special issue on auditing and public policy in China	4
Partner-Level internal control opinion shopping and its economic consequences: Evidence from “SOX 404” in an emerging market	4
Editorial Board	4
Press freedom and stock price crash risk	4
Voluntary versus mandatory disclosure of liability insurance coverage limit	4
Information demand during the COVID-19 pandemic	4
Vol. 42, #2, Bios.	4
Effective board monitoring over earnings reports and forecasts: Evidence from CFO outside director appointments	4
Creditor enforcement and accounting quality: A natural experiment	4
The effects of disclosing critical audit matters and auditor tenure on nonprofessional investors’ judgments	4
Financial reporting quality effects of imposing (gender) quotas on boards of directors	4
Auditors’ hometown ties and audit quality	4
Economic consequences of expanding sales tax nexus: Evidence from stock price reactions to the Wayfair decision	3
Market reaction to quantitative and qualitative order backlog disclosures	3
Reputation and commercialism: Did accounting have a golden age? The US audit profession 1929–1990	3
Vol. 40, #5 Biographies	3
The mandatory audit partner rotation policy and cost of debt	3
GDP manipulation, political incentives, and earnings management	3
Managerial discretion and the comparability of fair value estimates	3
Employment quality and 10-K report readability	3
Labor skill and accounting conservatism	3
Punishing in the public interest: Exploratory Canadian evidence pertaining to convictions and incarcerations for tax offences	3
Incentive effects of tax transparency: Does country-by-country reporting call for arbitration?	3
The effect of disclosure committees on non-GAAP reporting quality	3
Do corporate taxes affect employee welfare? Evidence from workplace safety	3
Management earnings forecast and financial statement complexity	3
Can third-party online sales disclosure help reduce earnings management? Evidence from China	3
Why bigger is not stronger? A perspective on auditor groups and audit quality	3
Interim restatements and the audit engagement	3
The spillover effect of focal firms’ cybersecurity breaches on rivals and the role of the CIO: Evidence from stock trading volume	2
Too much of a good thing? Mandatory risk disclosure and corporate innovation	2
Editorial for the special issue on accounting and personal finance in the Journal of Accounting and Public Policy	2
How do investors perceive corporate general counsel? The role of monitoring and advising demand	2
Code of ethics quality and audit fees	2
Tone management and stock price crash risk	2
Limits of private firms’ disclosure avoidance – Evidence from enforcing financial statements publication in Germany	2
Homophily versus monitoring: Do all female board directors drive the gender assignment of audit partners?	2
Corporate social responsibility and classification shifting	2
Corporate sustainability reporting	2
The impact of investment banks going public on underwriting behavior: Evidence from IPO clients’ earnings management	2
To tell or not to tell? Examining voluntary disclosure of customers’ identities under capital market pressure	2
The impact of financial reporting flexibility on auditor risk judgement: Evidence from the implementation of FIN 46R	2
Editorial Board	2
Political costs and corporate tax avoidance: Evidence from sin firms	2
The smart money is in cash? Financial literacy and liquid savings among U.S. families	2
Bridging the gap: A study of government suppliers' reporting practices	2
Birds of a feather flock together: Institutional investors with disciplinary history and financial reporting	2
The AOCI filter removal and bank lending in times of stress	2
PCAOB international inspection access and debt contracting: Evidence from American Depositary Receipt firms	2
Could financial education be a universal social policy? A simulation of potential influences on inequality levels	2
Editorial Board	2

Shifting from the incurred to the expected credit loss model and stock price crash risk	2
Board generational cohorts, gender diversity and corporate environmental and social disclosures: Evidence from China	2
How do suppliers benefit from customers’ voluntary disclosure? the effect of customers’ earnings guidance on upstream firms’ investment efficiency	2
Firm-level political risk and earnings opacity	2
The impact of capping the SALT deduction on municipal bond pricing	2
Client influence and auditor independence revisited: Evidence from auditor resignations	2
Quality choices in corporate social responsibility reporting under heterogeneous investor preferences	2