Journal of Accounting and Public Policy

Article	Citations
Editorial Board	51
Vol. 41, #2 Bios	45
The effect of small audit firms’ failure to remediate the PCAOB’s quality control criticisms on audit market segmentation	34
Deferred outflows of resources and deferred inflows of resources and municipal bond borrowing cost	33
Financial reporting consequences of natural disasters: Evidence from the impact of resource constraints at audit offices on non-affected clients	32
Cross-border listed firms’ IFRS-based financial reports: Are they comparable?	32
Employment quality and 10-K report readability	25
Creditor enforcement and accounting quality: A natural experiment	25
Blockchain adoption and corporate financial reporting quality	23
Vol. 42, #1, Bios	22
Editorial Board	22
Market reaction to quantitative and qualitative order backlog disclosures	21
Vol. 41, #5, Bios	21
SEC confidential treatment and regulatory filing reviews	21
Editorial Board	21
Does it pay to pray? Religious nonprofits and funding	21
Editorial for the special issue on auditing and public policy in China	20
Consequences of earnings management triggered by delisting regulation: Evidence in China	18
The usefulness of accrual-based surpluses in the Canadian public sector	17
The relative and incremental value relevance of goodwill before and after SFAS No. 142	15
Do mandatory risk factor disclosures reduce stock price crash risk?	15
Excess insider control and corporate social responsibility: Evidence from dual-class firms	14
Dancing in Shackles: Clawback and corporate innovation	14
Attention to corporate disclosure and earnings Management: Evidence from downloads of SEC filings	14
Firms’ discretion in the option exercise price adjustments during spinoffs	13

On the effort-saving effect of audit committee–auditor interlocking	13
Is the mispricing of bank earnings related to financial regulation uncertainty?	12
Gender equity in public accounting: Evidence from single audit partner and director engagement leaders	12
Does choice matter? The effect of filing method autonomy on taxpayer aggressiveness in a pre-filled tax return system	11
Resilience and wellbeing in the midst of the COVID-19 pandemic: The role of financial literacy	11
Theoretical analysis of non-deductible expenses: Implications for the design of compensation contracts	11
The SEC revolving door and comment letters	11
An unintended consequence of raising public environmental awareness: Evidence from the release of the environmental documentary “Under the Dome” on earnings management	11
The effects of cross-border cooperation on disclosure enforcement, earnings attributes, and transparency	10
Major government customers and stock price crash risk	10
The effect of disclosure committees on non-GAAP reporting quality	10
Parent firm dividend payouts and subsidiary earnings management: Evidence from mandatory dividend policy	10
Do media connections help? Evidence from IPO pricing in China	10
Discretion in revenue recognition timing and comparability: Evidence from the implementation of SOP 97-2	9
Government spending and CEO equity incentives: Evidence from changes in U.S. Senate committee chairs	9
Economic consequences of expanding sales tax nexus: Evidence from stock price reactions to the Wayfair decision	9
How do auditors respond to low annual report readability?	8
Managerial discretion and the comparability of fair value estimates	8
Economic policy uncertainty and analysts’ forecast characteristics	8
Do corporate taxes affect employee welfare? Evidence from workplace safety	8
Transparency trade-offs in the operation of national Public Private Partnership units: The case of Ireland’s National Development Finance Agency	8
Vol. 41, #6, Bios	7
The impact of accelerating 20-F filing	7
Auditor's professional judgment, audit efficiency and interplay between legal liability and regulatory oversight	7
Political interventions in state-owned enterprises: The corporate governance failures of a European airline	7
Editorial Board	7
Using relevant headings in risk factor disclosures: What is the impact on information processing?	7
Editorial Board	7
Editorial Board	7
Short sellers and insider trading profitability: A natural experiment	7
Bribes and audit fees	6
Financial reporting during gloomy days: Air pollution and real earnings management	6
Payments in lieu of taxes (PILOTs): How characteristics of requests for PILOTs impact nonprofits’ fairness perceptions and likelihood of compliance	6
Editorial Board	6
The effect of disclosing audit quality control deficiencies on non-audit tax services: Evidence from Deloitte’s 2007 PCAOB Part II inspection report	6
Reputation and commercialism: Did accounting have a golden age? The US audit profession 1929–1990	6
The impact of joint provision of audit and tax services on the advice of tax professionals	6
Taxes and the growth in mutual funds: Evidence from OBRA 93	6
Editorial Board	5
CEO turnovers due to poor industry performances: An examination of the boards’ retention criteria	5
Can third-party online sales disclosure help reduce earnings management? Evidence from China	5
Blockchain and other distributed ledger technologies: Where is the accounting?	5
Financial information, spillovers, and innovation performance	5
Labor skill and accounting conservatism	5
The impact of PCAOB international registration on audit quality and audit fees: Evidence from China	5
Do IPOs bear more severe legal consequences of accounting misstatements?	5
Political grammars of justification and cost-benefit analysis in SEC rulemaking	5
To switch or not to switch? The effect of audit firms’ economies of scale on audit firm switches after audit price deregulation in China	5
Why do audit clients voluntarily disclose the compliance and planning components of auditor provided tax services?	5
Bank earnings management and performance reporting of comprehensive income	5

Short-sale constraints and firm investment efficiency: Evidence from a natural experiment	5
Environmental and university opportunity factors and CPA exam performance	5
Opaque auditor dismissal disclosures: What does timing reveal that disclosures do not?	4
The impact of stock market liberalization on management forecast precision–Evidence from Mainland-Hong Kong Stock Connect Programs in China	4
Crowding-out or Calling-out? The influence of mandatory industry-related firm-specific information disclosure on analyst reports	4
Auditors’ sensitivity to business risk under business risk auditing	4
Accounting policies in the public sector: Characteristics and consequences of accounting for capital assets	4
Are more able managers good future tellers? Learning from Japan	4
Covid-19, corporate survival and public policy: The role of accounting information and regulation in the wake of a systemic crisis	4
Management earnings forecast and financial statement complexity	4
Regulatory risk and auditors’ reporting conservatism: Evidence from Chinese comment letters	4
Board liability for cyberattacks: The effects of a prior attack and implementing the AICPA’s cybersecurity framework	4
Credit unions and earnings management to mitigate political scrutiny over tax-exempt status	4
Editorial Board	4
Fiscal-audit separation and government disclosure quality	4
Narrative R&D disclosure and insider trading profitability: Evidence from China	4
An examination of the influence of mutual CFO/audit firm tenure on audit quality	4
Business school education, motivation, and young adults' stock market participation☆	4
Editorial Board	4
Corporate governance and stock performance: The case of COVID-19 crisis	3
Income shifting and U.S. international trade in goods statistics	3
U.S. Audit partner identification and auditor reporting	3
Board generational cohorts, gender diversity and corporate environmental and social disclosures: Evidence from China	3
Editorial Board	3
Financial literacy and the timing of tax-preferred savings account withdrawals	3
An exploratory study on the impact of COVID-19 on U.S. State boards of accountancy	3
The impact of TCJA on CEO compensation	3
Editorial Board	3
Code of ethics quality and audit fees	3
Local peers and corporate reporting behavior	3
How does mandated sustainability disclosure about conflict minerals affect supply chain finance?	3
Editorial Board	3
Editorial Board	3
Vol. 40, #6 Bios	3
Same information, different value: New evidence on the value of voluntary assurance	3
Vol. 41, #1, Bios	3
GDP manipulation, political incentives, and earnings management	3
Vol. 40, #5 Biographies	3
IFRS 7 adoption and bank risk taking	3
The 15-day debate and the value of early release of information: Evidence from 10-K filings	3
The timing of information arrival and overnight returns	3
Disincentives to exchange customized local GAAP for IFRS	2
Why bigger is not stronger? A perspective on auditor groups and audit quality	2
Does the risk aversion of accountants matter? Female rank-and-file accounting employees and internal control quality	2
Vol. 40, #4 Biographies	2
Auditor health and audit outcomes before COVID-19	2
Resisting institutionalized corruption: The case of public audit in Nigeria	2
Managing conflicts of interest in the financial media: Evidence from a natural experiment in China	2
Friends can help: The effects of relationship in the Chinese book-building process	2
How do suppliers benefit from customers’ voluntary disclosure? the effect of customers’ earnings guidance on upstream firms’ investment efficiency	2
Political costs and corporate tax avoidance: Evidence from sin firms	2
An evaluation of root cause analysis use by internal auditors	2
Gender difference in CFO communication: Evidence from earnings calls	2
Editorial Board	2
Financial reporting and corporate political connections: An analytical model of interactions	2
Restrictions on managerial outside job opportunities and corporate tax policy: Evidence from a natural experiment	2
When dedicated investors are distracted: The effect of institutional monitoring on corporate tax avoidance	2
Nonprofit accounting conservatism	2
Enforcement and disclosure	2
Punishing in the public interest: Exploratory Canadian evidence pertaining to convictions and incarcerations for tax offences	2
Shifting from the incurred to the expected credit loss model and stock price crash risk	2
Misstatement verifiability and managers’ earnings warning decisions	2
The mandatory audit partner rotation policy and cost of debt	2
Media attention and regulatory efficiency of corporate violations: Evidence from China	2
Chief financial officer co-option and tax avoidance in European listed firms	2
Minority shareholders and tax avoidance	2
Net operating losses and Chapter 11	2
How do investors perceive corporate general counsel? The role of monitoring and advising demand	2
To replicate or not to replicate? That is the question	2
Auditors’ hometown ties and audit quality	1
The spillover effect of focal firms’ cybersecurity breaches on rivals and the role of the CIO: Evidence from stock trading volume	1
Changes in corporate cybersecurity risk disclosures after SEC comment letters	1
Gender diversity and financial statement fraud	1
Aggregate accounting research and development expenditures and the prediction of real gross domestic product	1
The impact of investment banks going public on underwriting behavior: Evidence from IPO clients’ earnings management	1
Vol. 40, #3 Biographies	1
Director compensation and foundation performance	1
The costs and benefits of retirement policies at U.S. audit firms	1
Real-time crisis management: Testing the role of accounting in local governments	1
Executive compensation horizon incentives, performance targets, and auditor risk assessment	1

Incentive effects of tax transparency: Does country-by-country reporting call for arbitration?	1
Firm-level political risk and earnings opacity	1
Options trading and corporate debt structure	1
Local happiness and corporate financial misconduct: Does happiness reduce organizational opportunistic behavior?	1
Editorial Board	1
Institutional investor inattention and audit quality	1
Editorial Board	1
Determinants of audit report modifications in Finnish municipalities	1
Tone management and stock price crash risk	1
Optimal internal control regulation: Standards, penalties, and leniency in enforcement	1
Due process as a legitimating mechanism: Participation and responsiveness in the development of IFRS 17: Insurance contracts	1
Stock market openness and analyst forecast bias	1
The smart money is in cash? Financial literacy and liquid savings among U.S. families	1
Developing time-driven activity-based costing at the national level to support policy recommendations for radiation oncology in Belgium	1
Vol. 41, #4, bios	1