Journal of Accounting and Public Policy

Article	Citations
Vol. 41, #5, Bios	39
Vol. 42, #1, Bios	37
Going-concern CAM disclosures: An intermediate-level warning for financial distress	36
Product advertising and financial analyst forecasts	36
Earnings management upon a sovereign downgrade: International evidence	34
Firms’ discretion in the option exercise price adjustments during spinoffs	32
Does choice matter? The effect of filing method autonomy on taxpayer aggressiveness in a pre-filled tax return system	28
Are climate scenario analysis disclosures valued by investors?	25
The usefulness of accrual-based surpluses in the Canadian public sector	25
Consequences of earnings management triggered by delisting regulation: Evidence in China	23
Accounting-employee flows and financial reporting quality	23
Environmental and university opportunity factors and CPA exam performance	22
Exploring corporate geopolitical risk exposure — a heterogeneous geographic segment perspective	21
Auditors’ sensitivity to business risk under business risk auditing	20
Vol. 41, #6, Bios	20
Earnings management with cash flow hedge accounting	19
Regulatory risk and auditors’ reporting conservatism: Evidence from Chinese comment letters	18
Financial information, spillovers, and innovation performance	17
Political grammars of justification and cost-benefit analysis in SEC rulemaking	17
Comparability over time: XBRL tag changes and analyst forecast behavior	16
Using relevant headings in risk factor disclosures: What is the impact on information processing?	16
Public country-by-country reporting and corporate social responsibility: an analysis of European multinational banks	16
Public and private enforcement of non-GAAP reporting	15
Options trading and corporate debt structure	15
Local peers and corporate reporting behavior	15

An evaluation of root cause analysis use by internal auditors	15
A study of anti-hedge policies: determinants and consequences	15
WSJ reporting of price-to-earnings ratios and attention to earnings	14
SEC Rule 14a-8 shareholder proposals: No-action requests, determinants, and the role of SEC staff	13
Employee firing costs and auditors’ going-concern opinions: Evidence from wrongful discharge laws	13
Shareholders’ tax incentives and changes in the organizational form of foreign operations	13
The influence of team consensus and inclusive climate on junior auditors’ conformity and risk assessment sharing	12
Editorial for the special issue on professional judgment in accounting and auditing decisions	12
The shadows of politicians with prior CEO experience: Evidence from corporate investment efficiency in China	12
Disclosure policy for relative performance indicators under product market competition	11
Is risk disclosure in banks’ pillar 3 reporting informative? Analyzing tone consistency with annual reports	11
Chief Human Resource Officers and accounting disclosures: Illuminating the firm’s most important asset or window dressing?	11
Clawback provisions and insider trading profits	11
Editorial Board	11
Nigerian professional investors' sense-making of the impact of shareholder activism on corporate accountability	10
Does writing down goodwill imperil a CEO’s job?	10
Regulatory fragmentation and internal control weaknesses	10
Firm-level political risk and income smoothing	10
Empirical implications of a one-size-fits-all deleveraging policy from the perspective of operating cash flow quality	10
The Journal of Accounting and Public Policy at 40: A bibliometric analysis	10
Does reporting quality affect systematic risk? Evidence from a regulatory lottery	9
Cannabis financial statement audits in Canada before and after legalization: A “joint” analysis	9
Who participates in corporate income tax consolidation?: Evidence from Japan	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
A concave relation between equity-based incentives and misreporting	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
Determinants and market consequences of audit partner changes after restatements	8
Managerial overconfidence and classification shifting	8
Management participation during university audit committee meetings and internal control disclosures: evidence from audit committee minutes	8
Key audit matters as insights into auditors’ professional judgement: Evidence from the European Union	8
Earnings management by banks through loan loss provisioning during downturns	8
Audit materiality judgments during the COVID-19 pandemic: Evidence from the United Kingdom	8
Does company reputation matter for voluntary disclosure quality? evidence from management earnings forecasts	8
“Surprise” material weakness disclosures: Effects on audit fees and audit report lags	8
Discretion in revenue recognition timing and comparability: Evidence from the implementation of SOP 97-2	7
How does auditor planning materiality affect audit pricing of fair values and external valuation?	7
Resilience and wellbeing in the midst of the COVID-19 pandemic: The role of financial literacy	7
Does the tax deductibility of interest affect financial reporting?	7
Parent firm dividend payouts and subsidiary earnings management: Evidence from mandatory dividend policy	7
The SEC revolving door and comment letters	7
Do regulators’ random inspections have “teeth”? Evidence from the valuation of corporate cash holdings	7
Transparency trade-offs in the operation of national Public Private Partnership units: The case of Ireland’s National Development Finance Agency	7
Cross-border listed firms’ IFRS-based financial reports: Are they comparable?	7
Balancing growth and security: Exploring the impact of growth opportunities on cybersecurity breaches	6
Director media experience, news coverage, and analyst information processing	6
Auditor's professional judgment, audit efficiency and interplay between legal liability and regulatory oversight	6
The power and peril of nudging non-compliant firms: A field experiment on tax compliance	6
Executive compensation horizon incentives, performance targets, and auditor risk assessment	6
Media competition and earnings management: evidence from China’s county newspaper conglomeration reform	6

Editorial Board	6
IFRS 7 adoption and bank risk taking	6
Misstatement verifiability and managers’ earnings warning decisions	6
Short-sale constraints and firm investment efficiency: Evidence from a natural experiment	6
The impact of joint provision of audit and tax services on the advice of tax professionals	6
Editorial Board	6
The impact of stock market liberalization on management forecast precision–Evidence from Mainland-Hong Kong Stock Connect Programs in China	6
Narrative R&D disclosure and insider trading profitability: Evidence from China	6
How does mandated sustainability disclosure about conflict minerals affect supply chain finance?	6
Penal accountancy and the Spanish Inquisition	5
Changes in corporate cybersecurity risk disclosures after SEC comment letters	5
Do public disclosures of investments in tax planning attract monitoring by tax authorities?	5
Editorial Board	5
CEO inside debt and corporate political disclosure	5
Synergizing machine and human judgment: evidence from going concern assessment	5
Resisting institutionalized corruption: The case of public audit in Nigeria	5
Disclosure strategies for management earnings forecasts: insights from the corporate life-cycle perspective	5
Evidence from the adoption of IFRS 9 and the impact of COVID-19 on lending and regulatory capital on Spanish Banks	5
Voluntary versus mandatory disclosure of liability insurance coverage limit	5
Press freedom and stock price crash risk	5
Editorial Board	5
Initial evidence on the content and market implications of stablecoin reserve reporting	5
Climate risk and long-lived tangible asset impairments	5
Auditors’ hometown ties and audit quality	5
Labor market-based information transfer	5
Partner-Level internal control opinion shopping and its economic consequences: Evidence from “SOX 404” in an emerging market	5
Stakeholder perceptions of tax transparency: evidence from GRI 207	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
Do corporate taxes affect employee welfare? Evidence from workplace safety	4
Management earnings forecast and financial statement complexity	4
Employment quality and 10-K report readability	4
Credit refinancing and corporate tax avoidance	4
Tax regulations and corporate social responsibility: Evidence from the adoption of addback statutes	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
Economic consequences of expanding sales tax nexus: Evidence from stock price reactions to the Wayfair decision	4
Editorial for the special issue on auditing and public policy in China	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
The JOBS Act and IPO issuance rate	4
More frequent financial reporting and market feedback effect: evidence from U.S. and EU regulatory changes	4
Reputation and commercialism: Did accounting have a golden age? The US audit profession 1929–1990	4
Navigating new norms: The Tax Cuts and Jobs Act and its implications for innovation	4
The effect of disclosure committees on non-GAAP reporting quality	4
Director busyness and internal control weaknesses: Evidence from mergers and acquisitions	3
The smart money is in cash? Financial literacy and liquid savings among U.S. families	3
The impact of financial reporting flexibility on auditor risk judgement: Evidence from the implementation of FIN 46R	3
Firm-level political risk and earnings opacity	3
How do investors perceive corporate general counsel? The role of monitoring and advising demand	3
Client consequences of auditor independence violations: Evidence from SEC sanctions against PwC	3
Can third-party online sales disclosure help reduce earnings management? Evidence from China	3
Spillover effects in mandatory environmental reporting	3
The mandatory audit partner rotation policy and cost of debt	3
The impact of investment banks going public on underwriting behavior: Evidence from IPO clients’ earnings management	3
Why bigger is not stronger? A perspective on auditor groups and audit quality	3
Editorial for the special issue on accounting and personal finance in the Journal of Accounting and Public Policy	3
Code of ethics quality and audit fees	3
Macroeconomic risk awareness and investor response: Evidence from Chinese listed firms	3
GDP manipulation, political incentives, and earnings management	3
Board generational cohorts, gender diversity and corporate environmental and social disclosures: Evidence from China	3
Shifting from the incurred to the expected credit loss model and stock price crash risk	3
Could financial education be a universal social policy? A simulation of potential influences on inequality levels	3
Editorial Board	3
Tone management and stock price crash risk	3
Interim restatements and the audit engagement	3
Incentive effects of tax transparency: Does country-by-country reporting call for arbitration?	3
Labor skill and accounting conservatism	3
Editorial Board	3
Personal liability and independent directors: Evidence from China	2
Birds of a feather flock together: Institutional investors with disciplinary history and financial reporting	2
Friends can help: The effects of relationship in the Chinese book-building process	2
Artificial intelligence in accounting: a comparative analysis of adoption in accounting and non-accounting firms	2
Enforcement and disclosure	2
Attention to corporate disclosure and earnings Management: Evidence from downloads of SEC filings	2
Crowding-out or Calling-out? The influence of mandatory industry-related firm-specific information disclosure on analyst reports	2
Theoretical analysis of non-deductible expenses: Implications for the design of compensation contracts	2
Government spending and CEO equity incentives: Evidence from changes in U.S. Senate committee chairs	2

Has the FINRA Rule 2242 been successful in enhancing the quality of debt reports issued by sell-side analysts?	2
The AOCI filter removal and bank lending in times of stress	2
To tell or not to tell? Examining voluntary disclosure of customers’ identities under capital market pressure	2
Too much of a good thing? Mandatory risk disclosure and corporate innovation	2
Skin in the game: Does outside directors’ equity-based compensation induce or mitigate stock price crash risk?	2
Cybersecurity regulation and trade credit: Evidence from China	2
Mandated joint audits: are two auditors better than one?	2
An unintended consequence of raising public environmental awareness: Evidence from the release of the environmental documentary “Under the Dome” on earnings management	2
Financial statement comparability and qualitative disclosures	2
Corporate sustainability reporting	2
Cybersecurity risk governance and companies’ cybersecurity risk disclosures in their 10-K filings	2
Tunneling and dividend payouts: A tale of agency conflicts in China	2
The impact of capping the SALT deduction on municipal bond pricing	2
Financial reporting consequences of natural disasters: Evidence from the impact of resource constraints at audit offices on non-affected clients	2
Do tainted independent directors affect financial restatement? Evidence from China	2
Bribes and audit fees	2
Bank earnings management and performance reporting of comprehensive income	2
The spillover effects of accounting scandals in business groups	2
The effect of small audit firms’ failure to remediate the PCAOB’s quality control criticisms on audit market segmentation	2
Homophily versus monitoring: Do all female board directors drive the gender assignment of audit partners?	2
Bridging the gap: A study of government suppliers' reporting practices	2
Quality choices in corporate social responsibility reporting under heterogeneous investor preferences	2