Journal of Accounting and Public Policy

Article	Citations
The usefulness of accrual-based surpluses in the Canadian public sector	54
Vol. 41, #2 Bios	48
Deferred outflows of resources and deferred inflows of resources and municipal bond borrowing cost	39
Vol. 42, #1, Bios	38
Vol. 41, #5, Bios	35
Does it pay to pray? Religious nonprofits and funding	32
Dancing in Shackles: Clawback and corporate innovation	29
Firms’ discretion in the option exercise price adjustments during spinoffs	27
Does choice matter? The effect of filing method autonomy on taxpayer aggressiveness in a pre-filled tax return system	26
Product advertising and financial analyst forecasts	24
Major government customers and stock price crash risk	24
Vol. 41, #6, Bios	23
Consequences of earnings management triggered by delisting regulation: Evidence in China	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
Political grammars of justification and cost-benefit analysis in SEC rulemaking	21
Environmental and university opportunity factors and CPA exam performance	19
Financial information, spillovers, and innovation performance	18
The impact of PCAOB international registration on audit quality and audit fees: Evidence from China	17
Auditors’ sensitivity to business risk under business risk auditing	17
Regulatory risk and auditors’ reporting conservatism: Evidence from Chinese comment letters	16
Financial reporting and corporate political connections: An analytical model of interactions	15
Options trading and corporate debt structure	15
Income shifting and U.S. international trade in goods statistics	15
An evaluation of root cause analysis use by internal auditors	14

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

Short-sale constraints and firm investment efficiency: Evidence from a natural experiment	6
Editorial Board	6
Executive compensation horizon incentives, performance targets, and auditor risk assessment	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
Evidence from the adoption of IFRS 9 and the impact of COVID-19 on lending and regulatory capital on Spanish Banks	5
Gender diversity and financial statement fraud	5
Misstatement verifiability and managers’ earnings warning decisions	5
IFRS 7 adoption and bank risk taking	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
Resisting institutionalized corruption: The case of public audit in Nigeria	5
Aggregate accounting research and development expenditures and the prediction of real gross domestic product	5
Initial evidence on the content and market implications of stablecoin reserve reporting	5
Penal accountancy and the Spanish Inquisition	5
Auditors’ hometown ties and audit quality	5
Credit refinancing and corporate tax avoidance	4
Support for pension reforms: What is the role of financial literacy and pension knowledge?	4
Voluntary versus mandatory disclosure of liability insurance coverage limit	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
Vol. 42, #2, Bios.	4
Information demand during the COVID-19 pandemic	4
Partner-Level internal control opinion shopping and its economic consequences: Evidence from “SOX 404” in an emerging market	4
Editorial Board	4
Financial reporting quality effects of imposing (gender) quotas on boards of directors	4
Do investors turn a blind eye to risk-factor disclosures by state-supported firms?	4
The effects of disclosing critical audit matters and auditor tenure on nonprofessional investors’ judgments	4
Editorial Board	4
Press freedom and stock price crash risk	4
Evaluating company adoptions of blockchain technology: How do management and auditor communications affect nonprofessional investor judgments?	4
Editorial Board	4
Are audit partners’ compensation and audit quality related to their consulting revenues?	4
The JOBS Act and IPO issuance rate	4
Effective board monitoring over earnings reports and forecasts: Evidence from CFO outside director appointments	3
Editorial for the special issue on auditing and public policy in China	3
Managerial discretion and the comparability of fair value estimates	3
Labor skill and accounting conservatism	3
Are more able managers good future tellers? Learning from Japan	3
Employment quality and 10-K report readability	3
The influence of auditor narcissism and moral disengagement on risk assessments of a narcissistic client CFO	3
Do corporate taxes affect employee welfare? Evidence from workplace safety	3
Creditor enforcement and accounting quality: A natural experiment	3
Management earnings forecast and financial statement complexity	3
Can third-party online sales disclosure help reduce earnings management? Evidence from China	3
Vol. 40, #5 Biographies	3
Access to IT-Capable employees and the relevance of financial information	3
Economic consequences of expanding sales tax nexus: Evidence from stock price reactions to the Wayfair decision	3
The effect of disclosure committees on non-GAAP reporting quality	3
Reputation and commercialism: Did accounting have a golden age? The US audit profession 1929–1990	3
GDP manipulation, political incentives, and earnings management	3
Punishing in the public interest: Exploratory Canadian evidence pertaining to convictions and incarcerations for tax offences	3
Market reaction to quantitative and qualitative order backlog disclosures	3
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
Editorial Board	2
The impact of financial reporting flexibility on auditor risk judgement: Evidence from the implementation of FIN 46R	2
Too much of a good thing? Mandatory risk disclosure and corporate innovation	2
Quality choices in corporate social responsibility reporting under heterogeneous investor preferences	2
The impact of investment banks going public on underwriting behavior: Evidence from IPO clients’ earnings management	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
Tone management and stock price crash risk	2
The mandatory audit partner rotation policy and cost of debt	2
Code of ethics quality and audit fees	2
Why bigger is not stronger? A perspective on auditor groups and audit quality	2
Firm-level political risk and earnings opacity	2
The spillover effect of focal firms’ cybersecurity breaches on rivals and the role of the CIO: Evidence from stock trading volume	2
Editorial Board	2
Could financial education be a universal social policy? A simulation of potential influences on inequality levels	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
Board generational cohorts, gender diversity and corporate environmental and social disclosures: Evidence from China	2
Incentive effects of tax transparency: Does country-by-country reporting call for arbitration?	2
How do investors perceive corporate general counsel? The role of monitoring and advising demand	2
Shifting from the incurred to the expected credit loss model and stock price crash risk	2
Editorial for the special issue on accounting and personal finance in the Journal of Accounting and Public Policy	2
Birds of a feather flock together: Institutional investors with disciplinary history and financial reporting	2
PCAOB international inspection access and debt contracting: Evidence from American Depositary Receipt firms	2
Homophily versus monitoring: Do all female board directors drive the gender assignment of audit partners?	2

The smart money is in cash? Financial literacy and liquid savings among U.S. families

2