Journal of Accounting and Public Policy

Article	Citations
Product advertising and financial analyst forecasts	80
Are climate scenario analysis disclosures valued by investors?	48
Earnings management upon a sovereign downgrade: International evidence	47
Deferred outflows of resources and deferred inflows of resources and municipal bond borrowing cost	35
Does it pay to pray? Religious nonprofits and funding	31
Does choice matter? The effect of filing method autonomy on taxpayer aggressiveness in a pre-filled tax return system	29
Vol. 41, #2 Bios	29
Dancing in Shackles: Clawback and corporate innovation	29
Firms’ discretion in the option exercise price adjustments during spinoffs	28
Vol. 41, #5, Bios	27
Vol. 42, #1, Bios	26
Consequences of earnings management triggered by delisting regulation: Evidence in China	24
The usefulness of accrual-based surpluses in the Canadian public sector	23
Going-concern CAM disclosures: An intermediate-level warning for financial distress	22
Financial information, spillovers, and innovation performance	21
Public country-by-country reporting and corporate social responsibility: an analysis of European multinational banks	20
Earnings management with cash flow hedge accounting	19
Environmental and university opportunity factors and CPA exam performance	18
Political grammars of justification and cost-benefit analysis in SEC rulemaking	17
Vol. 41, #6, Bios	16
Auditors’ sensitivity to business risk under business risk auditing	16
The impact of PCAOB international registration on audit quality and audit fees: Evidence from China	15
Regulatory risk and auditors’ reporting conservatism: Evidence from Chinese comment letters	15
An evaluation of root cause analysis use by internal auditors	14
Financial reporting and corporate political connections: An analytical model of interactions	14

Using relevant headings in risk factor disclosures: What is the impact on information processing?	14
Local peers and corporate reporting behavior	13
Options trading and corporate debt structure	13
A study of anti-hedge policies: determinants and consequences	13
Disclosure policy for relative performance indicators under product market competition	12
Valuation implications of socially responsible tax avoidance: Evidence from the electricity industry	12
SEC Rule 14a-8 shareholder proposals: No-action requests, determinants, and the role of SEC staff	12
WSJ reporting of price-to-earnings ratios and attention to earnings	12
Employee firing costs and auditors’ going-concern opinions: Evidence from wrongful discharge laws	12
Public and private enforcement of non-GAAP reporting	12
Clawback provisions and insider trading profits	11
Chief Human Resource Officers and accounting disclosures: Illuminating the firm’s most important asset or window dressing?	11
Shareholders’ tax incentives and changes in the organizational form of foreign operations	11
Nigerian professional investors' sense-making of the impact of shareholder activism on corporate accountability	10
Who participates in corporate income tax consolidation?: Evidence from Japan	10
The influence of team consensus and inclusive climate on junior auditors’ conformity and risk assessment sharing	10
Editorial for the special issue on professional judgment in accounting and auditing decisions	10
Regulatory fragmentation and internal control weaknesses	10
A concave relation between equity-based incentives and misreporting	10
“Surprise” material weakness disclosures: Effects on audit fees and audit report lags	10
Editorial Board	10
Earnings management by banks through loan loss provisioning during downturns	10
Cannabis financial statement audits in Canada before and after legalization: A “joint” analysis	10
Does company reputation matter for voluntary disclosure quality? evidence from management earnings forecasts	9
Does reporting quality affect systematic risk? Evidence from a regulatory lottery	9
Managerial overconfidence and classification shifting	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
Does writing down goodwill imperil a CEO’s job?	9
Audit materiality judgments during the COVID-19 pandemic: Evidence from the United Kingdom	8
Firm-level political risk and income smoothing	8
The Journal of Accounting and Public Policy at 40: A bibliometric analysis	8
Use of comment letters for mergers and acquisitions in a setting with weak investor protection: The Chinese experience	8
Key audit matters as insights into auditors’ professional judgement: Evidence from the European Union	8
Determinants and market consequences of audit partner changes after restatements	8
Discretion in revenue recognition timing and comparability: Evidence from the implementation of SOP 97-2	7
Does the tax deductibility of interest affect financial reporting?	7
The SEC revolving door and comment letters	7
Cross-border listed firms’ IFRS-based financial reports: Are they comparable?	7
Narrative R&D disclosure and insider trading profitability: Evidence from China	6
Balancing growth and security: Exploring the impact of growth opportunities on cybersecurity breaches	6
How does auditor planning materiality affect audit pricing of fair values and external valuation?	6
Auditor's professional judgment, audit efficiency and interplay between legal liability and regulatory oversight	6
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
The impact of joint provision of audit and tax services on the advice of tax professionals	6
Resilience and wellbeing in the midst of the COVID-19 pandemic: The role of financial literacy	6
Transparency trade-offs in the operation of national Public Private Partnership units: The case of Ireland’s National Development Finance Agency	6
Director media experience, news coverage, and analyst information processing	6
Editorial Board	6

Short sellers and insider trading profitability: A natural experiment	6
Do IPOs bear more severe legal consequences of accounting misstatements?	6
Parent firm dividend payouts and subsidiary earnings management: Evidence from mandatory dividend policy	6
Media competition and earnings management: evidence from China’s county newspaper conglomeration reform	6
Editorial Board	6
Short-sale constraints and firm investment efficiency: Evidence from a natural experiment	6
Editorial Board	5
Climate risk and long-lived tangible asset impairments	5
Do public disclosures of investments in tax planning attract monitoring by tax authorities?	5
Financial reporting quality effects of imposing (gender) quotas on boards of directors	5
IFRS 7 adoption and bank risk taking	5
Executive compensation horizon incentives, performance targets, and auditor risk assessment	5
Misstatement verifiability and managers’ earnings warning decisions	5
Media attention and regulatory efficiency of corporate violations: Evidence from China	5
Penal accountancy and the Spanish Inquisition	5
Evidence from the adoption of IFRS 9 and the impact of COVID-19 on lending and regulatory capital on Spanish Banks	5
How does mandated sustainability disclosure about conflict minerals affect supply chain finance?	5
Aggregate accounting research and development expenditures and the prediction of real gross domestic product	5
Resisting institutionalized corruption: The case of public audit in Nigeria	5
Changes in corporate cybersecurity risk disclosures after SEC comment letters	5
Auditors’ hometown ties and audit quality	5
Gender diversity and financial statement fraud	5
Initial evidence on the content and market implications of stablecoin reserve reporting	5
Press freedom and stock price crash risk	4
Loss aversion and financial reporting: A possible explanation for the prevalence of discontinuities in reported earnings	4
Partner-Level internal control opinion shopping and its economic consequences: Evidence from “SOX 404” in an emerging market	4
Credit refinancing and corporate tax avoidance	4
The JOBS Act and IPO issuance rate	4
Economic consequences of expanding sales tax nexus: Evidence from stock price reactions to the Wayfair decision	4
Effective board monitoring over earnings reports and forecasts: Evidence from CFO outside director appointments	4
CEO inside debt and corporate political disclosure	4
Support for pension reforms: What is the role of financial literacy and pension knowledge?	4
Editorial Board	4
Vol. 42, #2, Bios.	4
Do investors turn a blind eye to risk-factor disclosures by state-supported firms?	4
Managerial discretion and the comparability of fair value estimates	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
Tax regulations and corporate social responsibility: Evidence from the adoption of addback statutes	4
Window dressing on bank problem loans: Evidence from natural disaster responses	4
Voluntary versus mandatory disclosure of liability insurance coverage limit	4
Editorial Board	4
Editorial Board	4
Employment quality and 10-K report readability	4
Do corporate taxes affect employee welfare? Evidence from workplace safety	4
Creditor enforcement and accounting quality: A natural experiment	4
The mandatory audit partner rotation policy and cost of debt	3
Firm-level political risk and earnings opacity	3
Editorial Board	3
Reputation and commercialism: Did accounting have a golden age? The US audit profession 1929–1990	3
Can third-party online sales disclosure help reduce earnings management? Evidence from China	3
How do investors perceive corporate general counsel? The role of monitoring and advising demand	3
Spillover effects in mandatory environmental reporting	3
Code of ethics quality and audit fees	3
Shifting from the incurred to the expected credit loss model and stock price crash risk	3
The effect of disclosure committees on non-GAAP reporting quality	3
GDP manipulation, political incentives, and earnings management	3
Labor skill and accounting conservatism	3
Incentive effects of tax transparency: Does country-by-country reporting call for arbitration?	3
Board generational cohorts, gender diversity and corporate environmental and social disclosures: Evidence from China	3
Tone management and stock price crash risk	3
How do suppliers benefit from customers’ voluntary disclosure? the effect of customers’ earnings guidance on upstream firms’ investment efficiency	3
Management earnings forecast and financial statement complexity	3
Client consequences of auditor independence violations: Evidence from SEC sanctions against PwC	3
Why bigger is not stronger? A perspective on auditor groups and audit quality	3
Interim restatements and the audit engagement	3
Director busyness and internal control weaknesses: Evidence from mergers and acquisitions	3
Editorial for the special issue on accounting and personal finance in the Journal of Accounting and Public Policy	2
Bridging the gap: A study of government suppliers' reporting practices	2
An unintended consequence of raising public environmental awareness: Evidence from the release of the environmental documentary “Under the Dome” on earnings management	2
Attention to corporate disclosure and earnings Management: Evidence from downloads of SEC filings	2
Corporate social responsibility and classification shifting	2
Could financial education be a universal social policy? A simulation of potential influences on inequality levels	2
The impact of investment banks going public on underwriting behavior: Evidence from IPO clients’ earnings management	2
The impact of financial reporting flexibility on auditor risk judgement: Evidence from the implementation of FIN 46R	2
Political costs and corporate tax avoidance: Evidence from sin firms	2
Too much of a good thing? Mandatory risk disclosure and corporate innovation	2
The spillover effects of accounting scandals in business groups	2
Theoretical analysis of non-deductible expenses: Implications for the design of compensation contracts	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
To tell or not to tell? Examining voluntary disclosure of customers’ identities under capital market pressure	2
The AOCI filter removal and bank lending in times of stress	2
The spillover effect of focal firms’ cybersecurity breaches on rivals and the role of the CIO: Evidence from stock trading volume	2
Quality choices in corporate social responsibility reporting under heterogeneous investor preferences	2
Cybersecurity risk governance and companies’ cybersecurity risk disclosures in their 10-K filings	2
Government spending and CEO equity incentives: Evidence from changes in U.S. Senate committee chairs	2
Corporate sustainability reporting	2
Homophily versus monitoring: Do all female board directors drive the gender assignment of audit partners?	2
Has the FINRA Rule 2242 been successful in enhancing the quality of debt reports issued by sell-side analysts?	2
The smart money is in cash? Financial literacy and liquid savings among U.S. families	2
Editorial Board	2
The impact of capping the SALT deduction on municipal bond pricing	2