Journal of Accounting and Public Policy

Title Publication Date Language Citations
The impact of culture and governance on corporate social reporting2005/09/01English989
Corporate governance and firm valuation2006/07/01English685
Exposure, legitimacy, and social disclosure1991/12/01English652
Board leadership, outside directors’ expertise and voluntary corporate disclosures2004/09/01English583
Does it really pay to be green? Determinants and consequences of proactive environmental strategies2011/03/01English550
Voluntary environmental disclosure quality and firm value: Further evidence2015/07/01English510
Corporate social responsibility disclosure and the cost of equity capital: The roles of stakeholder orientation and financial transparency2014/07/01English428
Audit committee quality, auditor independence, and internal control weaknesses2007/05/01English410
The relevance of environmental disclosures: Are such disclosures incrementally informative?2013/09/01English385
Exploring differences in social disclosures internationally: A stakeholder perspective2005/03/01English371
Political connections, tax benefits and firm performance: Evidence from China2012/05/01English370
Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong1995/12/01English367
Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption2008/11/01English354
Corporate social responsibility performance and information asymmetry2013/01/01English350
The use of audit committees for monitoring1994/01/01English342
Enterprise risk management: An empirical analysis of factors associated with the extent of implementation2005/11/01English337
Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia2006/09/01English315
Family control, board independence and earnings management: Evidence based on Hong Kong firms2009/07/01English314
Differences between domestic accounting standards and IAS: Measurement, determinants and implications2007/01/01English307
Corporate social responsibility and tax aggressiveness: An empirical analysis2012/01/01English299
Ownership, two-tier board structure, and the informativeness of earnings – Evidence from China2007/07/01English298
Enterprise risk management and firm performance: A contingency perspective2009/07/01English298
The relationship between sustainability performance and sustainability disclosure – Reconciling voluntary disclosure theory and legitimacy theory2016/09/01English293
The determinants and characteristics of voluntary Internet-based disclosures by listed Chinese companies2004/05/01English286
Governance, media and the quality of environmental disclosure2012/11/01English251
Audit firm tenure and financial restatements: An analysis of industry specialization and fee effects2007/03/01English250
Where firms choose to disclose voluntary environmental information2011/11/01English228
Voluntary formation of corporate audit committees among NASDAQ firms1989/12/01English216
The impact of corporate governance on Internet financial reporting2008/01/01English214
Tunneling as an incentive for earnings management during the IPO process in China2010/01/01English209