Journal of Accounting and Public Policy

Title Publication Date Language Citations
Does it add up? Early evidence on the data quality of XBRL filings to the SEC2010/06/01English125
A transparency Disclosure Index measuring disclosures: Chinese listed companies2010/06/01English124
Controlling shareholders’ tunneling and executive compensation: Evidence from China2011/01/01English124
Valuation of firms that disclose related party transactions2010/03/01English124
PCAOB inspection reports and audit quality2013/03/01English122
Are fully independent audit committees really necessary?2009/07/01English118
Research design issues in earnings management studies2000/12/01English116
On the global acceptance of IAS/IFRS accounting standards: The logic and implications of the principles-based system2008/11/01English113
The rise and rise of IFRS: An examination of IFRS diffusion2008/11/01English113
Usefulness of comprehensive income reporting in Canada2009/07/01English112
The impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysis2013/05/01English111
Disclosure timing: Determinants of quarterly earnings release dates2004/11/01English111
Reading between the lines: An empirical examination of qualitative attributes of financial analysts’ reports2012/01/01English109
The information content of the auditor's going concern evaluation1996/03/01English108
The shortcomings of fair-value accounting described in SFAS 1572008/03/01English107
Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data1997/03/01English107
Market pricing of banks’ fair value assets reported under SFAS 157 since the 2008 financial crisis2015/03/01English106
Do earnings reported under IFRS tell us more about future earnings and cash flows?2011/03/01English105
Corporate social responsibility assurance and reporting quality: Evidence from restatements2018/03/01English100
The influence of business strategy on annual report readability2018/01/01English99
Disclosure regulation and public policy a sociohistorical reappraisal1982/09/01English99
Fair-value accounting: A cautionary tale from Enron2006/07/01English97
Disciplinary measures in response to restatements after Sarbanes–Oxley2010/06/01English95
Audit committee characteristics and investment in internal auditing2010/09/01English95
On the accountability-based conceptual framework of accounting1983/06/01English95
Audit and non-audit fees and capital market perceptions of auditor independence2009/09/01English94
Should earnings thresholds be used as delisting criteria in stock market?2008/09/01English94
The effect of accounting comparability on the accrual-based and real earnings management2016/09/01English93
The impact of the Sarbanes-Oxley Act on the corporate disclosures of information security activities2006/09/01English92
Goodwill, profitability, and the market value of the firm1994/06/01English91