Journal of Accounting and Public Policy
Journal of Accounting and Public Policy
ISSNs: 0278-4254
Additional searchable ISSN (electronic): 1873-2070
Elsevier Inc., United States
Scopus rating (2023): CiteScore 4.8 SJR 1.327 SNIP 1.81
Journal
Research Output
- 2023
- Published
Partner-Level internal control opinion shopping and its economic consequences: Evidence from “SOX 404” in an emerging market
Guo, Y., Guo, Y., Lai Lan Mo, P. & Zhang, X., Nov 2023, In: Journal of Accounting and Public Policy. 42, 6, 107056.Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 2 - Published
Insider trading, future earnings, and post-earnings announcement drift
Choi, L., Faurel, L. & Hillegeist, S. A., Jul 2023, In: Journal of Accounting and Public Policy. 42, 4, 107117.Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
- 2022
- Published
Financial reporting consequences of natural disasters: Evidence from the impact of resource constraints at audit offices on non-affected clients
Jiang, L., Lau, S. M., Su, L. & Wong, H. Y., Nov 2022, In: Journal of Accounting and Public Policy. 41, 6, 107012.Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 3 - Published
The spillover effect of shareholder activism: Evidence on firm reporting
Tian, H., Chen, W., Kim, J. B. & Wu, H., Sept 2022, In: Journal of Accounting and Public Policy. 41, 5, 106980.Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 4 - 2021
- Published
When dedicated investors are distracted: The effect of institutional monitoring on corporate tax avoidance
Li, B., Liu, Z. & Wang, R., Oct 2021, In: Journal of Accounting and Public Policy. 40, 6, 19 p., 106873.Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 13 - Published
Information processing costs and corporate tax avoidance: Evidence from the SEC's XBRL mandate
Chen, J. Z., Hong, H. A., Kim, J. & Ryou, J. W., Mar 2021, In: Journal of Accounting and Public Policy. 40, 2, 106822.Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 15 - 2020
- Published
The impact of XBRL adoption on local bias: Evidence from mandated U.S. filers
Li, B., Liu, Z., Qiang, W. & Zhang, B., Nov 2020, In: Journal of Accounting and Public Policy. 39, 6, 106767.Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 4 - 2019
- Published
XBRL adoption and expected crash risk
Zhang, Y., Guan, Y. & Kim, J., Feb 2019, In: Journal of Accounting and Public Policy. 38, 1, p. 31-52Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 29 - 2016
- Published
Silence is golden? Evidence from disclosing related-party transactions in China
Lo, A. W. Y. & Wong, R. M. K., Sept 2016, In: Journal of Accounting and Public Policy. 35, 5, p. 540-564Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 21 - 2014
- Published
Foreign ownership and auditor choice
He, X., Rui, O., Zheng, L. & Zhu, H., Jul 2014, In: Journal of Accounting and Public Policy. 33, 4, p. 401-418Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 36 - 2013
- Published
Real earnings management and cost of capital
Kim, J. & Sohn, B. C., Nov 2013, In: Journal of Accounting and Public Policy. 32, 6, p. 518-543Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 200 - Published
Short sale constraints, heterogeneous interpretations, and asymmetric price reactions to earnings announcements
Chang, E. C., Xu, J. & Zheng, L., Nov 2013, In: Journal of Accounting and Public Policy. 32, 6, p. 435-455Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 8 - 2011
- Published
An empirical study of voluntary transfer pricing disclosures in China
Lo, A. W. Y. & Wong, R. M. K., Nov 2011, In: Journal of Accounting and Public Policy. 30, 6, p. 607-628Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 32 - Published
Value relevance of discretionary accruals in the Asian financial crisis of 1997-1998
Choi, J., Kim, J. & Lee, J. J., Mar 2011, In: Journal of Accounting and Public Policy. 30, 2, p. 166-187Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 72 - 2009
- Published
Differential effects of regulation FD on short- and long-term analyst forecasts
Srinidhi, B., Leung, S. & Jaggi, B., Sept 2009, In: Journal of Accounting and Public Policy. 28, 5, p. 401-418Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 13 - Published
Family control, board independence and earnings management: Evidence based on Hong Kong firms
Jaggi, B., Leung, S. & Gul, F., Jul 2009, In: Journal of Accounting and Public Policy. 28, 4, p. 281-300Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 348 - 2008
- Published
Implementation of IFRS in a regulated market
Ding, Y. & Su, X., Nov 2008, In: Journal of Accounting and Public Policy. 27, 6, p. 474-479Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 52 - 2007
- Published
Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia
Richardson, G. & Lanis, R., Nov 2007, In: Journal of Accounting and Public Policy. 26, 6, p. 689-704Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 165 - 2004
- Published
Board leadership, outside directors' expertise and voluntary corporate disclosures
Gul, F. A. & Leung, S., Sept 2004, In: Journal of Accounting and Public Policy. 23, 5, p. 351-379Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 659