Table Of Content

Available online at www.sciencedirect.com ] of cS ae ecience @oinncrs Atcecodu nbiteirn .g ha and i Public Policy ELSEVIER — Journal of Accounting and Public Policy 22 (2003) 541 www.elsevier.com/locate/jaccpubpol Volume 22 author index Baker, C.R., 287 Magnan, M., 43 Mak, Y.T., 325 Carcello, J.V., 63 Matsumura, E.M., 401 McLelland, A.J., 203 Chaney, P.K., 487 lana Yi Wet 205 Cormier, D., 43 ane Sore ’ Neal, T.L., 63 DeZoort, F.T., 175 Dwyer, P.D., 433 Patten, D.M., 83 Pearson, T.A., 231 Elgers, P.T., 255 Pfeiffer Jr., R.J., 255 Eeg,.i.b., 325 Phillips, J.F., 347 Giroux, G., 203 Riley Jr., R.A., 231 Gordon, L.A., 461 Roberts, R.W., 433 Hermanson, D.R., 63, 175 oe > aw, F.L., Ho, S.S.M., 107 Song, X., 107 Houston, R.W., 175 Stokes. D.. 377 Subramanyam, K.R., 401 Jeter, D.C., 487 Sweeney, J.T., 433 Khurana, 1.K., 19 Taylor, S., 377 Kim, M.-S., 19 Trompeter, G., 83, 231 Kothavala, K., 517 Tucker, R.R., 401 Lee, P., 377 Verrecchia, R.E., 99 Levine, P., 281 Lo, M.H., 255 Walter, T., 377 Loeb, M.P., 461 Werner, R., 293 Lucyshyn, W., 461 Lynch, L.J., 151 Zeff, S.A., 1 Elsevier Inc. doi: 10.1016/S0278-4254(03)00073-5 Available online at www.sciencedirect.com Journal of SCIENCE @erseers Accounting and ¢ a4 Public Policy ELSEVIER Journal of Accounting and Public Policy 22 (2003) 543-544 www.elsevier.com/locate/jaccpubpol Volume 22 title index Analysts’ vs. investors’ weightings of Information technology and _ the accruals in forecasting annual earn- social construction of information ings 255-280 privacy: Comment 281-285 Audit committee support for audi- Information technology and _ the tors: The effects of materiality justi- social construction of information fication and accounting precision privacy: Reply 287-290 175-199 Auditor reporting behavior when Political strategies used by the US GAAS lack specificity: the case of public accounting profession during SAS No. 59 63-81 auditor liability reform: The case of the Private Securities Litigation Corporate governance and volun- Reform Act of 1995 433-457 tary disclosure 325-345 Corporate responses to_ political Proportional consolidation versus costs: an examination of the relation the equity method: A risk measure- between environmental disclosure ment perspective on reporting in- and earnings management 83-94 terests in joint ventures 517-538 Cost efficiency and financial flex- Relative value relevance of historical ibility in institutions of higher edu- cost vs. fair value: Evidence from cation 293-323 bank holding companies 19-42 Du Pont’s early policy on the rota- tion of audit firms 1-18 Sharing information on computer Environmental reporting manage- systems security: An economic ana- ment: a continental European per- lysis 461-485 spective 43-62 Association between audit quality, Going-concern judgments: An ex- accounting disclosures and _firm- perimental test of the self-fulfilling specific risk: Evidence from initial prophecy and forecast accuracy public offerings, The, 377-400 401-432 Governance structures and ac- Dilemma of valuing not-for-profit counting at large municipalities hospitals—Is free cash flow the an- 203-230 swer?, The, 347-374 Elsevier Inc. doi: 10.1016/S0278-4254(03)00078-4 544 Title index Effect of Medicare capital Long-term payoff from increased prospective payment regulation: corporate disclosures, The, 107—150 additional evidence from _ hos- Value relevance of non-financial pital financing decisions, The, 151-— performance variables and account- 173 ing information: the case of the air- line industry, The, 231—254 Impact on the market for audit ser- vices of aggressive competition by Why all the hoopla about Enron? auditors, The, 487-516 99-105