Available online at www.sciencedirect.com Journal of ecience (pincers Accounting - a : and =a Public Policy ELSEVIER — Journal of Accounting and Public Policy 24 (2005) 534 www.elsevier.com/locate/jaccpubpol Volume 24 author index Adhikari, A., 123 Tjiri, Y., 255 MV fx. Sate Jansen, I.Ph., 357 Asare, S., 489 Toh D 175 Ascioglu, A., 325 gi ai Pie Laswad, F., 101 Balsam, S., 300 Lobo, G.J., 153 Basioudis, I.G., 207 Lucyshyn, W., 1 Beasley, M.S., 521 Beneish, M.D., 357 Mansi, S.A., 431 Benston, G.J., 81 Martin, R.D., 357 Bhimani, A., 165 Matsuura, K., 37 Boritz, J.E., 11 McDermott, J.B., 325 Brown, L.D., 280 Mittendorf, B., 243 Chaouch, B., 61 Narayanamoorthy, G., 243 Chen, G., 451 No, W.G., 11 Clune, R., 521 Oyelere, P., 101 Cohen, J., 489 Cooke, T.E., 391 Pathak, J., 61 Duru, A.. 431 Reeb, D.M., 431 Rui, O.M., 451 Ellwood, S., 207 Soonawalla, K., 165 Firth. M., 451 Sriram, R.S., 61 Fisher, R., 101 Sudoh, O., 37 Tanaka, H., 37 Gansler, J.S., 1 Tondkar, RH. 123 Gao, D.N., 451 cies. .dinn Glover, J., 243 es ete , van der Laan Smith, J., 123 Haniffa, R.M., 391 Hegde, S.P., 325 Wall, L.D., 81 Hermanson, D.R., 521 Yin, Q.J., 300 Higgins, H.N., 280 Hopkins, P.E., 357 Zhou, J., 153 Elsevier Inc. doi:10.1016/S0278-4254(05)00063-3 Available online at www.sciencedirect.com Journal of science (oinecrs Accounting and ¥ Public Policy ELSEVIER Journal of Accounting and Public Policy 24 (2005) 535-536 www.elsevier.com/locate/jaccpubpol Volume 24 title index An investigation of regulatory and body’s control of auditor remunera- voluntary environmental capital ex- tion 207-241 penditures 175-206 From conformance to performance: Auditor compensation, disclosure The corporate responsibilities con- quality, and market liquidity: Evi- tinuum 165-174 dence from the stock market 325— How should banks account for loan 354 losses 81-100 Determinants of voluntary Internet Improving the security of financial financial reporting by local govern- management systems: What are we ment authorities 101-121 to do? 1-9 Do auditor resignations reduce un- Is China’s_ securities regulatory certainty about the quality of firms’ agency a toothless tiger? Evidence financial reporting? 357-390 from enforcement actions 451-488 Earnings-based bonus plans and the Managers’ forecast guidance of agency costs of debt 431-447 analysts: International evidence Enterprise risk management: An 280-299 empirical analysis of factors asso- Minimizing cost of continuous au- ciated with the extent of im- dit: Counting and time dependent plementation 521-53] strategies 61-75 Explaining firm willingness to forfeit Security in XML-based financial tax deductions under Internal Rev- reporting services on the _ Inter- enue Code Section 162(m): The net 11-35 million-dollar cap 300-324 The effect of non-audit services on Exploring differences in social dis- client risk, acceptance and staffing closures internationally: A_ stake- decisions 489-520 holder perspective 123-151 The impact of culture and govern- External audit in the National ance on corporate social report- Health Service in England and ing 391-430 Wales: A study of an oversight Elsevier Inc. doi:10.1016/S0278-4254(05)00064-5 536 Title index To swear early or not to swear early? US accounting standards and their An empirical investigation of factors environment: A dualistic study of affecting CEOs’ decisions 153-160 their 75-years of transition 255-279 Unintended consequences of reg- Vulnerability and information se- ulating disclosures: The case of curity investment: An_ empirical Regulation Fair Disclosure 243-— analysis of e-local government in pm 7 Japan 37-59