<p align="center"><a href="#top"><img src="images/top_arrow.png" border="0" alt="top arrow" title="Go to the top of the page"/></a></p>
This code works in IE and does not work in other browsers. I found that I have to add <div id="top"> </div> on a top of the page.
After I added it works for all browsers. Enjoy world of browsers!