The AICPA¡¯s Codification of the Code of Professional Conduct (the Revised Code), issued in June 2014, features two ¡°principle-based¡± conceptual frameworks that employ a ¡°threats and safeguards¡± approach to CPAs¡¯ ethical dilemmas. These 2014 conceptual frameworks reprise...

We examine the impact of the Tax Cuts and Jobs Act’s (TCJA, also known as the “Trump tax cuts”) cap on the state and local tax (SALT) deduction on the relationship between municipal bond spreads and real estate tax revenues by examining California counties’ financial and municipal bond...

Merely relying on historical events to test for fraud occurrence often provides an insufficient basis to detect-let alone to prevent-it. Fraud, a multidimensional cyclical dynamic, exists not only as an event but also as a concept, intention, action and object needing a comprehensive structure...

Financial Accounting Standards Interpretation [FIN] No. 46 (R) provides guidance for investors, sponsors and transferors in ascertaining which variable interest entities should form part of relevant parties' financial statements. Given the complexity of this authoritative pronouncement, we show...

Increasing attention to faculty research productivity suggests a need for reliable benchmarks, which the literature has provided. We add to this literature by providing a more comprehensive benchmark based on the 1971-2005 publication records of 5,604 accounting doctoral graduates. We measure...