Accounting educators are being called on to provide a greater emphasis on ethics education. This paper examines three important issues concerning ethics education in accounting. First, the question of whether ethics can indeed be taught is examined. Next, several innovative approaches are...

In this study, we examine major cryptocurrencies, present notable fraud cases, describe fraud risks, and analyze cryptocurrency financial performance. People debate whether cryptocurrency is an investment opportunity, the new Dutch Tulip Bubble, or a giant Ponzi scheme. There have been a number...

Alcohol and other drug use disorders are among the most difficult problems facing many employers and society at large. Business firms and other organizations can establish policies that help workers avoid and overcome substance use disorder. This article describes the extensive negative...

Longitudinal studies have become a standard methodology for academic research that examines issues in the ever-changing, complex global world of business. In business research, longitudinal studies are particularly effective for measuring how business policies and strategies affect the...

The efficiency and competitiveness of global capital markets depends on the ability of financial statement preparers to communicate effectively with investors through financial reports. Despite the global movement to adopt IFRS, US adoption of IFRS is still uncertain. To assess potential for...

The arrangement in which a manager, that is, an agent, works for the benefit of a property owner has been around since the beginning of human history. An early example is found in the parable of the “shrewd manager,” told by Jesus of Nazareth. This study presents empirical evidence that will...

Pensions are important to government employees. In the United States, some states fund almost 100 percent of the present value of future pension obligations; while in other states, the funding is substantially lacking. Results of this study show that states with lower state expenditures per...

General social theory provides a framework within which accounting and its role in advancing business and society can be examined, including historical development and functions. This study examines the advent of accounting in business governance, from ancient origins to present day, from the...

Energy companies provide critical economic resources for advanced societies. Yet, critics complain about climate change and excess profits. A plethora of research offers ample evidence, from scientific and policy experts, that climate change is not a significant problem, whether human-caused or...