Purpose Examine tax-related decisions of married couples to determine whether decisions are made jointly or if one spouse dominates the decision. We also examine characteristics related to decision styles. Methodology/approach Questionnaires completed independently by both the husband and wife....

Increased life expectancies and decreased birthrates have placed enormous financial pressure on the Social Security system. Because significant reforms are needed to ensure its financial solvency, our study examines the acceptability of proposals to reform the system. Given the potentially...

This chapter describes an in-class exercise to illustrate the implications associated with earnings management and corporate social responsibility (CSR). Student teams act as senior managers, evaluating scenarios in which they must decide whether to engage in earnings management and socially...

As part of the U.S. regulatory requirements, non-U.S. companies registered on U.S. stock exchanges ('foreign registrants') are required to compile financial reports that comply with U.S. Generally Accepted Accounting Principles ('GAAP') or provide a reconciliation of non-U.S. GAAP financial...

Advances in Accounting Education: Teaching and Curriculum Innovations publishes both non-empirical and empirical articles dealing with accounting pedagogy. All articles explain how teaching methods or curricula/programs can be improved. Non-empirical papers are academically rigorous, and...

Advances in accounting education: teaching and curriculum innovations publishes both non-empirical and empirical articles dealing with accounting pedagogy. All articles explain how teaching methods or curricula/programs can be improved. Non-empirical papers are academically rigorous, and...

Advances in accounting education : teaching and curriculum innovations investigates how teaching methods or curricula/programs in accounting can be improved. Volume 15 includes papers examining communication apprehension, self-directed learning in managerial accounting courses, and a section on...