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Democracy, capitalism and racism: Latino labour and US capitalism

Sy, Aida; Tinker, Tony - In: International Journal of Critical Accounting 3 (2011) 1, pp. 1-4

Since the US voters elected Barack Obama in 2008 – the first African American President of the United States of America – we witness continual attacks on this first black president. The attacks by the Tea Party have been widely broadcast by those parts of the US media most sympathetic to...

Persistent link: https://www.econbiz.de/10009352766

Multinationals' income shifting decisions, taxes and intra-company transfers: empirically testing market valuation

Olibe, Kingsley O.; Strawser, Robert H.; Strawser, … - In: International Journal of Accounting and Finance 2 (2010) 1, pp. 84-112

This paper tests whether intra-company transfers, viewed as distinct from ordinary sales transactions by policy makers and tax regulators, are associated with share price. When a multinational firm (MNC) transfers its intermediate goods between the parent company and its foreign subsidiary, its...

Persistent link: https://www.econbiz.de/10008755354

Modern Pentecostal understandings of money, investment and accounting – Kenneth and Gloria Copeland's faith teaching

James, Kieran; Hardy, Les; Narraway, Tim - In: International Journal of Critical Accounting 2 (2010) 4, pp. 340-371

In this paper, we study the major money-related doctrines of US husband-and-wife televangelist faith teachers Kenneth and Gloria Copeland. We find the unique Copeland interpretation of 'Treasures in Heaven' (Matthew 6:20) to be a complete inversion of the mainstream theological interpretation....

Persistent link: https://www.econbiz.de/10008755470

From Exxon Valdez to Oriental Nicety: African environmental issues, accounting and corporate responsibilities

Sy, Aida; Tinker, Tony - In: African Journal of Economic and Sustainable Development 2 (2013) 3, pp. 189-203

This paper investigates the environmental issues caused by the oil exploitations in the US India and in Africa. The paper deals with several questions. Who should be held accountable? What are the roles of the oil companies? What is the responsibility of regulators and governments? How should we...

Persistent link: https://www.econbiz.de/10010699269

The role of accounting in the corporate personhood debate

Peace, Bob - In: International Journal of Critical Accounting 4 (2012) 3, pp. 265-271

and safety inspections of corporate property must be done pursuant to a court authorised warrant. International accounting … firms owe much of their existence and success to business corporations. As a consequence, accounting firms, through their …

Persistent link: https://www.econbiz.de/10010669123

The sovereign debt crisis - a transdisciplinary approach

Pilkington, Marc - In: International Journal of Pluralism and Economics Education 2 (2011) 4, pp. 369-397

debt. Disciplinary fields as varied as logic, accounting, finance, psychology, geopolitics, economics, statistics, ethics …

Persistent link: https://www.econbiz.de/10010669854

Determinants of the Relations between Transitory Earnings and CEO Cash Compensation in the USA

Asthana, Sharad; Ye, Zhongxia Shelly - 2007

Prior research documents that gains from non-recurring transactions flow through to CEOs' compensation, but that losses from non-recurring transactions do not. This paper extends extant literature by exploring the determinants of this phenomenon. We provide evidence that the prior findings of...

Persistent link: https://www.econbiz.de/10009459069

A 'macro' analysis of the use of XBRL

Abdullah, Aminah; Khadaroo, Iqbal; Shaikh, Junaid M. - In: International Journal of Managerial and Financial Accounting 1 (2008) 2, pp. 213-223

argued that greater support from the accounting profession and regulators is required to raise XBRL awareness and speed the …

Persistent link: https://www.econbiz.de/10005751511

Assessing the work-environment fit for accountants: implications for the international talent shortage

Yamamura, Jeanne H.; Westerman, James W. - In: International Journal of Accounting, Auditing and … 4 (2007) 2, pp. 127-141

accounting profession as it is listed among the top ten jobs experiencing difficulty recruiting. Prior research in the management … an individual and the work environment. This research examines the relevance of work-environment fit in the accounting …

Persistent link: https://www.econbiz.de/10005754536

The once and future accountant: ethics and the future outlook of the US accounting profession

Hale, Mark W.; Huston, Ryan; Smith, L. Murphy - In: International Journal of Accounting, Auditing and … 2 (2005) 4, pp. 426-440

This research study examines perceptions regarding the trustworthiness and integrity of the accounting profession …. Perceptions were obtained from accounting practitioners, accounting educators, and future practitioners (students). Survey results … indicate that, compared to accounting practitioners and educators, students are generally more concerned about events …

Persistent link: https://www.econbiz.de/10005754595