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This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

This study examines the research behavior of Australian and New Zealand accounting faculty to determine the characteristics that influence research productivity. University reputations are integrally linked with research performance and determining the qualities that predict research behavior may be of particular value in the selection and recruitment process. The study finds that two key factors significantly impact performance: holding a Ph.D. and having an academe-oriented rather than profession-oriented background. These results may be interpreted as affirming the U.S. model of developing specialist academic researchers through doctoral education programs rather than employing faculty with strong professional experience.

We analyze cumulative abnormal returns (CARs) around key events leading up to the passage of JGTRRA to determine whether a reduction in the individual tax rate on dividend income affects stock prices, and if so, whether that effect differs for different groups of firms. In general, we find that dividend yield is positive and significantly related to CARs around both the December and January announcements that legislation might be enacted to reduce or eliminate the dividend tax. Consistent with this observation, when Congress subsequently passed the final Senate vote to reduce but not eliminate dividend taxes, we observe positive and statistically significant returns for high-yield dividend firms, but not for other firms. Additionally, we analyze the role of institutional ownership in the relation between firm yield and price reaction. The incentive to buy dividend-paying stocks should not be influenced by the degree to which a firm's stock is held by institutional investors but rather by the firm's dividend yield. Our results suggest that this distinction is important – institutional ownership appears to be significant for tax changes that induce seller-initiated market reactions, but not for changes that increase buyer-initiated reactions.

Japanese‐focused management papers were examined to answer four questions: (1) Has there been a relative increase in the proportion of Japanese‐focused papers published? (2) Has there been a relative increase in the proportion of Japanese‐focused Organizational Behavior (OB) papers published? (3) What is the nature of Japanese‐focused OB papers? and (4) Are there “gaps” in the Japanese‐focused OB literature? The paper particularly reports current content appearing between 1994 and 2001 juxtaposed with that reported earlier by Godkin, Endoh, and Cahill (1995) appearing between 1981 and 1993.

The accounting academy is facing two critical challenges: an increasing disconnect between academia and practice and a growing shortage of faculty. Recently, the Pathways Commission proposed that accounting programs more fully embrace professionally oriented faculty. This proposal is attractive because it would increase faculty numbers and bring a stronger practice orientation to the academy. Although there may be benefits associated with this proposal, there may also be significant unintended consequences. In this paper, we use two analogs from the NFL to highlight the risks in relying on practice-oriented faculty to solve our problems. We offer a series of reflection questions to promote further conversations on the Pathways Commission’s proposal.