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Accounting comparability has been the subject of significant interest in empirical financial accounting research. Recent literature, particularly that following De Franco et al.’s (2011) influential study, has focused on utilizing the output of the financial reporting process to measure accounting comparability. In this paper, we conduct an early survey of studies using output-based measures of comparability. We provide two distinct contributions to the literature. First, we describe and comment on four important measurement concepts as well as the studies that introduced them. With this methodological contribution, we aim to facilitate the measurement choice for empirical accounting researchers engaged in comparability research. Second, we classify the sub-streams of literature and related studies. In providing this content-related contribution, we sum up what has already been achieved in output-based accounting comparability research and highlight potential areas for prospective research. As a whole, our study attempts to guide empirical researchers who (plan to) undertake studies on accounting comparability in selecting relevant topics and choosing adequate approaches to measurement.

Colleges and universities in the United States are common sites of social movement activism, yet we know little about the conditions under which campus-based movements are likely to meet with success or failure. In this study, I develop the concept of educational opportunity structures, and I highlight several dimensions of colleges and universities' educational opportunity structures – specifically, schools' statuses as public or private, secular or religious, highly or lowly ranked, and more or less wealthy – that can affect the outcomes of campus-based movements. Analyzing a religious freedom movement at Vanderbilt University, which mobilized from 2010 to 2012 to demand the ability of religious student organizations to discriminate on the basis of sexual orientation and religious belief, I argue that Vanderbilt's status as a private, secular, elite, and wealthy university ensured that conservative Christian activism at that school was highly unlikely to succeed. The findings hold important theoretical implications for the burgeoning literature on student activism.

Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and, conversely, innovative thought structures and attitudes have almost always forced economic institutions and modes of behaviour to adjust. We learn from the history of economic doctrines how a particular theory emerged and whether, and in which environment, it could take root. We can see how a school evolves out of a common methodological perception and similar techniques of analysis, and how it has to establish itself. The interaction between unresolved problems on the one hand, and the search for better solutions or explanations on the other, leads to a change in paradigma and to the formation of new lines of reasoning. As long as the real world is subject to progress and change scientific search for explanation must out of necessity continue.

This paper examines the state corporate tax implications of abnormal transfer-pricing by U.S. companies involved in international trade. The state corporate tax cost of improperly priced imports and exports is estimated through analysis of every import and export transaction for the years 2005 through 2009 using the interquartile range methodology provided in regulations to Internal Revenue Code Section 482. Calculation of the interquartile range using the entire population of international transactions addresses interpretive issues related to abnormal prices that occur with the smaller samples normally used in such analyses. A policy recommendation is made for improving tax compliance through more rigorous state involvement in transfer pricing enforcement and greater formal collaboration with the Internal Revenue Service with respect to transfer pricing.

This paper applies the decomposition method proposed by Wang et al. (2013), together with the multi-national input-output tables from World Input-Output Database (WIOD) to estimate the value-chain transition in East Asian production network. Specifically, we calculate and examine the domestic value-added absorbed abroad, foreign value-added embodied in country’s gross exports, and vertical specialization measures to explore the relative positions of major East Asian countries in the global production chain over the period of 1995-2011. The analyses are at country-aggregate, country-sector, bilateral-aggregate and bilateral-sector levels. Based on our results, we answer the important question of whether Taiwan and South Korea have used China’s production chains as an intermediary to re-export their products to other countries in the world. Furthermore, we answer the question that over the 1995-2011 periods, have Taiwan and South Korea exploited cheap labor from China to add value to their products before re-exported them to the rest of the world?

Ten years ago Robert Bellah offered his symbolic realism perspective as an alternative to the classic social science treatment of religion that involved explaining religion by showing its “real” purpose. Bellah argued that religious symbols express reality and are not reducible to empirical propositions. In some sense religion is sui generis; it is true. It is interesting to note that Bellah had great hopes of theologians and sociologists speaking the same language through symbolic realism (1970: 94) and further to remember that this sort of convergence has characterised only one end of the theological spectrum. Only those liberal theologians who abandoned large parts of their traditional beliefs in “demythologising” exercises accepted the value of dialogue. What Bellah failed to see was that his symbolic realism was itself reductionist in that the assertion “religion is true” (1970: 92) contradicts, for example, the assertion that “Rastafarianism is true”. For all his opposition to reductionism of the grosser kind, Bellah's treatment of religion still involves replacing the accounts given by believers with some other story about what religion “really is” and as such cannot but be offensive to all believers who claim a unique possession of the truth.

In this study, targeted interventions were applied in a natural quasi-experimental setting to taxpayers engaged in sales tax theft and evasion to gauge both the direct and indirect impacts of a responsive regulation approach to compliance enforcement. The approach adopted included substantial engagement with targeted businesses and deferral of more punishing forms of deterrence based on the target's level of cooperation and effort to return to and maintain compliance. Results were was found to be 2.17:1. Additionally, the impact of the targeted responsive regulation interventions greatly exceeded the results obtained in deterrence-only control groups in terms of tax assessments compared to multiple control groups to determine the indirect impact of the interventions and to compare the responsive regulation approach to traditional deterrence-only enforcement results. The indirect versus direct impact of the targeted responsive regulation enforcement regimen overall and assessment per dollar of cost ($322.19 vs. $5.21).

Past research has identified a negative association between national income and female entrepreneurship rates. Data from Global Entrepreneurship Monitor (GEM) 2012 are analyzed to determine whether the Human Development Index (HDI) predicts female entrepreneurship rates. The purpose of this paper is to indicate how other socioeconomic variables that measure human development interact with national income to predict female entrepreneurship rates.

Data were drawn from the 2012 GEM data set, which provides information on female entrepreneurship rates in 61 countries. To test relevant hypotheses, dependent and socio-demographic variables were sourced from international databases to perform quantitative cross-country regression analyses.

National income significantly predicted female entrepreneurship rates in the univariate analysis. However, this relationship became non-significant when development indices were added to the model. In contrast, the HDI, the Gender Inequality Index, and national religious composition were robust, significant predictors.

This study presents evidence that human and gender development indices, and national religious composition, are better predictors of female entrepreneurship rates than national income. Thus, studies on female entrepreneurship rates should account and adjust for human development and gender equality indices. As religiosity continues to be pervasive within multiple nations, policymakers should consider this when developing interventions geared toward promoting female entrepreneurship.

This paper identifies factors other than economic determinism to explain variance in female entrepreneurship rates and demonstrates that human development and gender inequality indices are better predictors of female entrepreneurship rates.

Planning the construction duration is an important consideration in any construction project. Indicators that permit an early forecast of the duration provide the basis for such planning. To date, such a basis has been lacking in the German‐speaking area. This paper aims to discuss this matter.

Indicators are identified that enable a forecast of the construction duration. In addition, a simple regression model is provided to assist in selecting construction speed indicators. This empirical analysis relies on the data, collected on a uniform basis, from 115 German residential buildings.

Project size (measured in m² gross external floor area) and project standard (measured in € building construction cost/m² gross external floor area) are found to be significant drivers of construction speed. It appears that project size, in contrast to the project standard, is positively correlated with construction speed.

An expansion of the data pool is required for more extensive study. On the one hand, this means including relevant drivers that have only been insufficiently considered to date, such as project complexity, project environment, management‐related attributes. On the other hand, the data pool must also be expanded to include other types of use.

A growing interdisciplinary literature explores how people can simultaneously hold strong convictions and remain open to the possibility of learning from others with whom they disagree. This tension impacts not only knowledge development but also public discourse within a diverse and disagreeing democracy. This volume of Political Power and Social Theory considers the specific question of how religious convictions inform how people engage in democratic life, particularly across deep political divides. In this introduction, I begin by discussing how a narrow vision of religious citizens as dogmatic believers has led observers to frame religion as a concerning source of democratic distortion – encouraging too much arrogance and not enough humility. Yet this dogmatic believer narrative captures only one aspect of American religion. Juxtaposing a snapshot of dogmatic believers alongside two other snapshots of religious groups engaging in political life raises complex questions about the relationship between religious conviction, humility, and democracy in a time of deep political polarization. I argue that answering these questions requires a sociological approach that is attuned to power, context, culture, institutions, and history. At the same time, I show how attention to the tension between conviction and humility has the potential to enrich the sociological study of religion and democracy, and particularly ethnographic research across the moral/political divide.