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Productivity, participation, and trend analyses are used in this study to examine academic tax publications by accounting faculty. These analyses utilize a database of academic tax articles from 1980 through 2000 derived from 13 academic research journals. Results suggest that, on average, 46 tax articles have been published annually during the most recent five-year period, sole or dual authorship is the primary publication strategy by authors of academic tax articles, and assistant professors authored the most tax articles on an annual basis in these journals. The results also find that schools of residence for those publishing are far more diverse than the schools of training. Comparisons with Kozub et al. (1990) show some limited similarities for school at publication and university of degree productivity listings. This study also identifies some of the overall context for tax accounting research by noting groups making a significant contribution to the literature.

This research aims to explore whether recent audit reforms have improved auditor objectivity when performing non-audit services.

In two separate experiments, the authors tested whether external and internal auditors' inventory obsolescence judgments are influenced by their client's (or company's) role as the buyer or seller in an acquisition setting.

External auditors assessed the likelihood of inventory obsolescence objectively, regardless of their consulting role in the acquisition setting. Internal auditors assessed the likelihood of inventory obsolescence as higher when consulting for the buyer than when consulting for the seller, consistent with the supposition that the buyer would prefer to write-down inventory and negotiate a lower purchase price, whereas the seller would prefer the inventory not be written down.

From a regulatory perspective, external auditors may be relying too much on the work of internal auditors if internal auditors' lack of objectivity as consultants extends to their assurance role.

This paper extends prior research in the area of internal and external auditor objectivity and is the first paper to include both subject groups in the same experiment. It also addresses the current policy issues that may have a significant effect on audit quality and auditor liability.

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 narrative inquiry centers on teachers' longitudinal experiences of policy-related reforms systematically introduced to T. P. Yaeger Middle School, a campus located in the fourth largest, second most diverse city in America. The embedded research study, with roots tracing back to 1997, uses five interpretive tools to capture six mandated changes in the form of a story serial. Special research attention is afforded pay-for-performance, the sixth reform in the series. The deeply lived consequence of receiving bonuses for his teaching performance prompted Daryl Wilson, Yaeger's long-term literacy department chair, to proclaim “data is [G]od.” Wilson's emergent, inventive metaphor aptly portrays the perplexing conditions under which his career ended, and how my long-term research project likewise concluded.

As the First Lady, Michelle Obama stated that she had a number of priorities but that the first year would be mainly about supporting her two girls in their transitions to their new life in the White House. Her choice to be mom-in-chief drew unusually intense and rather puzzling, scrutiny. The chapter briefly discusses the range of reactions along the political spectrum as well as African-American feminists’ analyses of the stereotypes of Black women underlying those reactions. This analysis engages the debates from a different perspective. First, the chapter addresses the under-theorizing of the racialized gender norms embedded in the symbolism of the White House and the role of First Lady. It challenges the presumption of traditional notions of true womanhood and the incorrect conclusion that mothering would preclude public engagement.

Second and most importantly, this chapter argues that there are fundamental misunderstandings of what mothering meant for Michelle Obama as African-American woman. Cultural traditions and socio-historical conditions have led Black women, both relatives and non-kin, to form mothering relationships with others’ children and to appreciate the interdependence of “nurturing” one's own children, other children, and entire communities. Those practitioners whose nurturing activities encompassed commitment and contributions to the collectivity were referred to as community othermothering. Using primary sources, this chapter examines in detail Michelle Obama's socialization for and her practice of community othermothering in her role as First Lady. Attention is focused on her transformation of White House events by extending hospitality to more within Washington, DC, and the nation, plus broadening young people's exposure to inspiration, opportunities, and support for setting and accomplishing their dreams. Similarly, the concept of community othermothering is also used to explain Michelle Obama’s reinterpretation of the traditional First Lady's special project into the ambitious “Let's Move” initiative to end childhood obesity within a generation. The othermothering values and endeavors have helped establish the White House as “the People's House.”

In 2015, Idris Elba declared ‘I’m probably the most famous Bond actor in the world … and I’ve not even played the role’. Speculation about Elba taking on the role of the world’s most famous spy has circulated for over a decade, fuelled by current Bond Daniel Craig’s assertion that the role has ruined his life. This chapter will examine the role of fans in driving hype about the future of Bond, focusing on the case study of alt-right outrage at the potential casting of Elba. The anti-Elba camp have framed their outrage as informed by authorial intent, and the desire to maintain canon, with claims that Ian Fleming’s Bond was, and should always be white and Scottish. Bond’s expansive narrative universe has remained constant since its inception, enabling fans of the series to form an emotional connection and sense of ownership over the text as a cohesive brand, a form of ‘affective economics’ (Hills, 2015; Jenkins, 2006a). By situating the debate over Elba’s suitability within the timeline of the Bond franchise, the author will posit that the rigid casting and structure of the film series to date enables feelings of fan ownership to flourish. Whilst the influence of vocal fan groups has altered the future direction of numerous popular texts, this chapter will suggest that the sameness of Bond-as-brand provides the justification for fan backlash towards potential change. In sum, this chapter will highlight the Elba-as-Bond rumours as a reflection of the contemporary political moment which seeks to flatten out difference under the auspice of protecting the canon and tradition of ‘brand Bond’.

This chapter has two central goals: (1) to present a foundational argument for status dissonance theory and (2) to apply its central propositions to understanding why some White Americans perceive anti-White bias. Building upon status construction theory, status dissonance theory generally posits that one’s overall status value determined by their combined status characteristics influences the degree they internalize normative referential structures. The salience of normative referential structures frames one’s justice perceptions, which creates status dissonance that manifests as a positional lens through which individuals perceive and interact with the social world. In an application of this framework, it is hypothesized that among Whites, one’s gender and class will impact one’s perceptions of resource reallocation (i.e., racial equality), which in turn impacts the likelihood one perceives anti-White bias generally and personally.

Using the Pew Research Center’s Racial Attitudes in America III Survey, this study employs logistic and ordered probit regressions on a nationally representative sample of White Americans to assess the above propositions.

Among Whites, males, those whom self-identified as lower class, and the least educated have the highest odds of perceiving resource re-allocation, and in turn all of these factors increased the odds of perceiving anti-White bias generally in society as well as perceiving personal encounters of “reverse” discrimination.

The findings and theoretical propositions provide a foundation for additional investigations into understanding the causes and consequences of within and between group variation in perceptions and responses to social inequality as well as mechanisms to counter status hierarchies.

Following the mass closing of US schools during the COVID-19 pandemic of 2020, the authors noted an increase in discourse among literacy teachers and literacy coaches on social media platforms. Over a period of 9 months, the authors followed the interactions and work of social media scholars on the Twitter platform. In reflecting on Craig's (1995; Craig, Curtis, Kelly, Martindell, & Perez, 2020) illustrative pillars of knowledge communities and Brock's work on black cyberculture, we use narrative inquiry (Clandinin & Connelly, 2000; Connelly & Clandinin, 1990) to: (1) explore the elements of social media scholarship and (2) reflect on how active engagement in social media scholarship aids in the development of online knowledge communities that amplify and sustain the work of black womxn scholars.