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Michael L. Roberts and Theresa L. Roberts
This chapter examines how public attitudes and judgments about tax fairness reflect distributive justice rules about proportionality/contributions, needs, and equality; fairness…
Abstract
This chapter examines how public attitudes and judgments about tax fairness reflect distributive justice rules about proportionality/contributions, needs, and equality; fairness issues that influence voluntary tax compliance (Hofmann, Hoelzl, & Kirchler, 2008; Spicer & Lundstedt, 1976). Most public polls and some prior research indicate the general public considers progressive income tax rates as fairer than flat tax rates, a reflection of the Needs rule of distributive justice theory; our 1,138 participants respond similarly. However, two-thirds of our politically representative sample of the American public actually assign “fair shares” of income taxes consistently with fairness-as-proportionality above an exempt amount of income, consistent with the Contributions rule of Equity Theory. We argue experimental assignments of fair shares of income taxes can best be understood as a combination of the Needs rule, applied by exempting incomes below the poverty line from income taxation (via current standard deductions) and taxing incomes above this exempt amount at a single tax rate (i.e., a flat-rate tax) consistent with the Proportionality/Contributions rule. Viewed in combination, these two distributive justice rules explain the tax fairness judgments of 89% of our sample and indicate surprising general agreement about what constitutes a fair share of income taxes that should be paid by US citizens from the 5th percentile to the 95th percentile of the income distribution. The joint application of these fairness rules indicates how seemingly competing, partisan distributive justice concerns can inform our understanding of social attitudes about tax fairness across income classes.
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The study aims at reviewing a synthesis of disclosure, transparency, and International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for…
Abstract
The study aims at reviewing a synthesis of disclosure, transparency, and International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Prior research overwhelmingly supports that the IFRS adoption or effective implementation of IFRS will enhance high-quality financial reporting, transparency, enhance the country’s investment environment, and foreign direct investment (FDI) (Dayanandan, Donker, Ivanof, & Karahan, 2016; Gláserová, 2013; Muniandy & Ali, 2012). However, some researchers provide conflicting evidence that developing countries implementing IFRS are probably not going to encounter higher FDI inflows (Gheorghe, 2009; Lasmin, 2012). It has also been argued that the IFRS adoption decreases the management earnings in countries with high levels of financial disclosure. In general, the study indicates that the adoption of IFRS has improved the financial reporting quality. The common law countries have strong rules to protect investors, strict legal enforcement, and high levels of transparency of financial information. From the extensive structured review of literature using the Scopus database tool, the study reviewed 105 articles, and in particular, the topic-related 94 articles were analysed. All 94 articles were retrieved from a range of 59 journals. Most of the articles (77 of 94) were published 2010–2018. The top five journals based on the citations are Journal of Accounting Research (187 citations), Abacus (125 citations), European Accounting Review (107 citations), Journal of Accounting and Economics (78 citations), and Accounting and Business Research (66 citations). The most-cited authors are Daske, Hail, Leuz, and Verdi (2013); Daske and Gebhardt (2006); and Brüggemann, Hitz, and Sellhorn (2013). Surprisingly, 65 of 94 articles did not utilise the theory. In particular, four theories have been used frequently: agency theory (15), economic theory (5), signalling theory (2), and accounting theory (2). The study calls for future research on the theoretical implications and policy-related research on disclosure and transparency which may inform the local and international standard setters.
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Erica S. Lembke, Kristen L. McMaster, Nicole McKevett, Jessica Simpson and Seyma Birinci
Many students in the United States struggle to achieve proficiency in writing. Writing is an important skill to develop, as it is a way for students to communicate what they know…
Abstract
Many students in the United States struggle to achieve proficiency in writing. Writing is an important skill to develop, as it is a way for students to communicate what they know and integrate knowledge and critical thinking skills. A lack of writing proficiency can have a significant impact on academic performance in secondary school and on postsecondary outcomes. Improving writing instruction requires theoretically sound, scientifically validated teaching practices, including assessments and instructional methods. It also requires that teachers are well prepared to implement such practices, including using assessment data to tailor instructional methods to meet the needs of students who experience significant writing difficulties. The purpose of this chapter is to provide an overview of advances in research and practice related to validated teaching practices designed to improve the writing outcomes of students with intensive needs, and to describe an innovative way to prepare and support teachers to implement such practices.
The purpose of this chapter is to overview what extant research says about parental involvement in online learning environments.
Abstract
Purpose
The purpose of this chapter is to overview what extant research says about parental involvement in online learning environments.
Methodology/approach
The approach in this chapter is a systematic review of literature focusing on engagement frameworks.
Findings
Parents have the potential to be the key to overcoming key concerns about attrition and achievement in online settings. However, research has been silent as to how to engage parents more fully as learning coaches for their children.
Research implications
Research about parental involvement in online learning should consider the roles of both teacher and parent as they coordinate their efforts to improve student engagement. Research also needs to look at what parents need to know about helping their students be successful and how to provide the training and expertise to parents that will help them learn critical support skills.
Originality/value
This chapter is particularly timely in light of the dramatic growth in online learning and the resulting concerns about achievement and attrition that are particularly acute among at-risk populations.
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Gerald R. Ferris, John N. Harris, Zachary A. Russell, B. Parker Ellen, Arthur D. Martinez and F. Randy Blass
Scholarship on reputation in and of organizations has been going on for decades, and it always has separated along level of analysis issues, whereby the separate literatures on…
Abstract
Scholarship on reputation in and of organizations has been going on for decades, and it always has separated along level of analysis issues, whereby the separate literatures on individual, group/team/unit, and organization reputation fail to acknowledge each other. This sends the implicit message that reputation is a fundamentally different phenomenon at the three different levels of analysis. We tested the validity of this implicit assumption by conducting a multilevel review of the reputation literature, and drawing conclusions about the “level-specific” or “level-generic” nature of the reputation construct. The review results permitted the conclusion that reputation phenomena are essentially the same at all levels of analysis. Based on this, we frame a future agenda for theory and research on reputation.
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