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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.

Reporting cash flows is a relatively recent development in college and university financial reporting. An examination of the purported usefulness of cash flow information to the users of college and university financial statements including an examination of the relationship between accrual-based change in net assets and cash provided by operations found private universities have implemented the cash flow reporting requirements with a relatively high level of compliance employing the indirect format for reporting operating cash flows. The principal areas of deficiency were the reporting of split-interest, restricted gift activities and the required disclosures of cash outflows related to interest and taxes. The discussion of the compliance deficiencies and display findings leads to needed disclosure guidance and future research.

Throughout America most managers complain about conducting performance appraisals. Most directors dread the time of the year when they must undergo increasingly strict and stressful reviews and then perform the same for their subordinates.

State publications are sometimes regarded as under utilized resources, the neglected orphans of the library. Yet they contain essential, pertinent information. Publications from various states are often the only source of information for the following types of questions: biographical data on state officials; agency addresses; statistics covering crimes, revenue, state aid and election returns; and information about social issues, such as health, race, the aged, and women's issues.

This chapter explores the multiple boundaries traversed and accompanying acts of translation entailed in the provision of expertise by anthropologists. The chapter begins with an overview of the asylum process, the criteria constituting persecution, and a description of the bureaucracy and procedures by which asylum is determined. The role of expert witness is then introduced with a focus on the rules of federal evidence that paved the way for greater anthropological involvement in the provision of expertise. The next section reviews some of the extant ethnographic literature to date on the asylum process, highlighting the role of dissonance as a recurrent theme in two different respects: the dissonance that occurs between the asylum applicant and the legal setting, and the dissonance that is created between the asylee and his or her body in the aftermath of trauma. The crafting of the affidavit is then analyzed to illustrate the boundary crossings and acts of translation involved in the appraisal and understanding of asylum, including the traversal of difference in scale, temporality, and the construction of social reality, particularly those espoused by anthropology and law. I suggest that contributing to the protection of human rights through the provision of expert witness is a necessary and mutually beneficial collaboration whereby anthropological evidence, insight, and knowledge provide positive content to legal rights. I conclude that anthropologists are uniquely well qualified in the interlocution of persecution, likening the provision of expertise to fieldwork, as a series of border crossings and acts of translation.

Despite increasing interest and scholarship on authentic leadership, definitions of the construct remain contested. In addition, limited research exists on its enactment in practice and its sustainability in a global context. The purpose of this study was to explore the practice of authentic leadership and understand more about how it is cultivated and sustained.

To address these issues, an international sample of leaders nominated by peers as exemplifying authenticity in their leadership was interviewed. This study used consensual qualitative research (CQR; Hill, 2012; Hill et al., 1997), a team-based, exploratory methodology, to conduct data analysis.

This study describes the results of the analysis, highlighting leaders’ beliefs, values and behaviors; their leadership development and the barriers and supportive factors they experienced as leaders. The findings from this exploratory analysis across all cases, including subgroups, may help contextualize the complexity of authentic and sustainable leadership and provide better understanding of authentic leadership development.

Additional research on social identities and training in leadership are critical. The results of this study suggest new directions in studying the development of authentic leaders as well as in researching the experiences of organizations and team members.

This study provides insight and direction for individuals and organizations seeking to better understand the practice of authentic leadership, its development and how it can be sustained over time and across contexts and social identities.

This exploratory approach involving interviews with leaders around the globe provides information about the direct lived experiences of leaders identified as authentic by their peers. This study further highlights the leaders’ critical leadership beliefs and practices, as well as ways in which they cultivated and learned to sustain their leadership practices. This study also sheds light on ways in which experiences might differ across gendered and cultural contexts.

This paper aims to investigate the presence of the Fisher effect for the USA from a new methodological perspective differing it from all previous studies using the common linear representation of the Fisher equation.

The nonlinear ARDL model, recently developed by Shin et al. (2014), is applied for the 10-year US Government bond rates over the period of 1985M1-2017M10.

The empirical findings indicate that the US Federal Reserve (FED) is a more predominant arbiter in the determination of interest rates during periods of declining inflation rates than periods of rising inflation rates. This finding may allow the FED to apply more proactive and prudent monetary policy. Additionally, this study newly describes and introduces a different version of the partial Fisher effect and extends the Fisher equation to some degree in terms of the partial Fisher effect.

To the best the authors’ knowledge, this method is applied for the first time in testing the Fisher effect for the USA.

The purpose of this paper is to investigate the internal and external factors of impulse buying in online shopping.

Two pretests were conducted; Pretest 1 to identify external impulse trigger cues on web sites and Pretest 2 to evaluate the content validity of the findings from Pretest 1. Based on the pretests, a web experiment and survey were conducted to explore the effect of different external impulse trigger cues on impulse‐buying behavior online and also to examine how internal factors of impulse buying (impulse‐buying tendency (IBT), affective and cognitive state, normative evaluation) are related to online impulse‐buying behaviors.

No significant differences were found among the types of external impulse trigger cues, however a positive correlation was found between a person's IBT and online impulse‐buying behavior, and between a person's affective state and online impulse‐buying behavior. A negative correlation was found between a person's cognitive state and actual online impulse‐buying behavior. And last, a significant positive correlation was found between a person's normative evaluation and actual online impulse‐buying behavior.

This study extends the Consumption Impulse Formation Enactment model into an online shopping context. Marketers can use this information to assess their own web sites in terms of what external stimuli to present on their web sites to trigger impulse buying.

Given the prevalence of impulse buying in online shopping and the importance of impulse purchases to a retailer's profit, this study provides useful insights into impulse‐buying behavior in an online setting.

Outlines the Fisher hypothesis, cites previous relevant research and develops mathematical models for long‐run and short‐run Fisher relationships. Applies them to the UK, USA, Canada and Japan, using 1978‐1997 monthly data and Eurocurrency interest rates to explore the relationship between nominal interest rates and inflation rates. Finds a significant positive relationship for all four currencies in the long run; and for the UK and Japan but not for Canada in the short run, with significance only at the 10 per cent level for the USA.