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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.

To keep pace with the changing business environment, researchers have studied diversity from a number of disciplines, theoretical perspectives and levels. As such, there is a substantive body of research that investigates the concept of diversity, its effects, and the mechanisms through which such effects occur. Despite this work, its findings and the subsequent conclusions that can be drawn are complex. A number of questions regarding the what, why, when and how of diversity still remain. This chapter provides an overview and assesses the state of the field to highlight important areas for future research that can advance our understanding of the meaning, import, operation and consequences of diversity in organizations. It draws attention to overarching topics within the diversity literature, such as the conceptualization of diversity, theoretical perspectives, diversity management, and system approaches to the phenomenon, underscoring conclusions that can be drawn from such work. More importantly, it identifies gaps in each of these areas as well as points of integration to offer directions for future research.

This paper explores the contribution of the AAA Symposium on Ethics Research in Accounting to fostering accounting ethics research. For a 17-year period, the contributors, their schools of affiliation, and their research topics were analyzed to determine the extent of and trends in accounting ethics research. The research rankings of the contributing authors were examined in business ethics journals, top-40 accounting journals, and accounting education journals. Institutional rankings identify supportive places to do accounting ethics research. The impact of significant accounting scandals such as Enron and Madoff was examined and a financial scandal “bump” in paper presentations was found. Authors affiliated with Texas schools had papers following the state requirement of an ethics accounting course. A large amount of ethics education-related research was also presented at the Ethics Symposia. Overall the study results indicate that the Symposium with its AAA affiliation is a high-quality venue for paper presentation.

From one angle, abortion law appears to confirm the regime politics account of the Supreme Court; after all, the Reagan/Bush coalition succeeded in significantly curtailing the constitutional protection of abortion rights. From another angle, however, it is puzzling that the Reagan/Bush Court repeatedly refused to overturn Roe v. Wade. We argue that time and again electoral considerations led Republican elites to back away from a forceful assertion of their agenda for constitutional change. As a result, the justices generally acted within the range of possibilities acceptable to the governing regime but still typically had multiple doctrinal options from which to choose.

Prior research has identified a number of variables that influence tax professionals’ judgments. However, these variables have usually been examined in isolation. This study has two main findings. First, using a structured questionnaire that allows for the collection of variables related to actual tax planning engagements, this study validates the findings of numerous laboratory studies using factor and regression analysis. Factors representing risks and rewards associated with the client and the IRS, along with task characteristics and client aggressiveness significantly affect the aggressiveness of tax advice given to clients. Second, tax professionals do not appear to charge a premium for aggressive tax advice. However, regarding the fee charged, a significant gender effect is found even after controlling for time spent on the engagement, experience, firm size and education.

The purpose of this study was to develop and empirically examine a model of cloud-based human resource information systems (HRIS) adoption by small businesses based on the technology–organization–environment model (Tornatzky & Fleischer, 1990).

This study utilized a survey of 41 small- to medium-sized enterprises in the northeastern United States to examine what HR functions were being supported by cloud-based HRIS and the relationship between three technology factors, three organizational factors, and three environmental factors, and their relationship with the adoption of cloud-based HRIS.

Findings indicated that small businesses are most likely to implement cloud-based HRIS to support day-to-day HR operations. In addition, the findings indicated that top management support (positive), vendor support (positive), and anticipated growth (negative) were each related to organizational adoption of cloud-based HRIS.

The study illustrates how the adoption of a cloud-based HRIS is motivated by different factors than those underlying the adoption of other types of information systems. Executives and small business owners will need to adapt their strategy when considering cloud-based HRIS compared to other types of systems.

Given that small- to medium-sized organizations are the backbone of most global economies, findings from this study can help support society by helping these businesses better understand how to best consider the factors that will support the implementation of cloud-based HRIS.

This chapter represents one of the first to empirically validate a model of the factors affecting adoption of cloud-based HRIS by small businesses.

In a democratic system such as the United States, freedom of expression and free speech are core values in the Constitution and fiercely protected by civil liberties organizations and advocates. The Supreme Court has consistently upheld the right to protest and to express what may be considered unpopular or dissenting opinions. However, the right does not extend to incitement of violence and the state is authorized to protect the safety of citizens. One of the most recent movements challenging the country’s recognition of freedom of expression has been the alt-right/white nationalist movement, particularly Richard Spencer who is a vocal white supremacist and president of the National Policy Institute. A number of universities such as Auburn University, Texas A&M, the University of Florida, and Michigan State University recently found themselves in the middle of a free speech and expression event versus the potential for political violence situation because of the rhetoric of Spencer’s White Lives Matter campus tour and possibility of protests or counter-protests following his speeches. This invites the question of to what extent a university can ban controversial speakers out of concern for violence and when must they allow controversial speech? The chapter will start by looking at state control of political protests and speech in the United States and then how similar dissent is addressed in other countries.

Internationally, dissent is often handled differently with much less tolerance and often a more confrontational response by the state. For example, following the Arab Spring and passage of restrictive laws to prohibit influencing public opinion, Saudi Arabia has seen a rise in political arrests as the state uses its authority to suppress political competitors and consolidate power. The State Security Agency, overseen by the king, claimed in September 2017 that a group of academics, scholars, writers, and leading Islamist figures were inciting violence and called for their arrest. This wave of arrests along with several prior ones and state exercise of media control, exemplifies Saudi Arabia’s desire to suppress dissent by exercising state control. In Venezuela, a law prohibiting messages of hate from being transmitted via broadcast and social media was passed, carrying a possible sentence of 20 years in prison if convicted. The Assembly claimed the law was intended to promote “peace, tolerance, equality, and respect,” but it has been criticized for suppressing extremist sectors of right-wing political groups in the country. Additional case studies of Uganda’s use of military forces to control public outcry over corruption and deteriorating public services will also be evaluated.

The premise that the U.S. Supreme Court never veers too far off from the dominant national political coalition (Dahl, 1957) has become widely accepted among social scientists today. To fulfill that promise, however, the confirmation process for justices must serve as a plebiscite through which the public can ratify or reject future justices based on their views. Unfortunately, modern confirmation hearings have become an exercise in obfuscation, providing little meaningful dialogue on important issues. Because conservative Republican presidents have made the lion's share of appointments in recent times, social conservatives have most often benefited from a process that has severed the link between Supreme Court nominees and the polity they must serve.

Paul D. Bliese is currently the commander of the U.S. Army Medical Research Unit – Europe. He received his Ph.D. in Applied Social Psychology from Texas Tech University. His research interests include multilevel methodology, leadership, and occupational stress. He is a consulting editor for the Journal of Applied Psychology, and also serves on the editorial boards of Leadership Quarterly and Organizational Research Methods. His work has appeared in the Human Performance, Journal of Applied Psychology, Journal of Applied Social Psychology, Journal of Occupational Health Psychology, Journal of Organizational Behavior, and Organizational Research Methods.Kristina A. Bourne is a doctoral candidate in Organization Studies at the University of Massachusetts at Amherst, where she also obtained a M.B.A. and a Women’s Studies Graduate Certificate. Her academic interests include gender and organization as well as family-friendly policies and benefits. She is currently working on her dissertation in the area of women business owners, and on a collaborative research project focusing on part-time work arrangements.Gilad Chen is an Assistant Professor of Psychology at the Georgia Institute of Technology. He received his Ph.D. in Industrial-Organizational Psychology from George Mason University. His research focuses on work motivation, teams, and leadership, with particular interests in modeling motivation and performance in work team contexts and the examination of multilevel organizational phenomena. His work has appeared in the Academy of Management Journal, Human Performance, Journal of Applied Psychology, Journal of Organizational Behavior, and Organizational Research Methods.Jae Uk Chun is a doctoral student in Organizational Behavior in the School of Management at the State University of New York at Binghamton, where he is also research assistant of the Center for Leadership Studies. His major research interests include leadership, group dynamics and group decision-making, and multiple levels of analysis issues.Vinit M. Desai is a doctoral student and researcher in Organizational Behavior and Industrial Relations at the Walter A. Haas School of Business, University of California at Berkeley. His research interests include organizational learning, sensemaking, and error cognition in high reliability organizations.Shelley D. Dionne is an Assistant Professor of Organizational Behavior and Leadership in the School of Management at Binghamton University, and a fellow in the Center for Leadership Studies. She received her Ph.D. in Organizational Behavior from Binghamton University. Her research interests include leadership and creativity, levels of analysis issues, and team development and training.Daniel G. Gallagher (Ph.D. – University of Illinois), is the CSX Corporation Professor of Management at James Madison University in Harrisonburg, Virginia. He currently serves on the editorial boards of the Journal of Organizational Behavior, Journal of Management, and Industrial Relations (Berkeley). His current research interests include the multi-disciplinary study of contingent employment and other forms of work outside of the traditional employer – employee relationship.David A. Hofmann (Ph.D., The Pennsylvania State University) is currently Associate Professor of Management at the Kenan-Flagler Business School at the University of North Carolina at Chapel Hill. His research interests include safety issues in organizations, multi-level analysis, organizational climate/culture and leadership, content specific citizenship behavior, and the proliferation of errors in organizations. In 1992, he was awarded the Yoder-Heneman Personnel Research award by the Society for Human Resource Management. His research appears in a number of journals including the Academy of Management Journal, Academy of Management Review, Journal of Applied Psychology, Journal of Management, Organizational Behavior and Human Decision Process, and Personnel Psychology. He has also co-authored several book chapters, edited a book (Safety and Health in Organizations: A Multi-level Perspective), and presented papers/workshops at a number of professional conferences.James G. (Jerry) Hunt (Ph.D. University of Illinois at Urbana-Champaign) is the Paul Whitfield Horn Professor of Management, Trinity Company Professor in Leadership and Director of the Institute for Leadership Research at Texas Tech University. He is the former editor of the Journal of Management and current Senior Editor of The Leadership Quarterly. He founded and edited the eight volume leadership symposia series, and has authored or edited some 200 book and journal publications. His current research interests include processual approaches to leadership and organizational phenomena and the philosophy of the science of management.Kimberly S. Jaussi is an Assistant Professor of Organizational Behavior and Leadership in the School of Management at Binghamton University and a fellow in the Center for Leadership Studies. She received her doctorate from the Marshall School of Business at the University of Southern California. Her research interests include unconventional leader behavior, creativity and leadership, identity issues in diverse groups, and organizational commitment.Lisa M. Jones is a doctoral candidate in Organizational Behavior at the Kenan-Flagler Business School at the University of North Carolina at Chapel Hill. She received her B.A. from the University of California at Berkeley and her M.B.A. and M.A. from Brigham Young University. Her research interests include leadership, collective personality, and innovation implementation.Kyoungsu Kim is Associate Professor of Organization in the College of Business Administration, Chonnam National University. His major fields of interest are culture and leadership at multiple levels of analysis. His research focuses on charismatic leadership, organizational structure, roles, culture, and multiple levels of analysis.Barbara S. Lawrence is Professor of Human Resources and Organizational Behavior at the UCLA Anderson Graduate School of Management. She received her Ph.D. from the Sloan School of Management at MIT. Dr. Lawrence’s current research examines organizational reference groups, the evolution of organizational norms, internal labor markets and their effects on employees’ expectations and implicit work contracts, and the impact of population age change on occupations.Craig C. Lundberg is the Blanchard Professor of Human Resource Management at Cornell University’s School of Hotel Administration. He works with organizations facilitating organizational and personal development and publishes extensively (over 200 articles and chapters, five co-authored books). His current scholarship focuses on organizational change and culture, consultancy, alternative inquiry strategies, and sensemaking and emotions in work settings.Kenneth D. Mackenzie is the Edmund P. Learned Distinguished Professor in the School of Business at the University of Kansas. He is also the President of a pair of consulting companies which support and enrich his research. He is a Fellow of the American Association for the Advancement of Science. He serves on various editorial boards and has published numerous books and articles. He received a B.A. in Mathematics and a Ph.D. in Business Administration from the University of California at Berkeley. He has spent his career trying to overcome the handicap of “excessive theoretical education.”Peter Madsen is a doctoral student at the Walter A. Haas School of Business, University of California at Berkeley. His thesis work examines the processes by which organizations attempt to learn from past failures and the organizational actions and characteristics that facilitate such learning. His other interests include organizational reliability, strategic management, the work-life interface, and ethics.John E. Mathieu is the Northeast Utilities and Ackerman Scholar Professor of Management at the University of Connecticut. He received a Ph.D. in Industrial/Organizational Psychology from Old Dominion University in 1985. He has published over 50 articles and chapters on a variety of topics, mostly in the areas of micro- and meso-organizational behavior. He is a member of the Academy of Management, a Fellow of the Society of Industrial Organizational Psychology, and the American Psychological Association. His current research interests include models of training effectiveness, team and multi-team processes, and cross-level models of organizational behavior.Sara Ann McComb is an Assistant Professor of Operations Management at the University of Massachusetts at Amherst. She obtained her Ph.D. in Industrial Engineering at Purdue University. Her research interests include alternative work arrangements and project teams. Currently, she is examining mutually beneficial links between organizations and part-time workers, particularly in the service sector. She is also studying the way in which project teams share information, a project for which she was award the National Science Foundation’s CAREER Award.Jone L. Pearce is Professor of Organization and Strategy in the Graduate School of Management, University of California, Irvine. She conducts research on workplace interpersonal processes, such as trust, and how these processes may be affected by political structures, economic conditions and organizational policies and practices. Her work has appeared in over seventy scholarly articles and her most recent book is Organization and Management in the Embrace of Government (Erlbaum, 2001). She is a Fellow of the Academy of Management and served as the Academy’s President in 2002–2003.Amy E. Randel is an Assistant Professor and the Coca-Cola Fellow in the Calloway School of Business & Accountancy at Wake Forest University. She received her Ph.D. in Organizational Behavior from the Graduate School of Management at the University of California, Irvine. Her research interests include identity in organizations, diverse group dynamics, group efficacy, cross-cultural management, and social capital.Richard Reeves-Ellington is currently Professor Emeritus in the School of Management at Binghamton University and an Associate Dean at Excelsior College. He taught at the American University in Bulgaria and Sofia University in Bulgaria as a Fulbright Senior Scholar. His fields of interest revolve around cross-cultural aspects of global organization, marketing, and business strategy. He also served on the Fulbright Selection Committee for SE Europe, the Muskie Foundation for students from the CIS, and the Fulbright Senior Scholars Program. His initial 33-year career in the pharmaceutical industry included 19 years of living in Asia, Europe, and Latin America.Christine M. Riordan is a faculty member in the Department of Management and also the Director of the Institute for Leadership Advancement in the Terry College of Business at the University of Georgia. Chris’ current research, which includes the study of labor force and cross-cultural diversity, has been published in journals such as the Journal of Applied Psychology, Journal of Management, Organizational Research Methods, and Research in Personnel and Human Resource Management.Karlene H. Roberts is a Professor of Business Administration at the Walter A. Haas School of Business, University of California, Berkeley. She has been on the review boards of many major journals in her field. She is a fellow of the American Psychological Association, the American Psychological Society and the Academy of Management. Her current research interests are in the design and management of organizations in which errors can have catastrophic outcomes. In this area she explores cross-level issues.Denise M. Rousseau is the H. J. Heinz II Professor of Organizational Behavior and Public Policy at Carnegie Mellon University. An organizational psychologist, her research focuses on worker-employer relationships and multi-level processes in organizational change. She is editor-in-chief of the Journal of Organizational Behavior, and in 2003–2004, President of the Academy of Management.Melissa Woodard Barringer is an Associate Professor of Management at the University of Massachusetts at Amherst. She obtained her Ph.D. in Industrial and Labor Relations at Cornell University. Her research interests are in the areas of total compensation and alternative work arrangements. She is currently studying part-time work in the service industry, and contingent work in the accounting and academic professions.