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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.

Prior research in psychology reports an age-based bias against narcissists. We examine whether managers' reactions to narcissistic subordinates exhibit a similar bias. Using an experimental method, where we manipulate subordinate narcissism, we find evidence of an age-based bias. Older managers react to a narcissistic subordinate by making conservative revisions to the subordinate's aggressive accounting estimates. They do so even at the cost of failing to meet a personally beneficial earnings target. A test of moderated mediation shows the actions of older managers (in their late 40s and older) were driven by their negative perceptions of the narcissistic subordinate. Our work demonstrates that not all individuals perceive narcissists the same way, and has implications for manger/subordinate relationships, and group dynamics involving mixed personalities and ages.

The purpose of this essay is to discuss the involvement of the U.S. public accounting profession in federal politics and to focus attention on the extent to which the profession engages with federal legislators and other policymakers to influence public policy. In the essay, I discuss and present evidence regarding the profession's use of political strategies such as making political campaign contributions and lobbying federal legislators and regulators. The profession's political efforts are then examined within the context of their self-proclaimed commitment to the public interest. I conclude that the public accounting profession's extensive involvement in federal politics works principally to protect its own professional interests and favors conservative, pro-business agendas. As a result, broader public interest responsibilities are often neglected. Although the profession deserves the right to participate in public policy debates, its parochial and patronage orientation does not resonate well with its self-proclaimed professional cornerstones of independence and integrity.

The purpose of the study is to measure the mediating relationship of online buying intentions between narcissism, materialism and brand experience and their effect on luxury purchase behaviour of luxury items by Phuket, Thailand customers. The study has used primary data collection techniques to gather data and used purposive sampling to analyse the data. The study's sample size is 250 respondents who prefer to buy luxury items. The research has used Smart PLS software to measure the relationship through bootstrapping and algorithms. The study has found significant positive mediation of online buying intentions between narcissism, materialism and brand experience and their effect on luxury purchase behaviour of luxury items. This study suggests the theoretical and practical implications for purchasing luxury behaviour from managerial, policymakers and researched perspectives. This study also discusses the future directions and limitations.