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Internal Revenue Code section 162(m) limits tax deductibility of executive compensation to $1 million per covered executive, with an exception for performance-based compensation. Both stock options and annual bonuses can qualify as performance-based, but they vary in the difficulty of qualification and the degree of additional compensation risk that qualification imposes on the executive. Most stock-option grants easily qualify with little change in risk, but qualification increases the risk associated with annual bonus compensation relative to what it was prior. The results of this study show that the propensity to issue stock options has increased for affected executives as a percentage of total compensation. Additional analysis suggests that this increase in stock-option compensation is substituting for lower increases in salary for affected executives, but not for annual cash bonuses. In fact, the results suggest that bonus compensation is also increasing as a percentage of total compensation. In summary, the results indicate that firms and their executives are acting in a way consistent with the incentives provided by section 162(m).

This study examines possible influences on the level of collaboration in published research by the most productive authors of accounting literature. Understanding the collaboration tendencies of these authors should benefit early-career-stage accounting faculty. Seven factors are examined for the publications of 93 of the most productive accounting authors. These productive authors are found to include fewer coauthors on their publications early in their careers. The number of coauthors increases through their first 16 to 17 years and then decreases through the remainder of their careers. The results also indicate that productive accounting researchers include a greater number of coauthors on more recently published articles and on longer articles. Fewer coauthors are included when a productive author is affiliated with a “top-10” university or on articles published in highly ranked accounting journals. Lastly, the results show that prolific authors seek out coauthorship throughout their careers and usually include one or more coauthors on their publications. Implications from these results and specific suggestions for accounting faculty are discussed.

In 1960, Alfred Hitchcock’s Psycho stunned both the cinema-going public and critics alike. Its tale of a young, genial, likeable and mother-fixated hotel proprietor – Norman Bates (played by Anthony Perkins) – whose psychotic tendencies and fractured personality tapped into the zeitgeist of an America changing in a post-World War II world, was very much the antithesis of rock ‘n’ roll rebels like Elvis Presley and James Dean. Norman Bates was Anthony Perkins and Anthony Perkins was Norman Bates.

In 2013, Norman resurfaced from numerous remakes in Bates Motel. With its nod to the past, and a look to the future of how Norman’s story pans out, the series’ narratives, characters and situations showed there was life for him, his mother and the motel beyond cinema.

This chapter examines how Creed’s ideas of ‘Monstrous’ can be overlaid onto Norman, his mother Norman and Bates Motel.