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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.

This national study of 540 executives in the health industry was designed to examine organizational factors which influenced participation of male and female executives in their professional associations. Instrumental and expressive factors which influenced association membership were also analyzed by gender to assess preferences for specific membership benefits.

Survey methodology was used in this study with questionnaires mailed to 1,680 executives in the US resulting in a response rate of 32.1 percent. Dreher and Ash's mentoring scale was used to analyze preference for specific instrumental and expressive benefits.

Dues posed an organizational barrier to participation in a professional association for female executives. Gender differences also influenced the type of instrumental and expressive benefits desired by executives.

Future studies should explore multiple association relationships to assess if there are structural or professional factors which contribute to particular network constellations.

Few studies focused on organizational barriers or key benefits that may affect participation in professional associations.

This paper represents a discussion of transfer pricing (TP). Key factors are identified and propositions developed from tax accounting and other perspectives. Stages of the TP decision process are identified along with the critical factors directly affecting sales and a TP audit. Propositions are derived which show relationships among these variables and tax rates, competition, and TP methodologies. Finally, academic research implications are suggested.

This research is a 6-year extension of Bernardi's (2005) initial ranking of the top ethics authors in accounting; it also represents a broadening of the scope of the original data into accounting's top-40 journals. While Bernardi only considered publications in business-ethics journals in his initial ranking, we developed a methodology to identify ethics articles in accounting's top-40 journals. The purpose of this research is to provide a more complete list of accounting's ethics authors for use by authors, administrators, and other stakeholders. In this study, 26 business-ethics and accounting's top-40 journals were analyzed for a 23-year period between 1986 through 2008. Our data indicate that 16.8 percent of the 4,680 colleagues with either a PhD or DBA who teach accounting at North American institutions had authored/coauthored one ethics article and only 6.3 percent had authored/coauthored more than one ethics article in the 66 journals we examined. Consequently, 83.2 percent of the PhDs and DBAs in accounting had not authored/coauthored even one ethics article.

This study examined the impact of an early childhood community-outreach summer camp on teaching single adolescent mothers early communication tools and strategies to support interaction with their infants and toddlers who were language delayed or at risk for language delay. Twenty-two mothers and their children were taught communication strategies through the use of baby signs and Hanen techniques for parents. Pre-post knowledge and skills were assessed. Mothers also completed a post-camp satisfaction questionnaire. Overall, mothers learned the information on baby signs and communication strategies. They were positive about the impact of the camp program activities on the social-emotional and communicative relationship between themselves and their child.