Accounting and the Public Interest http://scitation.aip.org/ Accounting and the Public Interest Editorial Policy and Style Information http://link.aip.org/link/?API/9/v/1&agg=rss <br/> Abstract not available. [Accounting and the Public Interest 9, v (2009)] published Tue Jul 28, 2009. Additional Journal Content http://link.aip.org/link/?API/9/i/1&agg=rss <br/> Abstract not available. [Accounting and the Public Interest 9, i (2009)] published Tue Jul 28, 2009. Starving the Beast: Using Tax Policy and Governmental Budgeting to Drive Social Policy http://link.aip.org/link/?API/9/10/1&agg=rss Amy M. Hageman, Vicky Arnold, and Steve G. Sutton<br/> ABSTRACT: This study explores the philosophical and theoretical bases underlying U.S. tax and social policy for over 25 years in order to develop a comprehensive framework from which to evaluate the intended and actual effects on wealth distribution and social policy overall. The framework provides ... [Accounting and the Public Interest 9, 10 (2009)] published Tue Jul 28, 2009. The Absence of Dissent http://link.aip.org/link/?API/9/1/1&agg=rss Joni J. Young<br/> ABSTRACT: The persistent malaise in accounting research continues to resist remedy. Hopwood (2007) argues that revitalizing academic accounting cannot be accomplished by simply working more diligently within current paradigms. Based on an analysis of articles published in Auditing: A Journal of Prac ... [Accounting and the Public Interest 9, 1 (2009)] published Tue Jul 28, 2009. Editorial Policy and Style Information http://link.aip.org/link/?API/8/v/1&agg=rss <br/> Abstract not available. [Accounting and the Public Interest 8, v (2008)] published Tue Oct 21, 2008. Additional Journal Content http://link.aip.org/link/?API/8/i/1&agg=rss <br/> Abstract not available. [Accounting and the Public Interest 8, i (2008)] published Tue Oct 21, 2008. Accounting Disclosures of Toxics Release Inventory for 2002 http://link.aip.org/link/?API/8/21/1&agg=rss Martin Freedman and A. J. Stagliano<br/> The Toxics Release Inventory (TRI), published annually by the U.S. Environmental Protection Agency, contains a rich collection of data about hazardous chemical emissions of American industrial facilities. Mandated by the Emergency Planning and Community Right-to-Know Act of 1986, the TRI is a novel ... [Accounting and the Public Interest 8, 21 (2008)] published Tue Oct 21, 2008. Strain, Differential Association, and Coercion: Insights from the Criminology Literature on Causes of Accountant's Misconduct http://link.aip.org/link/?API/8/1/1&agg=rss James J. Donegan and Michele W. Ganon<br/> This paper introduces to the accounting literature two prominent criminology theories, strain and differential association, as possible explanations for criminal behavior by accountants and applies a recent integration of the two, coercion theory, to three recent financial statement frauds. We argue ... [Accounting and the Public Interest 8, 1 (2008)] published Tue Oct 21, 2008. Editorial Policy and Style Information http://link.aip.org/link/?API/7/vi/1&agg=rss <br/> Abstract not available. [Accounting and the Public Interest 7, vi (2008)] published Thu Oct 9, 2008. Additional Journal Content http://link.aip.org/link/?API/7/i/1&agg=rss <br/> Abstract not available. [Accounting and the Public Interest 7, i (2008)] published Thu Oct 9, 2008. Animal Testing and Legitimization: Evidence of Social Investment and Corporate Disclosure http://link.aip.org/link/?API/7/93/1&agg=rss Arline Savage and Joseph H. Callaghan<br/> Little research has been done concerning the disclosure of animal testing in annual reports. We posit that companies receive pressure from two groups to disclose animal testing practices: social/political activists and financial intermediaries (fund managers). We describe a legitimization framework ... [Accounting and the Public Interest 7, 93 (2008)] published Thu Oct 9, 2008. Eco-Efficiency: Achieving Productivity Improvements through Environmental Cost Management http://link.aip.org/link/?API/7/66/1&agg=rss Royce D. Burnett, Don R. Hansen, and Olga Quintana<br/> The purpose of this study is to assess how identifying, tracking, and monitoring environmental costs can assist an agenda adopted to improve environmental performance. We do so by providing a theoretical discussion and contextual model of eco-efficiency that includes cost management as part of its a ... [Accounting and the Public Interest 7, 66 (2008)] published Thu Oct 9, 2008. Implications of a Stakeholder View on Corporate Reporting http://link.aip.org/link/?API/7/50/1&agg=rss George Joseph<br/> While the stakeholder view is increasingly being seen as an integral part of corporate governance, a corresponding view has not emerged in corporate reporting. This paper explores the possibility of a normative stakeholder view of corporate reporting by addressing the foundation of financial reports ... [Accounting and the Public Interest 7, 50 (2008)] published Thu Oct 9, 2008. Upward Mobility and the African American Accountant: An Analysis of Perceived Discrimination, Perceived Career Advancement Curtailment, and Intent to Remain http://link.aip.org/link/?API/7/26/1&agg=rss Leslie W. Weisenfeld and Ida B. Robinson-Backmon<br/> Accounting studies related to minority issues have focused mainly on gender and public accountants. As a result, the purpose of this study is to investigate perceptions of discrimination and career advancement among African American accountants, the second largest minority group in accounting today, ... [Accounting and the Public Interest 7, 26 (2008)] published Thu Oct 9, 2008. Board Oversight of Corporate Ethics Programs and Disclosure Transparency http://link.aip.org/link/?API/7/1/1&agg=rss Andrew J. Felo<br/> For a number of years, groups such as the Jenkins Committee and the SEC have taken steps to make corporate activities more transparent to investors. In addition, the Sarbanes-Oxley Act requires publicly traded firms to disclose whether they have adopted codes of ethics for their senior financial off ... [Accounting and the Public Interest 7, 1 (2008)] published Thu Oct 9, 2008. Editorial Policy and Style Information http://link.aip.org/link/?API/6/v/1&agg=rss <br/> Abstract not available. [Accounting and the Public Interest 6, v (2008)] published Thu Oct 9, 2008. Career Self-Interest and Concern for OthersThe Effects of Co-Worker Attitudes on Fraudulent Behavior http://link.aip.org/link/?API/6/95/1&agg=rss Frank Collins<br/> The numerous corporate scandals in recent years raise questions as to why experienced business leaders would make unethical, and often illegal, decisions. Research (Collins et al. 2004a, 2004b; Shaub et al. 2005) has demonstrated that measures of self-interest and concern for others influence the li ... [Accounting and the Public Interest 6, 95 (2008)] published Thu Oct 9, 2008. The Influence of Disclosure Regulation on Selective Disclosure: Impact on Difficult-to-Measure Reporting Activities and the Importance of Assurance Services http://link.aip.org/link/?API/6/70/1&agg=rss Diane J. Janvrin and James M. Kurtenbach<br/> The objective of recent disclosure regulation (e.g., Regulation Fair Disclosure [FD]) is to reduce selective disclosure, the practice of releasing financial information to selected users before publicly disclosing the information. Prior to FD, providers used narrow distribution reporting activities, ... [Accounting and the Public Interest 6, 70 (2008)] published Thu Oct 9, 2008. Accounting Science's Contribution to the Corporate Governance and Executive Accountability Problem http://link.aip.org/link/?API/6/51/1&agg=rss Brian P. Shapiro<br/> Effective corporate governance and related accountability mechanisms are presumed to mitigate conflicts of interest and provide reasonable assurance that each party observes certain behavioral norms. Among the academic disciplines, one might expect that accounting would be well equipped to examine a ... [Accounting and the Public Interest 6, 51 (2008)] published Thu Oct 9, 2008. REPLY TO COMMENTARYCunning Plans, Spinners, and Ideologues: Blackadder and Baldrick Try Accounting for Economic Reality http://link.aip.org/link/?API/6/45/1&agg=rss Thomas A. Lee<br/> Abstract not available. [Accounting and the Public Interest 6, 45 (2008)] published Thu Oct 9, 2008. COMMENTARYAccounting for Economic Reality: Whose Reality, Which Justice? http://link.aip.org/link/?API/6/37/1&agg=rss Paul F. Williams<br/> Abstract not available. [Accounting and the Public Interest 6, 37 (2008)] published Thu Oct 9, 2008.