Accounting and the Public Interest http://scitation.aip.org/ Accounting and the Public Interest The Continuing Problem of Special Districts in American Government http://link.aip.org/link/?API/11/52/1&agg=rss Larita Killian<br/> ABSTRACT: Due to fiscal constraints and demands for increased accountability, scholars and public officials are reviewing the structure and reporting practices of local governments. These efforts are often incomplete, however, because they bypass special districts, which now comprise over 40 percent ... [Accounting and the Public Interest 11, 52 (2011)] published Mon Aug 1, 2011. Editorial Policy and Style Information http://link.aip.org/link/?API/11/vi/1&agg=rss <br/> Abstract not available. [Accounting and the Public Interest 11, vi (2011)] published Mon Aug 1, 2011. The Social Construction of Research Advice: The American Accounting Association Plays Miss Lonelyhearts http://link.aip.org/link/?API/11/32/1&agg=rss Timothy J. Fogarty<br/> ABSTRACT: The control of important outcomes in academic accounting by the faculties of a small set of elite institutions has been well documented through a series of outcomes. Less is known about the processes by which this is sustained over time. This paper considers the advice provided to young sc ... [Accounting and the Public Interest 11, 32 (2011)] published Mon Aug 1, 2011. Eco-Effective Management: An Empirical Link between Firm Value and Corporate Sustainability http://link.aip.org/link/?API/11/1/1&agg=rss Royce D. Burnett, Christopher J. Skousen, and Charlotte J. Wright<br/> ABSTRACT: Achieving corporate sustainability requires the implementation of management practices that create long-term shareholder value by embracing opportunities and managing risks deriving from economic, environmental, and social developments. Corporations that are sustainable create value that, ... [Accounting and the Public Interest 11, 1 (2011)] published Mon Aug 1, 2011. Additional Journal Content http://link.aip.org/link/?API/11/i/1&agg=rss <br/> Abstract not available. [Accounting and the Public Interest 11, i (2011)] published Mon Aug 1, 2011. Leadership in Accounting: The New Face of an Old Profession http://link.aip.org/link/?API/11/16/1&agg=rss Timothy J. Fogarty and Saad A. Al-Kazemi<br/> ABSTRACT: Recent interest in the accounting profession should translate into an inspection of its leadership. Why certain people are leaders and other people are not is a question that bears upon the chances that the profession can regain its stature in the eyes of the public. Even without crisis, a ... [Accounting and the Public Interest 11, 16 (2011)] published Mon Aug 1, 2011. Additional Journal Content http://link.aip.org/link/?API/10/i/1&agg=rss <br/> Abstract not available. [Accounting and the Public Interest 10, i (2010)] published Thu Nov 4, 2010. Navigating the Complex Maze of Ethics CPE http://link.aip.org/link/?API/10/88/1&agg=rss Howard O. Rockness and Joanne W. Rockness<br/> ABSTRACT: This paper evaluates the current state of ethics CPE requirements for the CPA profession in the context of the ethics literature in philosophy, business, and accounting and documents the development of state-level ethics requirements for CPAs. It presents a detailed analysis of ethics CPE ... [Accounting and the Public Interest 10, 88 (2010)] published Thu Nov 4, 2010. When the Gold is Gone: Reporting of Asset Retirement Obligations for the Ultimate Cleanup of Closed Mining Operations http://link.aip.org/link/?API/10/57/1&agg=rss Paula A. Wilson and Fern Zabriskie<br/> ABSTRACT: Hardrock mining companies contribute positively to the U.S. economy. However, they also cause serious degradation to the surrounding environment. According to the Environmental Protection Agency, hardrock mining companies are among the greatest polluters in the United States. Mining compan ... [Accounting and the Public Interest 10, 57 (2010)] published Thu Nov 4, 2010. Investors' Expectations of the Improvement in the Credibility of Audit Opinions following PCAOB Inspection Reports with Identified Deficiencies http://link.aip.org/link/?API/10/36/1&agg=rss Jesse C. Robertson and Richard W. Houston<br/> ABSTRACT: Following high-profile accounting scandals (e.g., Enron), Congress passed the Sarbanes-Oxley Act, which established the Public Company Accounting Oversight Board (PCAOB). The PCAOB conducts regular inspections of audit firms and issues inspection reports that describe audit deficiencies id ... [Accounting and the Public Interest 10, 36 (2010)] published Thu Nov 4, 2010. Accounting and the Public Interest Editor's Report http://link.aip.org/link/?API/10/138/1&agg=rss Paul F. Williams<br/> Abstract not available. [Accounting and the Public Interest 10, 138 (2010)] published Thu Nov 4, 2010. Ethics and the Tax Profession: Restoring the Public Interest Focus http://link.aip.org/link/?API/10/13/1&agg=rss Martin Stuebs and Brett Wilkinson<br/> ABSTRACT: Tax practice is an integral component of the public accounting profession. Although accountancy as a profession embraces a strong public interest notion, there is an inevitable tension in tax practice between serving the client and maintaining the integrity of the tax system. Resolving thi ... [Accounting and the Public Interest 10, 13 (2010)] published Thu Nov 4, 2010. Prison Privatization: The (Ir)Relevance of Accounting http://link.aip.org/link/?API/10/122/1&agg=rss Jane Andrew<br/> ABSTRACT: In 2008, the New South Wales (NSW) Government announced its intention to privatize two of the State's prisons. This was a significant change in policy, a move that was justified publicly on the grounds that it would produce significant cost savings. This paper explores the way costs have b ... [Accounting and the Public Interest 10, 122 (2010)] published Thu Nov 4, 2010. Emissions Allowances: Accounting and Public Policy Issues http://link.aip.org/link/?API/10/105/1&agg=rss Cecily Raiborn and Marc Massoud<br/> ABSTRACT: This paper briefly describes cap and trade programs. Emission allowances in such programs can be used, sold, or retired by recipient companies. Such allowances provide value for the recipient organization and necessitate the determination of proper accounting for their receipt. The account ... [Accounting and the Public Interest 10, 105 (2010)] published Thu Nov 4, 2010. To Be Human Is To Account? http://link.aip.org/link/?API/10/1/1&agg=rss Ann-Christine Frandsen and Elton G. McGoun<br/> ABSTRACT: Humans have a proclivity for creating good-evil dualities. If accounting is fundamentally naming and counting and if these good-evil dualities are examples of naming (the two parts of the duality) and counting (one part counts more on a goodness scale than the other part), then this procli ... [Accounting and the Public Interest 10, 1 (2010)] published Thu Nov 4, 2010. 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.