Since the US voters elected Barack Obama in 2008 – the first African American President of the United States of America – we witness continual attacks on this first black president. The attacks by the Tea Party have been widely broadcast by those parts of the US media most sympathetic to...

In recent decades nations around the world have experienced financial crisis. In some cases political leaders have contributed to the suddenness and magnitude of the crisis by initially providing overly optimistic assertions concerning the potential benefits of their financial liberalisation...

A recent US Supreme Court decision, Citizens United v. Federal Elections Committee affirmed the treatment of corporations as persons under the law. This interpretation of the Constitution provides corporations with the same freedoms that protect individual citizens. Of most importance is the...

The purpose of this study is to examine the current developments in the distribution of men and women in accounting academia, including university faculty positions and in leadership roles in the American Accounting Association (AAA). The study also reviews women's participation in the...

This paper examines the evolution of the US public accounting industry from providers of audit services to ultimate regulation by a quasi-government agency. During the past 30 years, consolidation within the industry led to the counterintuitive result of increased competition for audit services....

This article first presents a review and assessment of the American Accounting Association's (AAA) governance and internal control. Second, it reports the results of a survey of members of the AAA that was conducted just prior to its annual meeting in August 2011 to solicit their opinions...