The purpose of this paper is to briefly explore the history of the Foreign Corrupt Practices Act of 1977 ('FCPA'), review the literature surrounding its shortcomings and efficiencies and generate a cumulative assessment on the FCPA's efficacy in meeting its intended objectives. First, the FCPA...

This paper presents a comparative analysis about the temporal evolution of normative and positive approaches as paradigms in Brazil and the US accounting research. The study is based on results of a descriptive documental research in the papers published in the Revista de Contabilidade &...

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...