This paper seeks to draw the current picture of accounting transparency, the obstacles to achieving it, and the way forward for developing countries in general, and Bangladesh in particular. Interviews of preparers, users and standard setters in Bangladesh comprise the main source of data for...

This study deals with live and silent auctions of domain names. It develops a domain name appraisal model for decisions related to marketability, brand, traffic, industry e-commerce value trademark assessment. It focuses on ICANN NAF WIPO IRS type of resolution dispute cost benefit analysis and...

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...

Accounting plays a role in the death penalty debate. Accounting studies have compared the cost of capital punishment with the cost of life imprisonment. The studies have all shown that it is cheaper to lock convicted murderers up than it is to employ capital punishment. A survey was conducted...

In this paper, we study the major money-related doctrines of US husband-and-wife televangelist faith teachers Kenneth and Gloria Copeland. We find the unique Copeland interpretation of 'Treasures in Heaven' (Matthew 6:20) to be a complete inversion of the mainstream theological interpretation....

This article reminds the reader that companies must produce their output efficiently or else they will become high-cost producers and get competed out of existence. This article quotes published research to show that adoption of models other than historical cost (including fair value accounting)...

This paper addresses the current accounting structure in the US healthcare system. It argues that a clear definition of equity (vertical vs. horizontal) must be understood and how this understanding can be used to help achieve a proper allocation of scarce resources within that system. Then...

This study explores the use of impression management techniques promoting tax policy consistent with starve the beast (STB) policies. We employ thematic content analysis to examine how the 'independent' Federal Reserve Board (FRB) under Alan Greenspan used impression management tactics mimicking...