The North Carolina legislature passed a law that prohibits transgender individuals from using certain public toilets. The legislation has been controversial. Some entertainers have stated they will not hold concerts in North Carolina until the law is repealed. Some corporations have been...

Various state legislatures have passed a law that prohibits transgender individuals from using certain public toilets. The legislation has been controversial. The Supreme Court has agreed to place this issue on its docket (Gloucester County School Board vs. G.G.). This article summarizes that...

The North Carolina legislature passed a law that prohibits transgender individuals from using certain public toilets. The legislation has been controversial. Some entertainers have stated they will not hold concerts in North Carolina until the law is repealed. Some corporations have been...

Rule 501 (Acts Discreditable) of the AICPA's Code of Professional Conduct prohibits certain activities. Ostensibly aimed at protecting the public, Rule 501 is sometimes used to protect the public accounting profession, either at the expense of the general public or at the expense of some...

The present paper is an empirical study, the goal of which is to determine the strength of various arguments that have been used to justify tax evasion and to determine whether results differ based on certain demographic variables. A survey instrument was constructed using a seven-point Likert...

Tax evasion has persistently carried severe penalties, although its intended deterrence effect is highly doubtful. We can safely say that it is based on the widely shared assumption among government officials that tax evasion is among the more serious crimes. In other words, the rationale of the...

There was a two-fold purpose in writing this paper. The main purpose was to discover how the populations of Moldova and Romania view tax evasion and whether opinions varied based on demographics. The second purpose, which may be more interesting from a sociological and political perspective, is...

The United States Agency for International Development (USAID) initiated a regional accounting certification program in the Russian language several years ago. It started in Central Asia and spread to Ukraine and a few other former Soviet republics several years later. Headquarters for the...