Outsourcing has been criticized as a practice that destroys jobs and praised as a way to cut costs and remain competitive. The accounting profession has utilized outsourcing to avail itself of expertise that is not available within the firm and to cut the cost of offering a variety of accounting...

This study focuses on the economic, ethical and cultural effects of international outsourcing, particularly in India. Outsourcing has been castigated in the press for being a domestic job killer in the US. But such a conclusion is one-sided because it only looks at the job-loss side of the coin....

Outsourcing is an efficient way to reduce a company's costs and is often necessary to remain competitive. However, the practice has had its critics. This paper summarizes the outsourcing debate that has been going on in the United States and identifies and discusses some ethical issues that...

The Sarbanes-Oxley Act has had a significant impact on the accounting profession since its enactment in 2002. Compliance costs have increased and the nature of the internal audit function has changed somewhat to accommodate the requirements of the Act. This article examines the effect the...

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 Some entertainers have stated they will not hold concerts in North Carolina until the law is repealed.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...

This article examines the view that sanctions should be imposed on Russia because of its involvement with Crimea. Applying sanctions fails the utilitarian ethics test because sanctions result in more losers than winners. The result would be a negative-sum game. Sanctions fail the rights test...

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 vast majority of the books and articles that have been written over the past few centuries about trade policy in general and protectionism in particular have been written from a utilitarian perspective. Indeed, it would only be a slight overstatement to say that the only works written about...