This paper reviews several International Trade Commission antidumping cases involving Korean computer chips from a law and economics perspective. Part I reviews and analyzes the controversy. Part II points out some of the most serious problems with the current United States antidumping policy....

The ethics of tax evasion has been discussed sporadically in the theological and philosophical literature for at least 500 years. Martin Crowe wrote a doctoral thesis that reviewed much of that literature in 1944. The debate revolved around about 15 issues. Over the centuries, three main views...

In 1944, Martin Crowe, a Catholic priest, wrote a doctoral dissertation titled The Moral Obligation of Paying Just Taxes. His dissertation summarized and analyzed 500 years of theological and philosophical debate on this topic, much of which took place in Latin. Since Crowe's dissertation, not...

This study compares and contrasts the accounting education provided by Russian universities with that given at American universities. Two typical universities were chosen for comparison purposes, one Russian and one American. Their curricula were compared and evaluated. Accounting educators at...

Accounting education in Russia has undergone rapid changes since Russia started its transition from central planning to a market economy. Russian accountants have had to learn new terms and concepts such as transparency and full disclosure. Accountants at the large Russian enterprises and the...

This paper reports on the education segment of the USAID Accounting Reform Project in Bosnia and Herzegovina. The USAID program trained both professors and practitioners. The author was a consultant for the private consulting firm that won the USAID contract for Bosnia and Herzegovina

This study compares and contrasts the accounting education provided by Ukrainian universities with that given at American universities. Two typical universities were chosen for comparison purposes, one Ukrainian and one American. Their curricula were compared and evaluated. Ukrainian accounting...

Many graduate programs require students to take one or more comprehensive exams as a condition of completing the degree requirements. While the requirement may seem worthwhile on the surface, it results in inefficiencies, thus failing the utilitarian economic and ethical test. The author applies...

Accounting educators need a PhD because accreditors and universities say they need one. But when one looks beneath the surface, one finds that there is little economic justification for the requirement. In fact, requiring a PhD actually leads to diseconomies and may violate rights. The author...