The literature on disclosure practices has posited a relationship between legal regime and the amount of voluntary disclosure. Specifically, companies in nations with a civil law tradition were expected to make more voluntary disclosure to compensate for the information that would otherwise be...

Academic accounting units at universities possess varying degrees of social esteem. The maintenance of relative position requires continuous efforts of reproduction. Using Bourdieu's theoretical analysis, this paper hypothesizes institutional positioning as a function of cultural, economic and...

This paper considers issues pertaining to accounting faculty performance evaluation as it is generally applied in the United States. How performance is evaluated is a question of interest to all stakeholders in the enterprise of accounting education, particularly in the light of recent changes...