From 1999 to 2004, the European Union had in place a moratorium on new genetically modified (GM) products. This moratorium created a tense trade dispute between the United States and the EU. While the moratorium has now been lifted, differences remain between the EU's and US's approach to GM...

Businesses fail not only because of financial problems but also due to factors such as earnings-management and personal values. The problem with managing earnings is it becomes an ethical practice, regardless of who is or may be affected by the practice or the information that flows from it....

It is the position of this paper that recent financial crises have been amplified, if not created, by the sin of professional financial untrustworthiness. Trust is the bedrock of financial behaviour and without trust, financial markets fail as efficient resource allocators. Sin is identified as...

This paper presents a critical analysis of public interest arguments employed by the USA public accounting profession. We build on prior research that deals with the public accounting profession's public interest commitments, specifically Willmott (1990), Parker (1994), Robson et al. (1994),...

This research study examines perceptions regarding the trustworthiness and integrity of the accounting profession. Perceptions were obtained from accounting practitioners, accounting educators, and future practitioners (students). Survey results indicate that, compared to accounting...