This paper critically assesses the potential of the liberal arts to contribute to accounting education in the USA. I argue that the contribution that these disciplines can make through current institutional structures is quite limited and highly conflicted. A proposal is made to extract the...

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...