The IASC recently introduced a variety of proposals beginning with E32, which together can be referred to as the Comparability Project. These proposals, which have resulted in the amendment of ten standards, have the effect of substantially narrowing the choice of available financial reporting...

One of the most challenging areas for employees and managers is dealing with shades of gray related to ethical behaviors. The ability to evaluate unethical behavior can differ from person to person and is vulnerable to the influences of unrelated attributions. In the current study, we...

The current movement towards a fair socio-economic society can be measured by cost of living and cost of housing. Over the last 5 years, Israel has witnessed a serious rise in both these indices. At the same time, Israel has endured a reduction in family income. These trends led to massive...

We investigate labor-market discrimination in CPA firms based on physical appearance, and we find that accountants in managerial positions prefer to hire attractive candidates. This beauty premium is larger in the four big CPA firms ("Big 4") and can be explained by the perception that...