This paper comments on an article by Sheldon Smith, who discussed the ethical issues facing doctorally qualified accounting faculty members who are employed by small, undergraduate teaching schools but who also wish to develop vitae that will allow for future mobility. The present article goes...

When the topic of AACSB accreditation comes up in conversation, one may not immediately think of any ethical issues that might be involved. However, there are some ethical issues involved in AACSB accreditation. These ethical issues have been totally ignored in both the accounting and ethics...

Rule 501 of the AICPA's Code of Professional Conduct as well as the codes of ethics of other state, national and international accounting organizations prohibits acts that are discreditable to the profession. There are several problems with this rule. For one, it is self-serving and does more to...

This article estimates a nonparametric model of earnings to examine the black/white wage gap. This article extends the Oaxaca decomposition and adjusted wage ratios to a nonlinear form, to allow the use of this nonparametric approach. It finds that the results obtained nonparametrically are very...

In Shaw v. Reno, the United States Supreme Court imported the qualified colorblindness principle from its affirmative action cases, allowing white North Carolinians to challenge majority-black districts created under pressure from the U.S. Department of Justice. This chapter in the forthcoming...

In the Myth of Ownership: Taxes and Justice (Oxford 2002), Liam Murphy and Thomas Nagel discuss the relationship between tax policy and contemporary political philosophy. Murphy and Nagel essentially argue for the priority of political philosophy over tax policy. For them, there is little room...

Wage secrecy is common in many cultures, especially in highly competitive markets. This paper examines why people in a society honor the wage taboo and explains the role of the secrecy norm in a growing-inequality economy. Assuming that people do take their relative position on the pay ladder...

Drawing upon individual and social choice theory, the economic approach to identity associated with Akerlof and Kranton is critically assessed in terms of its own definitional and technical conundrums. This leads on to an external critique in terms of the limited extent to which identity can be...

We demonstrate that citizens perceive a duty to support policies that benefit their nation, even when they themselves judge that the consequences of the policies will be worse on the whole, taking outsiders into account. Hypothetical choices follow this perceived duty and do not violate it for...

The Talmud Division is a very old method of sharing developed by the rabbis in the Talmud and brought to the fore in the modern area some authors, among them are Aumann and Maschler. One compares the Talmud Division to other methods, mainly here the most popular, Aristotle's Proportional...