This chapter discusses the hypotheses development that was used in the study. There were five sets of research hypotheses, referring to: tax compliance; attitude toward accepting cheating on taxes; how the perception of corruption might be related to certain demographic variables, such as gender,...

This chapter introduces the reader to the structure and content of the book, which reports the results of a large study of attitudes of the Romanian people toward corruption and a variety of ethically questionable financial activities. Demographic variables such as gender, age, education level...

This paper takes the position that trade deficits are irrelevant from a policy perspective and that any attempt to reduce them is counterproductive and violative of individual rights. Hardly a day goes by that the media do not mention some international trade problem such as the trade deficit....

Using data that was gathered as part of a much larger study on human beliefs and values, the present study examines the opinions on the ethics of tax evasion that were gathered from a wide demographic of respondents in 37 countries. The sample size was 50,618. Comparisons are made between the...

This Policy Analysis discusses some of the restrictive trade policies the United States imposes on the People's Republic of China. Special attention is given to recent Customs Service policy and antidumping actions that have been initiated against the PRC. The author concludes that these...

Despite its weaknesses, peer review is our best gatekeeper of rigorous science. With the advent of on-line and open-access publishing, a vigorous debate has ensued over the timeliness of peer review. Many of us remember, and some still face, long peer review and publishing timeframes. Ware and...

This study examines the question of whether people in the United States have become more racist over time. It is a longitudinal study that uses data gathered from 7 waves of World Values Surveys conducted from 1982 to 2017. Rather than examine economic data or legal issues, this study focuses on...

"This article examines economic sanctions from an ethical perspective. Utilitarian ethics and rights theory are applied to economic sanctions in general. Special attention is paid to the economic sanctions imposed against Iraq and Cuba. The conclusion is that economic sanctions are very...

This article examines the view that sanctions should be imposed on Russia because of its involvement with Crimea. Applying sanctions fails the utilitarian ethics test because sanctions result in more losers than winners. The result would be a negative-sum game. Sanctions fail the rights test...

This paper examines factors that affect the accounting system in Russia as it moves towards the adoption and implementation of International Financial Reporting Standards (IFRS). Current rules are examined and selected and Russian Accounting Standards (RAS) are compared to IFRS, followed by a...