Management And Accounting Web

Accounting and the Public Interest A-Z

Volume 1, 2001- Volume 22, 2022

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

AAA Electronic Archive | Journal Bibliographies | Social Accounting Main Page

Abbott, L. J., S. Parker, G. F. Peters and D. V. Rama. 2003. Audit, nonaudit, and information technology fees: Some empirical evidence. Accounting and the Public Interest (3): 1-20.

Accounting and the Public Interest. 2015. Editor's report. Accounting and the Public Interest (15): ix-xii.

Akaaboune, O., R. Quarles and R. D. Burnett. 2021. Assessing the relevance of county-level eco-efficiency to single-family housing prices. Accounting and the Public Interest (21): 137-155.

Andrew, J. 2010. Prison privatization: The (Ir)relevance of accounting. Accounting and the Public Interest (10): 122-137.

Asthana, S. 2001. The impact of regulatory and audit environment on managers' discretionary accounting choices: The case of SFAS No. 106. Accounting and the Public Interest (1): 73-96.

Barlev, B., D. B. Citron and J. R. Haddad. 2017. Who is afraid of transparency? Accounting and the Public Interest (17): 60-83.

Barnes, B. G., S. Buchheit and L. M. Parsons. 2017. Threshold-based Medicare incentives and aggressive patient reporting in U.S. hospitals. Accounting and the Public Interest (17): 84-106.

Baskerville-Morley, R. F. 2004. Dangerous, dominant, dependent, or definitive: Stakeholder identification when the profession faces major transgressions. Accounting and the Public Interest (4): 24-42.

Beams, J. D., H. Huang and Y. Yan. 2013. Top management resignation and firms' subsequent bankruptcy. Accounting and the Public Interest (13): 39-54.

Beelitz, A., C. H. Cho, G. Michelon and D. M. Patten. 2021. Measuring CSR disclosure when assessing stock market effects. Accounting and the Public Interest (21): 1-22.

Berglund, N. R., D. R. Herrmann and B. P. Lawson. 2018. Managerial ability and the accuracy of the going concern opinion. Accounting and the Public Interest (18): 29-52.

Bewley, K. and T. Schneider. 2013. Triple bottom line accounting and energy-efficiency retrofits in the social-housing sector: A Case Study. Accounting and the Public Interest (13): 105-131.

Birkey, R. N., R. P. Guidry and D. M. Patten. 2017. Does CSR reporting really impact FERCs? Accounting and the Public Interest (17): 144-162. (The authors document a positive Future Earnings Response Coefficient related to CSR reports).

Blanc, R., D. M. Patten and M. C. Branco. 2016. Market reactions to transparency international reports on corporate anti-corruption. Accounting and the Public Interest (16): 84-99.

Briloff, A. J. 2002. Beyond the Brilovian critique: A Brilovian rejoinder. Accounting and the Public Interest (2): 94-96.

Brink, A. G., C. K. Eller and K. Y. Green. 2018. The effects of corporate social responsibility and wrongdoer rank on whistleblowing. Accounting and the Public Interest (18): 104-128.

Brink, A. G., D. J. Lowe and L. M. Victoravich. 2017. The public company whistleblowing environment: Perceptions of a wrongful act and monetary attitude. Accounting and the Public Interest (17): 1-30.

Brown, J. O., J. Hays and M. T. Stuebs Jr. 2016. Modeling accountant whistleblowing: Applying the theory of planned behavior and the fraud triangle. Accounting and the Public Interest (16): 28-56.

Burnett, R. D., C. J. Skousen and C. J. Wright. 2011. Eco-effective management: An empirical link between firm value and corporate sustainability. Accounting and the Public Interest (11): 1-15.

Burnett, R. D., D. R. Hansen and O. Quintana. 2007. Eco-efficiency: Achieving productivity improvements through environmental cost management. Accounting and the Public Interest (7): 66-92.

Burton, H. A. and P. N. Tanyi. 2019. Financial statement aggressiveness related to tax accounts and tax-related accounting misstatements. Accounting and the Public Interest (19): 83-112.

Camp, J. M., C. A. Hartley and P. T. Kelly. 2018. The expansion of casino gambling in the United States - State revenues and public interest implications. Accounting and the Public Interest (18): 81-103.

Carcello, J. V. 2014. Commentary - A call to action: The Securities and Exchange Commission and the auditing profession's public interest responsibilities. Accounting and the Public Interest (14): 72-78.

Cataldo, J. M. and J. M. McInnes. 2011. The accounting identity and the identity of accountants: Accounting's competing paradigms through the prism of professional practice. Accounting and the Public Interest (11): 116-129.

Chen, C., K. T. Jones and D. D. Mcintyre. 2005. A reexamination of the factors important to selection of accounting as a major. Accounting and the Public Interest (5): 14-31.

Chen, J. C., J. C. Chen and D. M. Patten. 2014. Manipulative environmental disclosure: Further analysis of corporate projections of environmental capital spending. Accounting and the Public Interest (14): 87-109.

Cho, C. H., G. Michelon and D. M. Patten. 2012. Impression management in sustainability reports: An empirical investigation of the use of graphs. Accounting and the Public Interest (12): 16-37.

Colbert, G. J. and D. F. Murray. 2013. Have CPAs captured State Accountancy Boards? Accounting and the Public Interest (13): 85-104.

Golden, J., L. Sun and J. H. Zhang. 2018. Corporate social responsibility and goodwill impairment. Accounting and the Public Interest (18): 1-28.

Collins, F. 2006. Career self-interest and concern for others - The effects of co-worker attitudes on fraudulent behavior. Accounting and the Public Interest (6): 95-115.

Craig, R., L. Garrott and J. Amernic. 2001. A "Close Reading" protocol to identify perception-fashioning rhetoric in web site financial reporting: The case of Microsoft®. Accounting and the Public Interest (1): 1-16.

Cussatt, M., M. K. Harris and F. Xiao. 2021. The variety of diversity considerations in the director-nomination process: Evidence from the Dow 30. Accounting and the Public Interest (21): 64-104.

Denison, C. A., S. P. Ravenscroft and P. F. Williams. 2014. Accounting and public policy: The importance of credible research. Accounting and the Public Interest (14): 113-127.

DeZoort, F. T. and M. H. Taylor. 2015. Commentary - A public interest view of auditor independence: Moving toward auditor reliability when considering and promoting audit quality. Accounting and the Public Interest (15): 53-63.

Donegan, J. J. and M. W. Ganon. 2008. Strain, differential association, and coercion: Insights from the criminology literature on causes of accountant's misconduct. Accounting and the Public Interest (8): 1-20.

Draeger, M., D. Herrmann and B. P. Lawson. 2016. Changes in audit quality under auditing standard No. 5. Accounting and the Public Interest (16): 57-83.

Dunn, P. 2006. The role of culture and accounting education in resolving ethical business dilemmas by Chinese and Canadians. Accounting and the Public Interest (6): 116-134.

Felo, A. J. 2007. Board oversight of corporate ethics programs and disclosure transparency. Accounting and the Public Interest (7): 1-25.

Fogarty, T. J. 2011. The social construction of research advice: The American Accounting Association plays Miss Lonelyhearts. Accounting and the Public Interest (11): 32-51.

Fogarty, T. J. and S. A. Al-Kazemi. 2011. Leadership in accounting: The new face of an old profession. Accounting and the Public Interest (11): 16-31.

Frandsen, A. and E. G. McGoun. 2010. To be human is to account? Accounting and the Public Interest (10): 1-12.

Freedman, M. and A. J. Stagliano. 2008. Accounting disclosures of toxics release inventory for 2002. Accounting and the Public Interest (8): 21-38.

Fuerman, R. D. 2006. Comparing the auditor quality of Arthur Andersen to that of the big 4. Accounting and the Public Interest (6): 135-161.

Gao, L. 2020. Technology advancements for whistleblowing reporting platforms and employees' decisions to blow the whistle. Accounting and the Public Interest (20): 172-192.

Goldman, N. C., S. J. Lusch and G. Sadka. 2022. The inherent conflict between progressive tax rates and income inequality: Lessons from Covid-19 restrictions. Accounting and the Public Interest (22): 1-32.

Hageman, A. M. and d. B. Schmitt. 2014. Institutional and political antecedents of interjurisdictional tax harmonization: Lessons from three states. Accounting and the Public Interest (14): 1-33.

Hageman, A. M., V. Arnold and S. G. Sutton. 2009. Starving the beast: Using tax policy and governmental budgeting to drive social policy. Accounting and the Public Interest (9): 10-38.

Henri, J., M. Journeault and M. Rodrigue. 2021. The domino effect of perceived stakeholder pressures on eco-controls. Accounting and the Public Interest (21): 105-136.

Hickman, L. E., J. M. Cote, D. Sanders and T. J. Weber. 2020. The influence of client corporate social responsibility performance information on auditor judgments. Accounting and the Public Interest (20): 1-27.

Hoffjan, A. 2004. The image of the accountant in a German context. Accounting and the Public Interest (4): 62-89.

Janvrin, D. J. and J. M. Kurtenbach. 2006. The influence of disclosure regulation on selective disclosure: Impact on difficut-to-measure reporting activities and the importance of assurance services. Accounting and the Public Interest (6): 70-94.

Jenkins, D. S. and U. K. Velury. 2012. Auditor tenure and the pricing of discretionary accruals in the post-SOX era. Accounting and the Public Interest (12): 1-15.

Jervis, K. J., G. M. Goldberg and A. C. Cutting. 2012. Rights, needs, and equality of opportunity of health care: A financial analysis of morality. Accounting and the Public Interest (12): 62-86.

Joseph, G. 2007. Implications of a stakeholder view on corporate reporting. Accounting and the Public Interest (7): 50-65.

Khan, M. M. 2013. Developing a conceptual framework to appraise the corporate social responsibility performance of Islamic banking and finance institutions. Accounting and the Public Interest (13): 191-207.

Killian, L. 2011. The continuing problem of special districts in American government. Accounting and the Public Interest (11): 52-67.

Killian, L. J. 2014. Accounting as personal apology. Accounting and the Public Interest (14): 34-47.

Krom, C. L. 2016. Disciplinary actions by state boards of accountancy 2008-2014: Causes and outcomes. Accounting and the Public Interest (16): 1-27.

Larkin, M. B., R. A. Bernardi and S. M. Bosco. 2013. Does female representation on boards of directors associate with increased transparency and ethical behavior? Accounting and the Public Interest (13): 132-150.

Lee, T. A. 2006. Reply to commentary: The FASB and accounting for economic reality. Cunning plans, spinners, and ideologues: Blackadder and Baldrick try accounting for economic reality. Accounting and the Public Interest (6): 45-50.

Lee, T. A. 2006. The FASB and accounting for economic reality. Accounting and the Public Interest (6): 1-21.

Lehman, G. 2004. Accounting, accountability, and religion: Charles Taylor's Catholic modernity and the malaise of disenchanted world. Accounting and the Public Interest (4): 43-61.

Liddy, J. P. 2014. Commentary - Audit quality and the public interest. Accounting and the Public Interest (14): 110-112.

Lin, Y., H. Huang, M. E. Riley and C. Lee. 2020. Corporate social responsibility and financial reporting quality: Evidence from restatements. Accounting and the Public Interest (20): 61-75. 

Ling, Q. and M. M. Mowen. 2013. Competitive strategy and voluntary environmental disclosure: Evidence from the chemical industry. Accounting and the Public Interest (13): 55-84.

Lowensohn, S. H. and F. Collins. 2001. The role of perceptions of independent audit partners in the government audit market. Accounting and the Public Interest (1): 17-41.

Macintosh, N. B. 2006. Accounting - Truth, lies, or "Bullshit"? A philosophical investigation. Accounting and the Public Interest (6): 22-36.

Maiga, A. 2019. Public accountants, senior accounting students, and non-accounting senior business majors: Comparing their perception of corporate ethics and social responsibility. Accounting and the Public Interest (19): 31-56.

Mason, T. W. and R. M. Morton. 2020. The economic effects of earnings management pre- and post- SOX. Accounting and the Public Interest (20): 76-103.

Mayper, A. G., R. J. Pavur, B. D. Merino and W. Hoops. 2005. The impact of accounting education on ethical values: An institutional perspective. Accounting and the Public Interest (5): 32-55.

Mistry, J. J. 2012. The role of egovernance in mitigating corruption. Accounting and the Public Interest (12): 137-159.

Moehrle, S. R., J. A. Reynolds-Moehrle and J. S. Wallace. 2001. Pooling and rescinded or forgone stock repurchases. Accounting and the Public Interest (1): 115-133.

Moore, L. 2017. Revisiting the firm, reporting entity, and going concern concepts in light of financial crisis. Accounting and the Public Interest (17): 130-143.

Morris, D. 2015. A case for company-specific public disclosure of corporate tax returns. Accounting and the Public Interest (15): 1-21.

Mosbus, J. L. 2011. Developing collective intentionality and writing the rules of the game for environmental reporting: A content analysis of SOP 96-1 comment letters. Accounting and the Public Interest (11): 68-95.

Nickell, E. B. and R. W. Roberts. 2014. Commentary - The public interest imperative in corporate sustainability reporting research. Accounting and the Public Interest (14): 79-86.

Olczak, W. and D. M. Patten. 2021. Industry norm, legitimacy threats, and managerial decision-making: An experimental investigation of environmental capital expenditure projections. Accounting and the Public Interest (21): 23-38.

Patelli, L. and L. M. Victoravich. 2019. Investor reactions to management attributions: Revisions versus late fillings following preliminary earnings announcements. Accounting and the Public Interest (19): 1-30.

Peytcheva, M. and D. E. Warren. 2013. How auditors perceive sanction severity and the detection of violations: Insights into professional vulnerabilities. Accounting and the Public Interest (13): 1-13.

Phillips, J. F. and R. A. Page. 2011. Accounting analysis restores decision making rationality: The case of the Connecticut Department of Aging. Accounting and the Public Interest (11): 96-115.

Radcliffe, V. S. 2012. The election of auditors in government: A study of politics and the professional. Accounting and the Public Interest (12): 38-61.

Raiborn, C. and M. Massoud. 2010. Emissions allowances: Accounting and public policy issues. Accounting and the Public Interest (10): 105-121.

Rixom, B. A., J. M. Rixom, S. Pippin and J. Wong. 2021. Contrasting public perceptions of government versus certified public accounting firm oversight of relief packages. Accounting and the Public Interest (21): 39-63.

Roberts, D. H. 2018. An analysis of contributions, institutions, and content of Accounting and the Public Interest 2001-2015. Accounting and the Public Interest (18): 129-151.

Roberts, R. W. 2011. Annual editor report: Leadership in accounting: The new face of an old profession. Accounting and the Public Interest (11): 130-137.

Roberts, R. W. 2012. Accounting and the Public Interest Editor's report. Accounting and the Public Interest (12): xi-xvi.

Roberts, R. W. 2013. Accounting and the Public Interest editor's report. Accounting and the Public Interest (13): xi-xv.

Roberts, R. W., J. K. Kurtenbach and L. Seaton III. 2001. State conformity with provisions of the 1997 Uniformity Accountancy Act: Theory and evidence. Accounting and the Public Interest (1): 97-114.

Robertson, J. C. and R. W. Houston. 2010. Investors expectations of the improvement in the credibility of audit opinions following PCAOB inspection reports with identified deficiencies. Accounting and the Public Interest (10): 36-56.

Robertson, J. C., C. M. Stefaniak and R. W. Houston. 2014. Do PCAOB inspection reports influence corporate executives' perceptions of audit quality and the likelihood of switching auditors? Accounting and the Public Interest (14): 48-71.

Robinson-Backmon, I. B. and L. W. Weisenfeld. 2002. An historical overview and comparison of women and African-Americans in the accounting profession: 1960s-1990s. Accounting and the Public Interest (2): 41-67.

Rockness, H. O. and J. W. Rockness. 2010. Navigaing the complex maze of ethics CPE. Accounting and the Public Interest (10): 88-104.

Roslender, R. and R. Fincham. 2004. Intellectual capital: Who counts, controls? Accounting and the Public Interest (4): 1-23.

Roush, P. 2016. Accounting and the Public Interest Editor's report. Accounting and the Public Interest (16): iii-v.

Roush, P. B. 2014. Annual editor report. Accounting and the Public Interest (14): viii-xi.

Roush, P. B. 2014. Editorial: My reflections on the 2014 edition. Accounting and the Public Interest (14): 128-131.

Roush, P. B., L. S. Mahoney and L. Thorne. 2012. The effects of public pressure on CSR behavior in a capital market experiencing excessive moral debt. Accounting and the Public Interest (12): 87-105.

Savage, A. and J. H. Callaghan. 2007. Animal testing and legitimization: Evidence of social investment and corporate disclosure. Accounting and the Public Interest (7): 93-123.

Schnader, A. L., J. C. Bedard and N. Cannon. 2015. The principal-agent dilemma: Reframing the auditor's role using stakeholder theory. Accounting and the Public Interest (15): 22-26.

Scott, W. D. 2015. Investigating the need for transparent disclosures of political campaign contributions and lobbying expenditures by U.S. private prison corporations. Accounting and the Public Interest (15): 27-52.

Shapiro, B. P. 2006. Accounting science's contribution to the corporate governance and executive accountability problem. Accounting and the Public Interest (6): 51-69.

Shapiro, B. P. and M. Naughton. 2013. Toward an integrated vision of undergraduate liberal and accounting education in the public interest: The holistic development of persons and institutions. Accounting and the Public Interest (13): 14-38.

Sikka, P. N. and H. C. Willmott. 2002. Beyond reductionism in critical accounting research. Accounting and the Public Interest (2): 88-93.

Son, M., H. Song and Y. Park. 2017. PCAOB inspection reports and shareholder ratification of the auditor. Accounting and the Public Interest (17): 107-129.

Spencer, M. K. and V. Chambers. 2012. National heuristic shift toward saving any form of tax rebate. Accounting and the Public Interest (12): 106-136.

Stein, M. J., S. E. Salterio and T. Shearer. 2017. "Transparency" in accounting and corporate governance: Making sense of multiple meanings. Accounting and the Public Interest (17): 31-59.

Stejskal, K., N. Sayed and C. Lento. 2020. Mapping stakeholder expectations of a publicly funded post-secondary institution: A balanced scorecard perspective. Accounting and the Public Interest (20): 104-137.

Stone, B. A. 2001. A special-purpose taxonomy of corporate social performance concepts. Accounting and the Public Interest (1): 42-72.

Stuebs, M. and B. Wilkinson. 2010. Ethics and the tax profession: Restoring the public interest focus. Accounting and the Public Interest (10): 13-35.

Stuebs, M. T. Jr. and H. Whiteaker-Poe. 2018. Making tax havens work: The necessity of tax professionalism. Accounting and the Public Interest (18): 53-80.

Thornburg, S. W. 2013. Accounting PAC contributions and committee speech during the 107th U.S. Congress. Accounting and the Public Interest (13): 172-190.

Thornton, J. M. 2003. User primacy, positive accounting theory, and nonaudit services: Evidence from the SEC's independence hearings. Accounting and the Public Interest (3): 36-57.

Tinker, T. 2002. Beyond the Brilovian critique: Traditional vs. organic intellectuals in critical accounting research. Accounting and the Public Interest (2): 68-87.

Tinker, T. and C. Carter. 2002. Abraham Briloff's lonely hearts club tribute band. Accounting and the Public Interest (2): 97-117.

Trussel, J. M. and P. A. Patrick. 2013. The symptoms and consequences of fiscal distress in municipalities: An investigation of reductions in public services. Accounting and the Public Interest (13): 151-171.

Van Peursem, K. A. 2005. Public dialogue toward social policy: A methodology for accounting research. Accounting and the Public Interest (5): 56-87.

Vermeer, B. Y. and A. K. Styles. 2019. Online availability and accessibility of local government financial statements: Is the public interest being served? Accounting and the Public Interest (19): 57-82.

Warsame, H., D. Neu and C. V. Simmons. 2002. Responding to "Discrediting" events: Annual report disclosure responses to environmental fines. Accounting and the Public Interest (2): 22-40.

Watkins, A. L. and V. C. Brenner. 2003. Regulating external reporting in the municipal bond market: The relevance of nonfinancial information in evaluating hospital financial performance. Accounting and the Public Interest (3): 21-35.

Weisenfeld, L. W. and I. B. Robinson-Backmon. 2007. Upward mobility and the African American accountant: An analysis of perceived discrimination, perceived career advancement curtailment, and intent to remain. Accounting and the Public Interest (7): 26-49.

Wilkinson, B., V. Arnold and S. G. Sutton. 2003. Understanding the socialization strategies of the major accounting firms. Accounting and the Public Interest (3): 58-79.

Williams, P. F. 2002. Accounting and the moral order: Justice, accounting, and legitimate moral authority. Accounting and the Public Interest (2): 1-21.

Williams, P. F. 2002. Beyond the Brilovian critique: Traditional vs. organic intellectuals in critical accounting research. Accounting and the Public Interest (2): 118-123.

Williams, P. F. 2006. Accounting for economic reality: Whose reality, which justice? Accounting and the Public Interest (6): 37-44.

Wilson, P. A. and F. Zabriskie. 2010. When the gold is gone: Reporting of asset retirement obligations for the ultimate cleanup of closed mining operations. Accounting and the Public Interest (10): 57-87.

Wulzler, J. 2020. The SEC's revolving door: Insights from boards of directors. Accounting and the Public Interest (20): 138-171.

Young, J. J. 2005. Changing our questions: Reflections on the corporate scandals. Accounting and the Public Interest (5): 1-13.

Young, J. J. 2009. The absence of dissent. Accounting and the Public Interest (9): 1-9.