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This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

This study aims to examine the literature on accounting ethics education to capture and synthesise the characteristics of scholars dedicated to this area of research.

Using a combination of PRISMA systematic literature review methods and research profiling, the study collects a sample frame consisting of 278 articles published in peer-reviewed academic journals from 1970 to 2023. The articles were analysed to identify key authors of accounting ethics education research, the institutions conducting this research and the journals publishing this research.

The results indicate that research in accounting ethics education is not dominated by any single institution but is distributed across 225 institutions in 36 countries, with a significant concentration in the United States. Additionally, most articles were published in accounting or business journals, rather than in education-focused journals.

The findings provide insights into the ranking of researchers in accounting ethics education and establish benchmarks among the institutions involved in this research area. Further studies could explore the implications of these findings on future research directions.

This study offers valuable information for academics and institutions seeking to understand the landscape of accounting ethics education research and highlights areas for potential collaboration and development.

This paper addresses a gap in the literature by providing a comprehensive synthesis of the existing research on accounting ethics education and the scholarly community surrounding it.

This study examines how bilateral international trade among mandatory International Financial Reporting Standards (IFRS) adopter countries moderates the relation between IFRS adoption and firms’ financial reporting quality.

The authors use data from 2007 to 2015 and focus on publicly listed firms from non-European Union countries that adopted IFRS on a mandatory basis.

The authors find that the interaction between mandatory IFRS adoption and a country’s bilateral trade with other countries using IFRS is negatively and significantly related to accruals-based earnings management, which is an inverse measure of financial reporting quality. This result is driven by firms in less developed countries. The improvement in accounting quality is for firms located in countries that both fully and partially adopt IFRS. The authors also find a significant and negative coefficient for the relation between real earnings management and the interaction between mandatory IFRS adoption and a country’s bilateral trade with other IFRS countries in the post-global financial crisis period.

Overall, the authors’ results are consistent with the notion that the mandatory adoption of IFRS creates a positive externality where firms improve their accounting quality because increased financial statement comparability means that foreign customers and suppliers can monitor the quality of earnings more easily.

Purpose: We critically examine the idea of neurodiversity, or the uniqueness of all brains, as the foundation for the neurodiversity movement, which began as an autism rights movement. We explore the neurodiversity movement's potential to support cross-disability alliances that can transform cultures.

Methods/Approach: A neurodiverse team reviewed literature about the history of the neurodiversity movement and associated participatory research methodologies and drew from our experiences guiding programs led, to varying degrees, by neurodivergent people. We highlight two programs for autistic university students, one started by and for autistics and one developed in collaboration with autistic and nonautistic students. These programs are contrasted with a national self-help group started by and for stutterers that is inclusive of “neurotypicals.”

Findings: Neurodiversity-aligned practices have emerged in diverse communities. Similar benefits and challenges of alliance building within versus across neurotypes were apparent in communities that had not been in close contact. Neurodiversity provides a framework that people with diverse conditions can use to identify and work together to challenge shared forms of oppression. However, people interpret the neurodiversity movement in diverse ways. By honing in on core aspects of the neurodiversity paradigm, we can foster alliances across diverse perspectives.

Implications/ Values: Becoming aware of power imbalances and working to rectify them is essential for building effective alliances across neurotypes. Sufficient space and time are needed to create healthy alliances. Participatory approaches, and approaches solely led by neurodivergent people, can begin to address concerns about power and representation within the neurodiversity movement while shifting public understanding.

Since the widespread adoption of the concept, transnational theorizing has attended to inequalities with regard to legal status, education, travel, and access to capital to understand the experience of migrant populations. This issue has become especially pertinent in recent years, as a growing body of journalistic and scholarly attention has been devoted to a new group of transnationals who work as entrepreneurs, professionals, and financiers involved in high tech and other cutting-edge economic activities. Regarded as among the world’s most powerful engines of economic growth and innovation, these entrepreneurs enjoy unprecedented levels of income, state-granted privileges (including permission to work), and access to elite institutions. Because of their level of resources, some observers contend that this group represents a fundamentally new category of immigrants distinct not only from labor migrants but also from merchants, professionals, and technicians.

To better understand their experience, this chapter draws on in-depth interviews and ethnographic research to compare two groups of Israeli immigrants living in Western societies: high-tech entrepreneurs and enclave entrepreneurs. Focusing on their economic and collective lives, it identifies similarities and differences among the two.

Conclusions suggest that the mostly male high-tech migrants do enjoy incomes, contacts, and access to travel that far exceed those available to labor and skilled migrants. Moreover, infotech immigrants are not dependent upon contacts with local co-ethnics that are vital for the survival of most other migrant populations. However, the communal, identity-related and familial concerns of infotech migrants are not completely amenable to their considerable resources. Accordingly, as they address these matters, their experience reveals significant similarities to those of migrants bearing a less privileged status.

Collective, familial and identificational issues play central roles in shaping patterns of work and travel among high-tech transnational entrepreneurs. As such, these issues deserve continued attention in studies of global migration and work.

Research is based on a multi-sited ethnographic study of Israeli enclave and infotech entrepreneurs.

Organizational decision‐makers require information presented in ways that allow them to make informed decisions on the effectiveness of change interventions. Current statistical methods do not provide enough information about the practical value of organizational interventions to decision‐makers. It is proposed that a strong hypothesis testing strategy provides a partial answer to this problem. The hypothesis testing method presented here uses Bayesian statistics to test null hypotheses other than the traditional Ho = 0. A description of the evaluation of a change project in six manufacturing plants of a large United States corporation is provided. The data from this project is used to show how both statistical and practical significance may be tested using this hypothesis testing method. The applicability of the strong hypothesis testing approach to the assessment of organizational change is then discussed, and recommendations are made for evaluations conducted in field settings.