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A call for papers: ethics and economic behavior in accounting and taxation

Article Abstract:

Ethics and social behavior has been a growing concern among policy makers as business and political leaders have become more accountable for the outcome of the entities they manage. Research in ethics and accounting were historically focused on ethical codes and the behavior of auditors. Recent research in accounting and taxation have begun examining the previously disregarded aspects of ethics. Ethical behavior in the economic setting is one topic which has not been extensively studied. The University of Oklahoma Center for Research in Accounting will sponsor a conference on this topic.

Analysis, Economics, Taxation, Business ethics

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Market value and accounting implications of off-balance-sheet items

Article Abstract:

The off-balance-sheet items of originated mortgage servicing rights are managed through swapping with other servicers, signifying pricing by investors. A dissimilar type of valuation from on-balance-sheet assets is used in the treatment off-balance-sheet servicing. Results reveal that both an organization's cash position and earnings are closely influenced by the extent of profits expected, conveying a concurrence with the view that managers are affected by real financing considerations.

Accounting Methods, Methods, Mortgage banks, Valuation

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Further evidence on the ethics of managing earnings: an examination of the ethically related judgements of shareholders and non-shareholders,

Article Abstract:

Financial issues concerning the ethicalness of shareholder reactions to financial statements and the benefits of shareholder actions on earnings management policy are discussed.

Accounting and auditing, Earnings per share

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