Vol. 23 No. 2 (2022): Journal of Accounting, Ethics & Public Policy, JAEPP

Articles

• LESSONS LEARNED FROM NEW LEASING STANDARDS: VALUATION IMPLICATIONS OF VARYING IMPLICIT DISCOUNT RATES ACROSS OPERATING AND FINANCING LEASES

  Wendy Heltzer

  201

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• BANK CONFERENCE CALLS: A TEXTUAL ANALYSIS APPROACH

  Ying (Julie) Huang

  213

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• SHARE REPURCHASES: ACCOUNTING AND POLICY IMPROVEMENTS

  Bradley C. Shurley, Karen M. Oxner

  269

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• ON HIRING A CISO: CHANGES TO GRAMM-LEACH-BLILEY’S “SAFEGUARDS RULE” MANDATE HIRING OF A QUALIFIED INDIVIDUAL TO MANAGE ORGANIZATIONAL SECURITY

  Patrick M. Ryle, Robin Hicks, Robert Culp

  291

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• THE ETHICAL IMPLEMENTATION OF ALGORITHM-BASED DECISION-MAKING: AN ANALYTIC ROADMAP TO EXAMINE ACCOUNTABILITY AND RESPONSIBILITY OF DESIGNING AND IMPLEMENTING AUDIT DATA ANALYTICS

  Jiahua Zhou

  309

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• THE AMBIGUITY OF THE “GOOD FAITH” TERM IN FRAUD REPORTING

  Lei Gao, C. Kevin Eller

  353

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• IS THE AACSB REQUIRING MEMBER SCHOOLS TO TEACH BAD ECONOMICS?

  Robert W. McGee, Walter E. Block

  383

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