Vol. 14 No. 3 (2013): Journal of Accounting, Ethics & Public Policy, JAEPP

Articles

• SETTING THE TONE AT THE TOP: DEFINING MOMENTS IN LEADERSHIP FROM THE HEBREW BIBLE

  Dov Fischer

  501

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• HEALTH CARE FRAUD: AN INTRODUCTION TO A MAJOR COST ISSUE

  James D. Byrd, Paige Powell, Douglas L. Smith

  521

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• SOME THOUGHTS ON HAMILL, THE TWO KINGDOMS, AND THE ETHICS AND LOGIC OF HIGHER TAX RATES AND REDISTRIBUTION

  Petur O. Jonsson

  541

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• HAS GASB STATEMENT NO. 54 HAD A MAJOR IMPACT ON REPORTING UNRESTRICTED FUND BALANCES?

  Bruce W. Chase, Helen M. Roybark

  565

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• ONLINE ACCOUNTING EDUCATION AND CPA EXAM SUCCESS

  John D. Morgan, Frederic Ihrke

  587

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• TAX AGGRESSIVENESS, CORPORATE SOCIAL RESPONSIBILITY, AND OWNERSHIP STRUCTURE

  Suzanne Landry, Manon Deslandes, Anne Fortin

  611

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• AUDIT FEES, PCAOB SANCTIONS, SANCTION RISK, SANCTION RISK PREMIUMS, AND PUBLIC POLICY: THEORETICAL FRAMEWORK AND A CALL FOR RESEARCH

  Wm. Dennis Huber

  647

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• EXTERNAL AUDITOR’S ETHICAL DILEMMA: PERCEIVED THREAT TO AUDITOR’S RESPONSIBILITY POSED BY THE AUDITOR’S ALLEGIANCE TO CORPORATE MANAGEMENT

  Willie E. Gist, Winifred D. Scott, Trimbak Shastri

  665

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• AN EXAMINATION OF THE RELATIVE DETERRENT EFFECTS OF LEGISLATED SANCTIONS ON ATTITUDES ABOUT FINANCIAL STATEMENT FRAUD: A POLICY CAPTURING APPROACH

  Joseph C. Ugrin, Stacy E. Kovar, J. Michael Pearson

  693

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• THE CONSTITUTIONALITY OF THE INEVITABLE REGULATIONS OF ALL TAX RETURN PREPARERS

  Ariel Alvarez

  735

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