Vol. 25 No. 2 (2024): Journal of Accounting, Ethics & Public Policy, JAEPP

Articles

• Do City Governments Manage their Financial Data Prior to Issuing Bonds

  Bruce K. Grace, Scott Meisel

  1

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• Reevaluating Ethical Justifications for Discriminatory Tax Rates in the Global Economy

  Fadi Al-Asfour

  15

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• Empowering Internal Control: A Case Study in Leveraging Data and Technologies

  Jiahua Zhou

  26

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• Does Religiosity and LGBTQ Inclusiveness Impact The Probability of Financial Statement Manipulation?

  Benjamin P. Foster, Dianna Preece

  52

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• The Association Between Local Government Organization Structure and Internal Controls: The Case of North Carolina Counties

  Steve Modlin

  71

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• What Are the Effects of the Label of an Advertised Credential and Students’ STEM Growth Mindset on Their Intent to Pursue the Study of Accounting?

  Stephen S. Brigham, Vivek Madupu

  101

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• Exploring Ethical Guidelines: A Case Study-Based Content Analysis of a Kazakhstani Corporation’s Code of Ethics

  Jason E. Lewis

  129

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• Did Reduced State Higher Education Funding Post-Recession Affect Business Summer School Programs?

  Marvin L. Bouillon, Jeffrey Stinson

  146

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• GASB 67 and GASB 68: A Narrative Literature Review of Pension Liability Measurement and Disclosure

  Joyce Njoroge, Lori Solsma

  160

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• An Analysis of the Impact of Artificial Intelligence on the Accounting Profession

  Cindy Greenman, Derrick Esplin, Ross Johnston, James Richards

  188

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• Tax Avoidance and the Accountant’s Professional Duty: A Review

  Thomas T. Amlie

  204

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• Professional Autonomy, Professional Confidence, And IFRS Harmonization: Evidence from the World Values Surveys

  Jiahua Zhou, Robert W. McGee

  238

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