We think our work is better when we generate input from others. We have a diverse group of readers, from accounting and law practice, from the academy and also the government. One of the reasons we solicit guest posts is to ensure the expression of differing views or at least differing perspectives. Involvement from others makes our site better.
We have recently revised our comment policy. If you want to comment on a post, you must identify yourself (using your first and last name) and register by including your email. If you do not, we will not approve your comment. (Note we do not sell our subscriber list, and we have no paying sponsors).
Our thinking on this is animated by the idea that requiring accountability will enhance civility of discussion. It is backed up by some research; see an interesting New Yorker article by Maria Konnikova called the The Psychology of Online Comments which discusses the online disinhibition effect and the tendency for anonymous comments to cross the civility line.
In a comment, if you disagree with or intend to criticize someone (such as the poster, another commenter, a party or counsel in a case), you must do so in a respectful manner. If your comment is obnoxious, mean-spirited or violates our sense of decency we will not post your comment. While you have the right to say what you want, you do not have the right to say what you want on our blog.
Les, Keith and Stephen