Some have argued that the ballot initiative process prevalent in many American states might lower inequality. We contend this is improbable based on what is known about whether expansion of democracy leads to redistribution, the attitudes of citizens, . . .

Purpose − This study examines the impact of workloads at public accounting firms on the likelihood of an audit deficiency being identified during a triennial inspection by the Public Company Accounting Oversight Board (PCAOB). Design/methodology/appro . . .

Purpose − This study examines the effect of managerial ability on the tone of earnings announcements and on the market response to the tone. Design/methodology/approach − This study constructs a model of the determinants of earnings announcement tone . . .

Globalization of capital markets has increased the need for harmonized accounting standards all over the world. Regulators believe that International Financial Reporting Standards (IFRS) developed by International Accounting Standards Board (IASB) pro . . .

The use of social networking web sites by companies to disclose corporate news and by investors to collect information for investment purposes is increasing rapidly. However, the influence of Facebook, the largest social networking web site, on invest . . .

Adoption studies on electronic tax-filing system using data from emerging nations are rare. The present paper studies the influence of perceived ease of use, perceived usefulness, and user satisfaction on taxpayers’ behavioral intentions to adopt elec . . .

This paper assesses the impact of IFRS adoption on the economic growth of adopting countries taking into consideration the level of enforcement of the adopting countries. We hypothesize that the adoption of IFRS increases the economic growth of the ad . . .

This paper investigates the impact of espoused national culture on the individuals’ acceptance of online tax filing services in an emerging economy. This study integrates the theory of planned behavior and incorporates the impact of taxpayers’ trust a . . .

Obese patients are susceptible to increased morbidity and mortality associated with infec-tious diseases such as influenza A virus. γδ T cells and memory αβ T cells play key roles in reducing viral load by rapidly producing IFN-γ and lysing infected c . . .

TCR specific activation is pivotal to dendritic epidermal T cell (DETC) function during cutaneous wound repair. However, DETC TCR ligands are uncharacterized and little is known about their expression patterns and kinetics. Using soluble DETC TCR tetr . . .