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 . . .

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 . . .

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 . . .

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 . . .

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 . . .

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, . . .