Purpose In this study, we examine regulated public accessibility to municipalities’ financial reports and bond interest cost. In particular, we examine whether there is information content in a component of a constrained filing period that is useful to municipal bond market participants. The...

Prior studies in management control find that formal controls can engender employees' negative responses toward the organization because they not only restrict employees' autonomy, but they also signal distrust. The present study examines whether control justification (deterrence justification...

Birnbaum (2011, 2012) questioned the iid (independent and identically distributed) sampling assumptions used by state-of-the-art statistical tests in Regenwetter, Dana and Davis-Stober's (2010, 2011) analysis of the ``linear order model''. Birnbaum (2012) cited, but did not use, a test of iid by...