Arora et al. (2014) provide evidence that the lack of precision in measurement of financial (i.e., level 1, 2, or 3) assets on the balance sheet of financial institutions appears to have affected short-term credit spreads more than long-term credit spreads during the global financial crisis...

Did the demise of Arthur Andersen and the related fallout affect the satisfaction of entry-level accountants at Big Four firms? The answer appears to be "no." Despite the considerable negative press focused on the profession, entry-level accountants still assess positively the profession and...

In this article, the authors present their opinion on a discussion of their paper concerned with information technology (IT) related activities of internal auditors. Their paper was reviewed and discussed by both a practitioner, R. N. Burton and an academic, C. Jackson. In general, the...

Quality of life in California depends in many ways on the freedom of people and goods to move safely from place to place when they want to do so, in a timely manner, at reasonable cost, and with reasonable choices among modes and routes of travel. However, our desire for mobility must be...

Behind all debates over the adequacy of highway revenues lies the tricky issue of how much money states mad the federal government ought to spend on highways. States and the federal government have historically tried to determine revenue needs with technical reports known as "needs assessments."...

Behind all debates over the adequacy of highway revenues lies the tricky issue of how much money states and the federal government ought to spend on highways. States and the federal government have historically tried to determine revenue needs with technical reports known as "needs...