This paper investigates the nature of tax preparers’ confidence, as well as how the introduction of a tax decision support system (TDSS) affects tax preparers’ confidence levels. Psychological theories of confidence (e.g., Einhorn & Hogarth, 1978) are drawn upon to develop predictions...

This study explores the philosophical and theoretical bases underlying U.S. tax and social policy for over 25 years in order to develop a comprehensive framework from which to evaluate the intended and actual effects on wealth distribution and social policy overall. The framework provides a...

The focus of this study is to identify the critical risk factors that can be used to assess the impact of B2B e-commerce on overall enterprise risk. The Khazanchi and Sutton (2001) framework for B2B e-commerce assurance is applied as the organizing conceptual model for the study. The framework...

This paper reports the results of a series of case studies conducted to explore the impact of the Sarbanes-Oxley Act of 2002 on the performance of small and medium-sized enterprises (SMEs). This issue is critical as the SEC and the PCAOB continue to defend the requirement that SMEs adhere to the...

A recent focus within the management control literature has been the recognition of the need to consider how packages of controls interact to influence employee behavior. This study extends recent research on the interaction of formal and informal controls. We use a sequence of two experiments...

Multiple stakeholders in the financial reporting process have articulated concerns over the rules-based orientation that U.S. accounting standards have adopted. Many argue that a more principles-based approach to standards setting, typified by international accounting standards, would improve...

Globalization places greater emphasis on the development of transnational alliances. The greatest benefits from alliances are derived from high-level information sharing, but risk escalates with information sharing. This study examines risk in transnational alliances based on a conceptual model...

Recent calls in the information systems research community argue that we know intelligent systems deskill users, and future research should focus on how to design systems that do not deskill, rather than continue to examine whether the phenomenon occurs. This should be a wakeup call for public...

Tax professionals in accounting firms must meet professional standards in working with their clients, but may also face pressure from both their clients and firms when making ethical decisions. The purpose of this study is to examine the influence of client attributes and organizational climate...