We examine the effectiveness of online tutoring software to ameliorate poor performance in intermediate financial accounting. Controlling for age, major, and student aptitude, we find that the number of terms that have transpired since a student took introductory financial accounting, whether...

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The Defense of Marriage Act (DOMA) defines marriage as a legal union between one man and one woman for federal issues. The tax implications of this law has been that same-sex couples who were legally married in their state are treated as single taxpayers for federal tax purposes. However, the...

We conduct a comprehensive survey that asks CPAs and other tax professionals to describe their opinions about the continuance of "temporary" provisions in the tax code. Our objective is to see if the multiple extensions of many of these temporary provisions have led CPAs to conclude that these...

I explore the effectiveness of a program designed to improve student effort and performance in intermediate accounting and other upper division accounting courses. At a mid-sized public university in the Western US, many students enrolled in Intermediate Accounting I (their first upper division...

The U.S. court system plays an important role in resolving asset valuation disagreements between taxpayers and the taxing authority. Prior literature suggests that, in estate tax cases, courts act as a compromisers choosing a value somewhere between the estimates arrived at by the taxpayer and...

We examine how analysts' earnings forecast properties vary when accounting information is more difficult to process. Specifically, we investigate whether analysts' forecast properties are associated with traditional real earnings management (REM) measures. We hypothesize and find that analysts'...

Prior studies suggest that large book-tax differences (BTDs) are associated with future earnings changes (or earnings persistence), but it is not clear what drives this association. Studies such as Lev and Nissim (2004) examine the association between total BTDs and after-tax earnings changes,...

The U.S. court system plays an important role in resolving asset valuation disagreements between taxpayers and the taxing authority. A recent study examining the relation between court valuations of estates and case/judge attributes finds evidence suggesting that the number of appraisers used by...