An innovative business practice attributed to the information technology (IT) industry is the aggressive use of employee stock options to compensate executives and other employees. In this study, we investigate whether the greater use of stock options in the IT industry can be explained on the...

The year 2000 (Y2K) countdown provided a uniquely visible instance of spending on information technology (IT) by U.S. companies. With public attention riveted on potential Y2K malfunctions, managers were forced to evaluate their IT and make decisions about whether to modify or replace existing...

Purpose – The purpose of this paper is to examine the interactive effect of the provision of non‐audit services (NAS) and auditors' perceptions of management integrity on assessments of risk of material misstatement. Design/methodology/approach – The research method consisted of a...