Purpose This paper aims to examine whether sanctioning adoption of IFRS for US firms would produce accounting information of the same quality as those produced under US Generally Accepted Accounting Principles (GAAP). This is a timely research since the Securities and Exchange Commission (SEC;...

The Malcolm Baldrige Award was created in 1987 to curtail the US loss of market share to foreign producers and to encourage a focus on management of quality and customer satisfaction. However, since its inception there has been a long‐running controversy on whether winning this award does...

Purpose – The National Commission on Fiscal Responsibility and Reform recently released a preliminary report with recommendations on cutting costs in the federal government, and one of its recommendations included the elimination of the Baldrige Performance Excellence Program, formerly known...