This paper examines the marginal benefits that accrue to U.S.-based multinational corporations through increased international investment. Specifically, the study seeks to determine if increased degrees of multinationality produce additional benefits for multinational firms in terms of excess...

Complex tax laws and the costs of complying with those laws are a major concern to U.S. multinational corporations. High costs of complying with complex tax rules and the nature of these rules are widely viewed as an impediment to the ability of U.S. multinational corporations to effectively...

Brand associations affect image and one source of brand association is a company's reputation. While the relationship between a positive corporate reputation and operational performance is intuitively appealing, there has been relatively little empirical research. This study, using a...

Information technology plays a critical role in modern business, especially regarding the accounting function. Thus, one might expect that information technology and accounting systems would be a major component of accounting research. This study seeks to answer the question, to what extent does...

Several years prior to the 2002 passage of the Sarbanes-Oxley Act (SOX), SEC Chairman Arthur Levitt, identified problems regarding audit committee effectiveness. In response, in September 1998 the Blue Ribbon Committee (BRC) on Audit Committee Effectiveness was established jointly by the New...

At the beginning of the 21st century, the ethical values of the U.S. accounting profession were tarnished by major corporate failures and questionable accounting practices. How has this affected the profession, specifically, the perceptions of current and future accountants? This research study...

Audit reporting is a complex process, requiring knowledge of various reporting issues and corresponding report formats. To address the difficulty of presenting audit reporting concepts to students, the authors constructed and used an audit reporting system, named AUDPORT, in their first-level...

The accepted method of accounting for a change in accounting estimate requires that any over or under expense related to years prior to that change be allocated to current and affected future periods. A change in accounting principle requires that any over or under expense related to years prior...