Prior escalation research (Harrison & Harrell, 1993; Harrell & Harrison, 1994) has supported the prediction that when a project manager has private information and an incentive to shirk (i.e. To protect his/her reputation) he/she will have a greater tendency to continue an unprofitable project than...

This study investigates whether or not accounting and legal decision-makers at publicly traded US firms exhibit a professional affiliation bias with respect to their selection of business service providers. Executives at NYSE or NASDAQ firms who were affiliated with the accounting profession,...

This study examines the differences among several attitudinal variables using CPAs from three work settings. The work settings include public accounting, private industry accounting, and governmental accounting. This study uses General Linear Models to investigate the effect of work setting on...

Prior research that attempts to empirically correlate research activity and effective teaching generates conflicting results. These contradictory findings contribute to the scrutiny that currently threatens to undermine accounting education and to impact funds currently directed toward the...

Investment companies dominate U.S. equity markets, both in terms of the large proportion of equity capital they control and the sizable trading volume they generate. This shift in the ownership of U.S. equity securities could lessen the impact of changes in U.S. capital gains tax policy which...