The activities of internal auditors, management accountants, and other business professionals are increasingly affected by the globalization of business. Internal auditors and management accountants have to understand accounting and business developments in places where their companies carry out...

Pensions are important to government employees. In the United States, some states fund almost 100 percent of the present value of future pension obligations; while in other states, the funding is substantially lacking. Results of this study show that states with lower state expenditures per...

The stock option backdating scandal has been widely covered for public companies in the last few years. However, there is little to no literature available on its impact on private companies. This paper discusses the accounting, tax, securities and corporate governance issues that may influence...