Purpose – The purpose of this paper is to examine investors' perceptions of the usefulness of continuous online auditing (COA) prior to and after the Sarbanes-Oxley (SOX) Act and assesses the current value relevance of continuous auditing. The paper examines two research questions: first,...

Purpose – The purpose of this paper is to describe a study which examined the effects of underwriter reputation market segments on the value relevance of firm specific risk measures in the pricing of initial public offerings (IPOs). Design/methodology/approach – The study abandons the notion...

Purpose – The study is driven by concerns raised by standard setters and others about the usefulness of performance reporting under generally accepted accounting principles (GAAP). Of primary interest is whether explicitly defining what information should be included in earnings results in an...

This paper explores the relationship between state level environmental regulations and stocking and location decisions in the U.S livestock and poultry industry (beef, chicken, dairy and hogs). Rather than conduct this analysis on a species-by-species basis, we choose to focus upon the overall...

Tomato trade between the U.S. and Mexico has grown significantly during the past decade, with significant implications for markets in both countries. This work examines how terminal market prices for Mexican fresh tomatoes are being affected by price dynamics in distant, integrated markets by...