This paper reports the results of a series of case studies conducted to explore the impact of the Sarbanes-Oxley Act of 2002 on the performance of small and medium-sized enterprises (SMEs). This issue is critical as the SEC and the PCAOB continue to defend the requirement that SMEs adhere to the...

This paper reports the results of a series of case studies conducted to explore the impact of the Sarbanes-Oxley Act of 2002 on the performance of small and medium-sized enterprises (SMEs). This issue is critical as the SEC and the PCAOB continue to defend the requirement that SMEs adhere to the...

Research on emerging technologies in accounting has often proven difficult to conduct while maintaining the meaningfulness of a new technology-driven phenomena and the rigor expected for accounting research. Grounded theory is proposed in this paper as a method that has not been oft used in the...

Behavioral accounting research has flourished over the past 40 years and vastly improved our understanding of accounting judgment and decision-making, human behavior as it is affected by accounting information and processes, and influences on organizational and social structures. However, to...