Evidence provided by the GLOBE study (2004) has shown that different cultures have definite preferences for different leadership styles. This study examines whether the cultural preference for specific leadership styles has implications for the development of the rule of law and for transparency...

This study examines the effect of the passing of Sarbanes-Oxley Act (SOX) of 2002 as well as managerial entrenchment characteristics of corporations on the value-relevance of earnings. Our sample of observations is partitioned into three sub-periods: the Pre-Scandal (Pre-SCA) period, the Enron...

In the “Global Leadership and Organizational Behavior Effectiveness" (GLOBE) Research Program (House et al., 2004; Chokkar et al., 2007), research collaborators around the world studied leadership attributes by first grouping 62 societies around the world into 10 country clusters based on their...

Differences in cultural philosophy at the national level have been theorized to affect business practices, legal systems, social behavior norms, educational achievements, and even the rate of economic growth. We extend this literature to examine the effect of national culture on government...

This paper examines the economic effects of the adoption and implementation of performance-based budgeting (PBB) at the state government level. We examine the association between the implementation of PBB and aggregate state expenditures from the General Fund and Other State Funds, and further...

Extant theories in sociology, criminal justice, economics, and even political science posit the existence of periodicity in human affairs similar to a pendulum which swings from one extreme to the other. We examine in this study whether such a phenomenon exists in financial reporting, with...

This paper evaluates the prevalent view that accounting information competes with, but also disciplines, information from other sources by examining the inferential value to investors of accounting versus non-accounting information. Inferential value is defined as the ability of the capital...