The decision whether to require publicly traded companies to adopt International Financial Reporting Standards (IFRS) remains in flux. In 2008, the US Securities and Exchange Commission proposed a roadmap leading to complete acceptance of IFRS in the US. With the potential replacement of US GAAP...

This study examines the influence of firm management's ethical “tone at the top” (tone) and the working relationship of an auditor with his/her supervisor (senior) on the auditor's propensity to engage in an unethical, dysfunctional auditor behavior (DAB). Findings indicate that...

A Geographic Information System (GIS) is an information technology tool which supports presentation, analysis and communication of the geospatial dimension of data. GIS tools have made significant contributions to decision making in marketing, finance, accounting and business intelligence....

This paper presents perspectives of accounting faculty members on the relative importance of topics that should be presented in a one-semester graduate level international taxation course. Understanding of international taxation has become an increasingly critical part of the tax and accounting...

Companies and individuals are increasingly concerned about employee-friendly work environments and work-life balance. Past research shows that employee-friendly work environments and particularly work-life balance contribute to employee satisfaction. The present study addresses two important...

Cybercrime is a prevalent and serious threat to publicly traded companies. Defending company information systems from cybercrime is one of the most important aspects of technology management. Cybercrime often results in stolen assets and lost business, but also damages a company’s reputation,...

The success of business firms and other organizations relies on the trustworthiness of reports and other documents prepared by management accountants. This study examines the personal ethical values and ethical value types of management accountants. Data were obtained from a survey of members of...

Longitudinal studies have become a standard methodology for academic research that examines issues in the ever-changing, complex global world of business. In business research, longitudinal studies are particularly effective for measuring how business policies and strategies affect the...

Energy firms provide key sources of energy needed to power the world economy. This paper offers a current overview of major energy firms in Germany, including location, geographic operations, and financial performance. German energy firms increasingly use renewable energy sources, thereby...

The Foreign Corrupt Practices Act (FCPA) had a transformative effect on the operations of United States public companies, prohibiting bribery of foreign officials and requiring adequate internal controls. A pivotal event leading to the new law involved Lockheed’s actions in Germany, notably,...