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The IRS collects and analyzes a staggering amount of data to enforce the laws passed by Congress. With an estimated operating budget of $14 billion in fiscal year 2024, the [...]

Perhaps more than ever, recent years demonstrate the increasing importance of taxation for both businesses and individuals. This article distills research published in tax and accounting journals of interest to [...]

Academic research provides many insights into internal audit. Here are some of them. Academic research in internal audit provides best practices and pertinent information for external and internal auditors. Below, [...]

Academic research in management accounting can provide companies with insight in using management accounting systems to better achieve strategic and operating objectives. It explains or predicts how the design of [...]

According to a recent Kroll report, 70% of businesses reported at least one fraud in 2013-14. Research on fraud prevention provides findings and best practices for CPAs who work to [...]

Corporate ethics and auditor ethical decision-making have garnered considerable attention in academic research following the corporate scandals of the early 2000s, the passage of the Sarbanes-Oxley Act (SOX) of 2002, [...]

With tax reform in the news, it is helpful to understand the origins of some popular and long-lived tax incentives, such as the favorable tax treatment of people over 65 [...]

Auditors have become the focus of several recent academic studies. The academy has centered its lens on auditors who examine financially distressed companies and on auditor-client negotiations. New research also [...]

Several corporate governance developments have occurred in the wake of the high-profile scandals of the past decade. Some of these developments are motivated by legislation such as the SarbanesOxley Act [...]

Ethical behavior is difficult for any researcher to measure and analyze, especially in real-life situations. Results are often imprecise due to the challenges inherent in quantifying what is ethical and [...]

Two 37-item, theoretically based abridged job insecurity (JI) scales were developed to address the length concerns for the 57-item scale model developed by Ashford et al. A 25-item bare-bones scale was also developed and tested. The content and construct validities of the three scales are also discussed.

A study reveals that employee behavior is influenced by their position in the organizational levels.

The Master's Degree in Business Administration (MBA) has been popular for decades, symbolizing advanced competencies in business management. Costs for completing an MBA range as high as $100,000 to $120,000. [...]

Educators must keep pace with a changing business world, continuous curriculum revision, and a challenging student body. Professional organizations have examined the needs of the accounting profession with an eye [...]

An analysis of the four common measures of Type A behavior showed nine dimensions reflecting the different aspects of the Type A behavior pattern. It is shown that the four measures are nonequivalent and lack convergent validity, verifying previous studies which found no single measure of Type A behavior. It is also observed that the nine dimensions have different effects on academic performance and psychiatric disorder symptoms.

A study examining the relationship between Type A behavior and optimism was conducted on 192 junior level management undergraduates. Results indicate that anger/hostility is positively related to anxiety and optimism is significantly negatively related to anxiety. There was a nonsignificant relation between irritability and health symptoms. The pattern between optimism and achievement striving was validated in that optimism moderates achievement striving and reduces stress from anxiety.

The relationship between Type A Behavior and job and class performance was studied. Samples were 104 male and 77 female students either in their junior year of college or in a part-time Master of Business Administration course. Results indicate that Type A behavior was positively related to school performance as indicated by previous research. Achievement striving was positively related to performance and the impatience/irritability factor did not relate to performance whatsoever. Students' beliefs and fears had some influence on Type A Behavior.

Tax legislation in 1997 brought about major, highly-publicized changes. The Taxpayer Relief Act, signed into law August 5, 1997, contained more than 800 amendments and more than 300 new provisions, [...]

While the most visible portion of Small Business Job Protection Act of 1996 (H.R. 3448) was an increase in the minimum wage, it also included important sections that can provide [...]

The impact of group members' perceptions of group cohesion and their adherence to Chinese traditional values, on their tendency to allocate rewards to themselves and group members, is examined.

The Educational Advances in Artificial Intelligence column discusses and shares innovative educational approaches that teach or leverage AI and its many subfields at all levels of education (K-12, undergraduate, and [...]

A sample of Hong Kong employees was used to test the hypotheses that power-distance orientation and gender moderate the relationships between justice perceptions and the evaluation of authorities (trust in [...]

The present study examined the moderating effects of organization-based self-esteem on the relationship between two forms of organizational uncertainty perception and three outcome variables. The two forms of organizational uncertainty [...]

An IRA for Medical Expenses The medical savings account (MSA) and the MedicarePlus Choice MSA are two-part health insurance programs consisting of a high-deductible health insurance policy and a tax-free [...]

We conducted a survey across a two-year period to examine the attitudinal effects of skill-based pay (SBP) plans in a consumer products company in the Northeast region of the United [...]

Highway traffic noise has been a federal, state, and local problem, even before the first noise barrier was built in 1963. Over the years, community and motorist concerns have fueled [...]

Previous research studies have indicated that goal setting may have a positive effect on performance in a large number of tasks. An analysis of 94 individuals asked to perform tasks under challenging, specific, or 'do your best' goal conditions is presented. The analysis utilized different task strategy intervention methods, and overall, reveals that challenging goals may not provide benefits when certain task strategies are not easily identified. Implications of the findings for managers suggest that goal setting may not be desirable for individuals making complicated decisions unless individuals also have access to a method of task strategy shaping and development.

[19] Lee, Cynthia, Chun Hui, Catherine Tinsley, and Xiongying Niu (2006), 'Goal Orientations and Performance: Role of Temporal Norms,' Journal of International Business Studies, 37 (4), 484-498. [Mintu-Wimsatt] The authors investigate the interrelationship between an individual's goal orientation, the organization's temporal norms, and job performance of Chinese employees. Mastery goal orientation focused on doing well in current tasks. Temporary norms dealt with present versus future orientations. Empirical evidence showed that (1) mastery goal orientation contributed to job performance, and (2) organizational temporal norm moderated the relationship between mastery goal orientation and performance. That is, mastery goal orientation was important for future planning rather than scheduling.

The mitigating effects of gender on organizational justice perception have been examined. The study is similar to Sweeney and McFarlin's research in 1997 but in a context where the pay system has been modified and distributive and procedural fairness are important issues for employees. Results indicate gender is not a factor on how organizational justice is viewed as both male and female employees are concerned about the issue.