Continuing failures in the accounting profession have demonstrated a paucity of ethics at all levels. This has renewed discussions among accounting educators regarding their role in preparing accounting students to face ethical dilemmas in the accounting profession. This study first measured...

This study examines whether firms' advantage from lower explicit taxes (tax management) is mitigated by lower pre-tax incomes (implicit taxes) and whether this advantage creates sustainable competitive advantage. We investigate a sample of firms with low explicit tax rates prior to the enactment...

As a direct response to the recent trend in corporate expatriations, politicians have questioned the patriotism of firms that reorganize outside the U.S. and introduced numerous legislative proposals designed to prevent corporate expatriations. The implicit assumption made in proposing this...