Fixed-income markets were disrupted at the beginning of the COVID-19 crisis. As whole industries temporarily shut down, businesses and households ran down their savings or needed credit to survive income losses. As volatility increased, portfolio managers sold securities to manage their...

Due to the medical consensus that breastfeeding reduces major health risks to both babies and mothers, the United States is waging an ongoing struggle to improve breastfeeding duration rates. Yet legal protections for breastfeeding parents in the workplace have not kept pace with the U.S.'s...

The Break Time for Nursing Mothers requirement has been federal law for over a decade, requiring employers to provide reasonable break time and private space to employees for expressing breast milk. However, non-compliance remains a problem, driven in large part by the lack of enforcement...

Fixed-income markets were disrupted at the beginning of the COVID-19 crisis. As whole industries temporarily shut down, businesses and households ran down their savings or needed credit to survive income losses. As volatility increased, portfolio managers sold securities to manage their...

While the numbers of women in STEM remain abysmally low, the rates of women’s’ academic achievement in other fields have reached or exceeded gender parity. One reason is that research appointments were not designed to be compatible with having a family, and the resulting strain pushes women...

Longer-term alliances between corporate buyers and sellers are now commonplace. Extant research predominantly models these interorganizational relationships as dyads. This field study seeks to extend current research in two ways. First, it analyses a supply alliance as nested within a larger...

The complexity of computerized information systems increases the complexity of the external auditor's assessment of the reliability of a client's internal control systems. The purpose of this study is to investigate the impact of weaknesses in IT related internal controls on the cost of a SOX...

A recent focus within the management control literature has been the recognition of the need to consider how packages of controls interact to influence employee behavior. This study extends recent research on the interaction of formal and informal controls. We use a sequence of two experiments...

PCAOB inspections of audit firms help drive audit focus and costs, and with the PCAOB's emphasis on internal control audit work beginning in 2010, internal control weaknesses (ICW) have become of even greater concern. IT-related material weaknesses have emerged as particularly significant with...