"The public health benefits of giving city dwellers increased opportunities to lead physically active lifestyles are well known to urban planners, public health scholars, and government officials. Moreover, increases in "active living," such as walking and cycling, help the environment, support...

This study examines the association between overseas and New Zealand governance regulatory reforms and New Zealand companies' audit and non-audit fees. Our models use temporal and International Financial Reporting Standards (IFRS) indicator variables to relate the timing of the fee changes to...

The commentaries in this forum on Big Data confront one of our profession's most pressing challenges. How should we respond to Big Data? Big Data and business analytics now permeate almost all aspects of major companies' decision making and business strategies. A large U.S. company, for example,...

We study the effect of a mandatory improvement in public disclosure due to the adoption of International Financial Reporting Standards (IFRS) on the stock return predictability of shorting activity. To assess the impact of the disclosure shock, we measure monthly changes in the demand for and...