Human trafficking has been called the ‘dark side’ of globalization. Interpol estimates that human trafficking is now the third largest transnational crime and the number of victims increases with each passing year. In an effort to combat the crime, the United Nations created the...

In the last 30 years, many U.S. firms have adopted lean manufacturing strategies. Despite evidence of substantial variation in firms' success with JIT, TQM, and other lean strategies, relatively few studies have examined management accounting practices as a potential source of such variation....

Empirical research provides scant evidence that just-in-time (JIT) adopters outperform their non-adopting industry peers. Using a sample of 201 JIT adopters and matched non-adopters, we examine the relation between financial performance and JIT. Our sample-wide results indicate that JIT adopters...

Contrary to the mixed evidence reported in prior studies that utilize volume-based metrics to examine the effect of taxes on short-term (Bolster et al., 1989; Henderson, 1990) and long-term (Henderson, 1990; Ricketts and Walter, 1997) trading activity, this study finds strong evidence that individual...