This article examines the plight of the whistleblower using elements of organizational legitimacy theory. In recognizing the negative correlation between the actions of the organization and the whistleblower, it becomes clear that the continuing legitimacy of the organization necessitates the...

With Bitcoin's price reaching nearly US$20,000 in December 2017, the decision was made to examine, in monetary terms, the Bitcoin market in US dollars, the euro and the UK pound to highlight the fact that peer-to-peer (P2P) traders face a very different market to those trading via a Bitcoin...

From the time Bitcoin was first proposed by Nakamoto in 2008, its underlying technology has been under intense scrutiny. Its influence has gone beyond this initial technical interest to stimulate research in economics, finance, accounting, regulation and taxation, where it is analysed not for...

Shows how many US companies, which are increasingly multinational, are using offshore subsidiaries to reduce their tax liability; some are even moving their head offices abroad or “offshore”. Discusses what offshore financial centres are; key characteristics are low taxation, little...

Deals with the subject of US companies which relocate offshore to take advantage of the tax differentials between countries following globalisation. Focuses on Stanley Works, an established Connecticut manufacturer which in February 2002 announced that it would relocate its legal domicile to...

Purpose: The purpose of this study is to test whether the price traders are prepared to pay for Bitcoin, over the market price, is related to a country’s level of corruption and lack of economic freedom, during Bitcoin’s most turbulent period, 2017-2018. Design/methodology/approach: Bitcoin...