The timeliness of financial reporting has been an important topic in the accounting literature for decades. There is a tradeoff between the timeliness of reporting and the value of the information being reported. Prior to the advent of the internet, reporting had to be done using print media....

One might think that bribery is always unethical. Studies by the Organisation for Economic Cooperation and Development discourage the practice and a number of other studies have viewed bribery in negative terms. However, a closer examination of the issue reveals that the question of whether...

This paper examines insider trading in light of the recent Supreme Court case of United States v. O'Hagan. The authors conclude that the Supreme Court left many questions unanswered and even raised some new questions. Unless Congress defines insider trading and clarifies what constitutes illegal...