The purpose of this paper is to provide advice to accounting doctoral students and new accounting Ph.D.s on managing the review process. We also hope that our advice and suggestions will assist more experienced accounting faculty in their research endeavors. We offer suggestions from the point...

We hypothesize that the 2003 decrease in individual tax rates on dividends and capital gains should have been followed by a decline in the cost of capital and increased volatility, especially for dividend paying firms. We observe a significantly positive increase in the volatility of daily...

The use of online workers as research participants has grown in recent years, prompting interest in how online workers compare to traditional accounting research participants. To date, no study has compared the relative intelligence of online workers to student subjects. Such a comparison may be...

Employee turnover has received growing attention during the Great Resignation following the COVID-19 pandemic. This study investigates whether and how enabling budgeting is associated with lower employee turnover intentions. We draw on signaling and organizational support theories to argue that...

Tax professionals in accounting firms must meet professional standards in working with their clients, but may also face pressure from both their clients and firms when making ethical decisions. The purpose of this study is to examine the influence of client attributes and organizational climate...

While considerable attention in the state taxation literature has been devoted to understanding how much of a corporation's income is subject to tax in a state, much less has been placed on understanding the more critical question of whether a corporation is subject to tax in a given state in...

While considerable attention in the state taxation literature has been devoted to understanding how much of a corporation's income is subject to tax in a state, much less has been placed on understanding the more critical question of whether a corporation is subject to tax in a given state in...

While the 1992 Supreme Court case Quill vs. North Dakota, 112 S.Ct. 1904 (1992), re-affirmed a bright-line, physical presence nexus standard for sales and use tax purposes, the court case explicitly left open the question of whether the same nexus standard applied to state corporate income...

This study investigates the relationship between the state sales and use tax burden and manufacturing firms' employment and capital expenditures for the period 1983-2006. Using an instrumental variable model, our results indicate that the state sales and use tax burden (i.e., the product between...