An underlying objective of the Sarbanes-Oxley Act is to provide investors with reliable information, which presumably should increases investor confidence in financial disclosures. In part to achieve this goal, managers now have personal legal liability for internal control over financial...

Prior studies demonstrate that tax considerations can influence a taxpayer's investment decisions. By itself, this is not very surprising because the investment decisions in these studies resulted in either increasing or decreasing the tax refund or tax payment. The aim of the present study is...

Information system developers want to know how their information presentation choices will affect user judgment. Prior research suggests that performance on elementary information processing tasks is enhanced when there is a cognitive fit between the way data are presented and the way they are...