Purpose: The US Congress set the original goal that 80 per cent of all tax returns should to be filed electronically for the 2007 tax year. Unfortunately, only 70 per cent of the total returns were electronically filed (e-filed) in 2017. This paper aims to examine the longitudinal progress of...

Employing the most recent ten-year comprehensive data set from the AACSB International, the authors found that the mean salaries of finance faculty in the USA grow at an average rate of 4.5% for all ranks except for professors. Private and accredited institutions pay their faculty significantly...

Purpose The purpose of this paper is to report on the findings and implications associated with the millions of financial and other fraud complaints that are reported to the Federal Trade Commission and published in the Consumer Sentinel Network Data Book each year since 2002. Based on the three...