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...

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...

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 examine the role that information and communication technologies (ICT) maturity plays in the achievement of global competitiveness at the country level. The paper investigates the socio‐economic and technological factors that are most likely to be...

Purpose The purpose of this paper is to report on the findings and lessons that were learned from the many cases of internet fraud complaints that are gathered by the Federal Trade Commission in the USA. The implications that are contained in the behavior of the complaints and trends identified...