Public criticism ofexecutive pay has increased significantly inrecent years. Shareholders express concernthat the level of pay to many executives doesnot match the level of increase in shareholderwealth. The government has even gotteninvolved in the issue by changing tax lawsrelated to...

Environmental remediation liabilities are generated primarily as a result of past actions by a firm. The most important of these liabilities for domestic U.S. firms are related to Superfund sites as designated by the Environmental Protection Agency (EPA). These liabilities are important for...

The need to develop appropriate computer training techniques has led to an explosion of research in information systems. One of the most recent studies was conducted by Compeau and Higgins (1995) in which two training methods were examined in the context of Social Cognitive Learning Theory...

The purpose of this research is to examine whether accounting methods for business combinations (purchase and pooling-of-interests accounting) have a different effect on firmsâ market value of equity in the combination year and thereafter. In particular, after the accounting method is no longer...

This study investigates the relationship between threevisual representations (two-dimensional, three-dimensionalfixed, and three-dimensional rotatable) of multidimensionaldata, and the subjects' ability to make predictions basedon the data. Output of a momentum accounting system wassimulated and...

This dissertation investigates auditor independence by examining the effects of various factors on independence, both in fact and as perceived by several distinct groups. The first study examines the effects of auditing students cognitive moral development and client risk on students judgments...