We examine the association between layoffs and CEO compensation. Because of the public scrutiny and political pressures associated with both CEO compensation and layoffs, we expect firms to alter CEO compensation by reducing bonus pay and increasing equity-based compensation as the magnitude of...

The complexity and frequent changes of multi-jurisdictional tax requirements generate a demand for a robust supporting information environment. If a firm’s information technology (IT) environment is not able to handle these tax complexities, that inability increases the risk of errors in the...

In this study we examine the influence of premier information systems research over time to assess the maturity of the Information Systems (IS) field and its impact on subsequent IS and non-IS research. There are 19,357 citations from the Social Science Citation Index (SSCI) (1982-2004) made to...

"This textbook aims to provide students with a variety of technology and business analysis concepts and skills. It is intended for use in the first Accounting Information Systems course at both the undergraduate and graduate levels. Ongoing changes in business technology-such as the move to...

This study investigates why firms adopt long-term performance plans. The results provide evidence that firms that adopt long-term performance plans have higher risk as measured by Beta, have lower percentages of managerial stockholdings, have higher levels of investment in research and...