Virtually everyone agrees that a well-run, ethically responsible business pays all employees fair wages that are gender neutral. In other words, equal work results in equal pay, regardless of gender. Corporate management, including internal auditors, can help corporations in their efforts to...

Alcohol and other drug use disorders are among the most difficult problems facing many employers and society at large. Business firms and other organizations can establish policies that help workers avoid and overcome substance use disorder. This article describes the extensive negative...

Increased regulatory scrutiny came in the aftermath of the financial scandals of the early 2000s, notably Enron and WorldCom. In addition to ushering in the Sarbanes-Oxley Act, an old law, the Foreign Corrupt Practices Act (FCPA) continues to receive attention. The FCPA was originally...

Multinational enterprises (MNEs) must be able to communicate and process data efficiently and effectively throughout the firm. The use of information technology is often affected by the various cultures in which MNEs operate. Technological advances have altered the methods by which MNEs conduct...

This study is an extension of prior research that quantifies the magnitude of the marriage penalty tax (MPT) and measures the distributional effects on the U.S. population in general. We use the Internal Revenue Service’s Statistics of Income (SOI) data and the Census Bureau’s year Current...

The relationship between taxes, particularly the income tax, and economic activity is a factor in the economic progress and development of a national economy. This study examines the relationship between the corporate income tax rate and economic activity in 30 countries, the members of the...