There is a rich literature associated with the dichotomous decision to hire/not-hire tax preparation services. There is also some research assigning motivation to the decision to hire tax preparation services. However, no research has examined the underlying demographics and key perceptions of...

This behavioral study assesses the influence that dispositional trait and situational state moral disengagement tendencies have on an accounting managers' willingness to engage in earnings management in the FIN 48 setting. We develop a measure of state moral disengagement so that we can assess...

The State of Hawaii allows paid State taxes as an itemized deduction on the State income tax return. The deduction is available only for individuals with Federal adjusted gross income less than $200,000. Hawaii also limits total itemized deductions to $50,000 for individuals with Federal...

In this study we develop and test a scale to measure perceptions of management accounting service information and quality based on Grӧnroos's (1978; 1983; 1984; 1990) service quality model that relates functional, technical, and image dimensions of service to perceived overall service quality. We test...

Abstract: We examine the impact of ethical and acquisition dynamics related to whether the target initiates the sale of the firm on the method-of-sale decision (auctions vs. one-on-one negotiations), and on shareholder wealth creation. While we find a strong positive relationship between proxies...