This dissertation explores the cybersecurity risk disclosure and the information an organization signals via disclosure contents. Extant literature acknowledges the ability of the cybersecurity risk disclosure to predict subsequent related outcome...
Information technology, Industrial management, Accounting
Description
Firms believe their investments (of time and money) in IT increase their IT capabilities that, in turn, improve their competitive position in the marketplace. But to invest, firms need to understand how IT capability impacts business value. This d...
Based on Aristotle’s philosophy that ethics can be taught, this study examines whether the behavior of licensed accounting professionals is influenced by increased ethics Continuing Professional Education (CPE) required by state licensing boards. ...
The passage of the Tax Cuts and Jobs Act of 2017 (TCJA) provides a unique context in which to examine the effects of U.S. taxation of foreign earnings on the behavior of multi-national corporations (MNCs). Prior to the TCJA, the U.S. levied corpor...
Turnover is a prominent issue as organizations seek to retain quality personnel in the face of shortages in skilled and experienced labor. However, prior research in the area has produced mixed results which may be in part due to difficulties in o...