We investigate the relationship between audit fees and subsequent financial statement
restatements in the years following the Sarbanes-Oxley Act of 2002 (SOX). After controlling for …

We investigate the relationship between future financial statement restatements and audit
report lags. Audit report lags are defined as the number of days between the fiscal year-end …

In response to allegations of widespread abuse in the business press, we investigate the
reliability of the three rate estimates required under SFAS 87—the discount rate, expected rate …

In this paper, we summarize our recent research into the association between abnormal audit
report lags (the length of time between the fiscal year-end and the audit report date) and …

This study examines topics currently addressed in the introductory Accounting Information
Systems (AIS) course and makes comparisons to past studies. The study includes an …

The purpose of this study is to investigate the current state of accounting education in terms
of the technology being employed by professors in accounting courses. We address the …

Purpose – The purpose of this paper is to review the literature concerning supply chain
management technology (SCMT) and financial performance, and to present a model for …

The purpose of this study is to explore the learning and teaching techniques that accounting
professors use in their courses to educate students. In this chapter, we answer the following …

Supply chain management (SCM) software vendors, analysts, and others claim that firms
implementing SCM software stand to benefit by being able to reduce inventory holdings and …

In an effort to expand data analytics instruction, universities have launched data analytics
majors and graduate programs in data analytics. While this effort meets the need for …