Vol. 21 No. 4 (2021)

Articles

• Audit Committee Chair Characteristics and Real Earnings Management

  Shiyaamsundar Thiruvadi, Sheela Thiruvadi, Kelly E. Carter

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• Environmental, Social and Governance (ESG) Evaluation and Organizational Attractiveness to Prospective Employees: Evidence From Japan

  Lian Liu, Naoko Nemoto

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• Financial Statement Fraud and the Failure of Corporate Financial Statement Fraud Prediction

  Wm. Dennis Huber, James A. DiGabriele

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• The Performance of US Marijuana Stocks

  Raymond A. K. Cox, Quan Cheng

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• Detecting and Deterring Not-for-Profit Organization Accounting Fraud

  Wayne Balfour, Gene Sullivan, Stanley Self, Rachel Byers

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• Will “Bharat Financial Inclusion” Rise From the Ashes? Analysis of M&A and Emerging Issues

  C. S. Balasubramaniam, Prabhat Varma, Hardeep Kaur

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• Customer Bargaining Power and Accrual-Based Earnings Management

  Tanweer Hasan, Kevin Berry, Stacy Boyer-Davis

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• A Study of CFO and CEO Attributes: Cash and Operating Cycles as Determinant Measures of Success

  Amy Fairfield

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• Ideas That Fall Flat: The Effect of Flat Tax on Income Inequality

  Levan Efremidze, Rena Salayeva

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• Blockchain in Taxation

  Derya Yayman

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• The Role of Instructor Due Diligence in Volunteer Income Tax Assistance (VITA): Evidence From One University-Level Program

  Christine Kuglin, Amy Cardillo

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• Using a Plant Tour to Help Teach Job Order Costing

  Timothy Creel, Veronica Paz, Christine Olear

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• Financial Efficiency and the Lucas Puzzle

  Amir Goren

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