...Devendra Kale; Sriram V. Villupuram SYNOPSIS Conservatism captures an asymmetric reporting practice in response to uncertainty in business operations (earnings). Such uncertainty in business operations implies that investors are exposed to tail risk such that there is a probability of large...

... 22 02 2023 2023 ERP system implementation absorptive capacity risk decision making tax function Unlike some aspects of a firm’s IT environment that benefit a specific process, such as customer relations, an ERP system facilitates the flow of data throughout an organization...

...Therese R. Viscelli; Dana R. Hermanson; Mark S. Beasley SYNOPSIS Since the early 2000s, expectations have increased for organizations to strengthen corporate governance with enterprise risk management (ERM) processes, with the accounting profession playing a major role in these efforts...