...Vaughan Radcliffe; Crawford Spence; Mitch Stein ABSTRACT The impacts of technological change and automation are now being explored in audit, yet parallel studies of tax practitioners are more limited in scope. It cannot be assumed that the two practice areas will follow similar paths. The present...

...Shivaram Rajgopal; Anup Srivastava; Rong Zhao ABSTRACT Despite regulators’ allegations that digital technology giants misuse their market power to earn abnormal profits, there is a dearth of systematic work on (1) whether digital-tech firms in general, and tech giants in particular, earn excess...

...Sean Shun Cao; Guang Ma; Jennifer Wu Tucker; Chi Wan ABSTRACT We introduce a firm-specific measure of the technological aspect of competition—technological peer pressure—and examine firm-initiated product development-related press releases. We argue that empirical examinations of the theorized...