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Volume 14 Number 4 Year 2016

5 articles in this issue 

W. Paul Spurlin

Announcing an open-market repurchase (OMR) is presented as a potential tool for managers to discourage short selling in their firm’s stock.  Empirical testing determines the relation that abnormal short selling that follows an OMR announcement has wi... see more

 

Tim Kizirian, Ruben Sargsyan

This study examines the effects of non-audit services on auditors’ risk and materiality judgments.  The results revealed a significantly negative association between non-audit services and auditors’ risk judgments, but only for services involving fin... see more

 

Samuel Keene, Judith A. Laux

This study investigates stock price behavior of firms with differing levels of customer satisfaction as measured by American Customer Satisfaction Index (ACSI) scores.  Using a fixed effects regression approach, it looks at the association between st... see more

 

Joel Barker, Chadrick Frederick

The Earned Income Tax Credit is a refundable credit designed to assist working families with children; especially those who are considered to be living at or close to the poverty level. Over the last decade billions of dollars have been lost due to the im... see more

 

Kim Bokyeong, Yoon C. Cho

The sharing economy is in the embryonic stage of its development, and empirical research has rarely studied issues in the sharing economy. This study examines the impacts of justice dimensions and perceived values on intention, satisfaction, and loyalty i... see more