Problem statement: Worldwide, electronic filing (e-filing) system and its’ adoption has attracted much attention, however, scholarly study on accounting professionals’ acceptance of e-filing system is scant. Approach: This study aimed (i) to examine factors that motivated professional accountants to use e-filing (ii) to solicit their usage experience and (iii) to assess the barriers to adoption...

OBJECTIVE We estimated associations between experiencing a home foreclosure filing and experiencing a child protective services (CPS) investigation or substantiation. METHODS We linked a large sample drawn from administrative data on foreclosure filings, CPS involvement, and participation in a host of other public programs for >60,000 Wisconsin households over a 4-year period from 2008 to 201...

This paper documents significantly negative stock price reactions to shareholder initiated class action lawsuits. We find that shareholders partially anticipate these lawsuits based on lawsuit filings against other firms in the same industry and capitalize part of these losses prior to a lawsuit filing date. Consequently, we show that filing date effects understate the magnitude of shareholder ...

This paper discusses the factors affecting the adoption of electronic tax-filing systems. Using the technology acceptance model (TAM) as a theoretical framework, this study introduces “perceived credibility” as a new factor that reflects the user’s intrinsic belief in the electronic tax-filing systems, and examines the effect of computer self-efficacy on the intention to use an electronic tax-f...

This study uses novel data mining methods in order to observe students' personal information space organization strategies in the personal Web space allocated to them on the university servers. The study included 518 users with a personal information space of at least 10 files. Data regarding their personal information space was collected, and a clustering algorithm was applied in order to iden...

Electronic tax filing is an emerging area of e-government. This research proposes a model of e-filing adoption that identifies adoption factors and personal factors that impact citizen acceptance of electronic filing systems. A survey administered to 260 participants assesses their perceptions of adoption factors, trust and self-efficacy as they relate to e-file utilization. Multiple linear reg...