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The purpose of this paper is to investigate the antecedents of individuals’ behavioral intention to transact in blockchain cryptocurrency through the theoretical lens of the expanded theory of planned behavior (TPB).

This study investigated the antecedents of a blockchain cryptocurrency adoption framework by adapting well-established items from the information systems (IS) and psychology literature to produce a survey instrument to measure individuals’ intention to engage in blockchain cryptocurrency transactions. The survey was administered to 492 individuals through Amazon Mechanical Turk.

This study resulted in a research model of an individual’s intention to transact with a blockchain cryptocurrency. Results indicated that the expanded TPB model explains 63.5% of the variance in intention to adopt cryptocurrency for transactional usage. In this study, all paths leading to behavioral intention were found to be significant in the hypothesized directions. In addition, all paths leading to attitude, subjective norms and perceived behavioral control were found to be significant in the hypothesized directions.

This study furthers prior literature by empirically validating the expanded TPB in the context of individuals’ intention to use cryptocurrency for transactional purposes. This study can better inform practitioners on individual attitudes and behaviors toward transactional cryptocurrency use. The findings provide regulators meaningful insights toward the development of a regulatory framework which encourages innovation while safeguarding the interests of individual citizens.

Experiential learning projects require students to go further than the typical theoretical and conceptual MBA coursework requiring them to draw on their previously acquired skills to solve actual business problems from a real-world client. The purpose of this paper is to offer a detailed overview of an experiential learning global consulting project and its potential benefits, along with practical classroom recommendations.

This paper describes a global consulting project embedded in an MBA international consulting course involving a German manufacturing company operating a single production facility in the USA.

Findings suggest that in post-class assessments students were quite supportive, touting is as one of the most beneficial to their MBA education and their job placement upon graduation.

This experiential project has largely been assessed through qualitative feedback from both the students and the client. Future research efforts should assess the project in a more robust fashion. Going forward, the use of survey assessments on the project as a whole would provide more objective feedback. Obtaining feedback from graduates 1 to 5 years post-graduation would provide a valuable perspective on the project’s overall effectiveness.

The global consulting project described in this manuscript provided students with a vehicle to mimic a consulting engagement with an actual client in a real-world context.

The global consulting project described in this manuscript provided students with an opportunity to develop further their global and cultural competence. In addition, it provides an opportunity for students to fully develop the critical thinking skills, business acumen and the soft skills required of them to be successful in their future careers.

The combination of an international context and high degree of client engagement on this project make it a unique learning opportunity. This project is different as it provides a comprehensive, step-by-step, integrated approach that begins with an extensive interview process to secure a spot on the team with limited openings, then client discussions to identify the problem and determine the scope of engagement, which includes a client contract that outlines the objective and the deliverable of the engagement, followed by personal skill assessment to draw upon meta-competences necessary for the project’s success. Immersing the students in the client engagement, wherever it may take them both intellectually as well as physically (i.e. domestic and international locations) creates a template from which they can draw upon periodically as they progress in their professional.

This paper seeks to examine the differences between executives and investors in the perception of determinant factors in executive compensation.

From a survey instrument comprised of archival executive compensation determinant items, a factor analysis is performed to examine the construct determinant perceptions unique to executives and non‐executive investors.

The authors find differences in factors between executives and non‐executive investors in a manner expected by agency theory. Non‐executive investors place greater weight on factors related to performance and less weight on human capital factors, while executive investors place greater weight on human capital factors in determining executive compensation.

This study is limited in that the sample may not be representative of the population of chief executive officers or shareholders in the USA.

Differing factors suggest that there is a misalignment of measures desired to be the foundation of executive compensation. The differing measures used to potentially motivate agents (executives) by principals (investors) results in an agency cost.

The authors have documented a difference between executives and investors in factors desired to determine executive compensation.

This study aims to examine the effect on stock returns of 28 terrorist and military events occurring between 1963 and 2012. The authors divide the sample and examine these attacks on the basis of industry, country targeted, location, terrorism versus militarism and predicted overall impact.

The authors measure the effects of the events in our sample along several dimensions: in the aggregate; comparatively across industries; by each event’s predicted level of impact; by the type of event (terrorist versus military); by the location of the attack (USA or outside the USA); and by whether the USA was, directly or by proxy, the primary target of the attack.

Stock returns are significantly lower for those industries predicted to be most hurt than for other industries. Events that the authors predict to be of high impact to the market are followed by significantly lower returns than events we predict to be of low impact. Stocks perform significantly worse on the days of terrorist events than on the days of military events, but the opposite is true for the day after. Significantly lower returns follow events that occur inside the USA or where the USA was the primary target.

This study focuses on 28 high-profile events over a 50-year period and makes several new contributions to the literature. The authors find compelling cross-sectional differences between stock returns at the industry level as well as predictable differences in mean returns between events. The authors distinguish between terrorist and military attacks and also separate the sample geographically.

The authors believe that this study can help researchers and investors more deeply understand the overall market and industry effects of significant terrorist and military events.

By offering a thorough examination of the differences between high-profile attacks in the context of stock returns both on the day of and the day immediately following those attacks, the authors hope that people will be able to better grasp the likelihood and magnitude of the initial damage done by these attacks as well as the subsequent recovery.

Most studies that examine the effects of terrorism on the stock market focus on one or two specific events or stock market locations. They also tend to concentrate on very specific characteristics of the attack(s) that they examine, such as the size of the market or the aggregate effect to that market. The authors study 28 high-profile events over a 50-year period and examine them by industry, country targeted, location, terrorism versus militarism and predicted overall impact. This study presents many new results using these classifications.

The purpose of this paper is to investigate the influence of six determinants on taxpayers' intention to adopt e‐file systems. The proposed model integrates technology adoption factors from the unified theory of acceptance and use of technology (UTAUT) model with personal perceptions on trust, efficacy, and security into one parsimonious yet explanatory model of e‐file adoption.

A survey was administered to 304 US taxpayers to capture their perceptions of e‐filing. The survey was developed using existing scales in the literature. Responses were measured on a seven‐point Likert scale, ranging from 1 (strongly disagree) to 7 (strongly agree). The results were tested using multiple linear regression analysis.

The findings of this research show that theoretical constructs from the UTAUT model are well suited in explaining intentions to use multiple e‐government services. Specifically, the results indicate that three factors from the UTAUT model (performance expectancy, effort expectancy, and social influence) play a significant role in predicting taxpayers' e‐filing intentions. More importantly, the research findings indicate that personal factors (web‐specific self‐efficacy (WSSE) and perceived security control), along with UTAUT factors, have a significant impact on taxpayers' e‐file intentions. The proposed model explains 63.5 percent of the variance in taxpayers' e‐file intentions.

This study contributes to the literature by integrating determinants from the UTAUT model with personal perception factors to explain e‐file adoption. This merging of UTAUT with theories, such as social cognition, that emphasize human perception, is the direction that must be taken by researchers in an effort to understand taxpayers' intentions to adopt e‐file systems. While the proposed model explained 63.5 percent of the variation in e‐file use intention, there are limitations to this research. The participants in this research are not sufficiently diverse in culture, socio‐economic level, etc. and 89 percent of the research participants are Caucasian. In addition, the participants were recruited from limited geographical locations. The strength of the model should be validated using more diverse research participants that will increase the variation in the data collected.

The paper presents a parsimonious, yet integrated, model of e‐file diffusion. The integration of adoption factors with personal perceptions of trust, efficacy, and security represents a significant step forward in explaining e‐file adoption.

The US Congress set the original goal that 80 per cent of all tax returns should to be filed electronically for the 2007 tax year. Unfortunately, only 70 per cent of the total returns were electronically filed (e-filed) in 2017. This paper aims to examine the longitudinal progress of total tax returns e-filed by individuals, businesses and “other” categories for the period from 2004 to 2017 and projects a timeline to attain the goal.

A comprehensive computation and analysis were performed for the volume, ratios and growth of e-filing for the major types of return. A parallel analysis was performed for the business categories. Applying various time series and exponential smoothing forecasting models, the authors projected major return e-filings for the forecast horizons from 2018 to 2025.

First, individual tax returns filed electronically have attained the target goal of 80 per cent since 2012, the extended deadline by Congress, so have corporations and partnerships for Fiscal Year 2017. Second, both the e-file volume and e-file rate for the grand total, individuals and businesses exhibit monotonically increasing trends over the sample period. Third, of the grand e-filings, individual returns constitute the vast majority of 84 per cent, while business e-files are less than 12 per cent.

This study is a holistic and comprehensive analysis of the adoption of e-filing in the USA. From the longitudinal analysis and the variety of forecasting models applied, the results show that the focus should be on the employment tax e-file as it stands at only 41 per cent for 2017 due to few mandates, while the returns make up 65 per cent of total business returns. The authors projected that the grand total e-filing will attain the Congressional goal of 80 per cent by 2020 along with proposed strategies and recommendations.