Vol. 25 No. 1 (2025)

Articles

• Fintechs and Banking: A Note on Neobank Risks

  Jason Brown, K. Michael Casey, Mark McMurtrey

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• Humor in the Classroom: An Introvert’s Perspective and Implementation

  Adam Y.C Lei, Huihua Li

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• Valuation Considerations of Stock Based Compensation: A Case Study of Semiconductor Firms

  Russell Engel, Bridget Lyons

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• Evaluating Technical Trading Strategies in US Stocks: Insights From Data-Snooping Test

  Yifei Wang, Yidong Chen, Hongyu Tian, Zane Wayne

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• Historical Development of Taxation From Ancient Times to Modern Day: Implications for the Future

  David Kerr, Dennis Lassila, Katherine Taken Smith, Lawrence Murphy Smith

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• Alternative Retirement and Estate Planning Strategies since the Elimination of the Stretch IRA

  Shari Lawrence, Stephanie Merrell, Andrea Chiasson

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• Assessing Audit Committee Effectiveness: An Examination of a Sample of Studies From the Recent Years

  Ganesh M. Pandit

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• Exploring Voluntary Disclosure of Gift Card Breakage: Insights From Agency and Signaling Theory

  Gregory G. Kaufinger, Chris Neuenschwander

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• The Contemporary Landscape of the CPA Profession: SEC Enforcement Actions Highlight Issues Relating to Ethics and Technical Competencies

  Roger B. Daniels, Roxane DeLaurell

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• Financial Analysis of the Operations of Pošta Slovenije, d. o. o., and a Comparison With the Performance of Some European Postal Operators

  Miha Robežnik, Vladimir Bukvič

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• Examining the Volunteer Income Tax Assistance (VITA) Program: Navigating Challenges and Embracing Opportunities

  Ran Li, Elizabeth S. Quaye, Daniel J. Gaydon , Daniel P. Mahoney

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