The overall goal of financial reporting is to provide high quality financial information regarding reporting entities that is useful for informed decision making. Considering most organizations have multiple groups of stakeholders which often have differing and competing informational needs, as well as expectations and desired outcomes, the accounting expectations gap has become a topic of current debate in many business circles. Historically, the accounting expectations gap has centered around the role of the auditor and audit responsibility. The financial accounting expectations gap encompasses what the preparers of the statements and auditors believe they should contain and includes what stakeholders believe the financial statements should contain. The purpose of this paper is to extend and apply existing literature to the financial reporting expectations gap and bridge the gap in between the two approaches. The conclusions, recommendations, and implications reached are generalizable and appropriate for use in developing best practice solutions.

With a wave of recent tax inversion and corporate reorganization discussions, corporate tax strategy has begun to move to the forefront of media, public and Congressional attention. These high-profile inversion strategies have gained momentum and achieved heightened attention, becoming a matter of public policy matter in 2014. While corporate international tax strategies have existed since the dawn of the U.S. federal income tax, inversions in their current form have been active only since the 1980s. Using three predominate inversion cases as a lens; this research intends to fill a gap in the existing literature relating to corporate inversions. By combining existing case law, tax legislation, and Treasury regulations, this paper develops a framework for supporting strategic global tax initiatives. The conclusions and recommendations reached are generalizable and appropriate for use in developing best practice solutions.

The role of taxation in the area of foreign direct investment and economic growth has been the topic of many studies. With the effect of newly enacted corporate tax reform in the United States the impact will become the topic of many future studies. This paper will review the common factors used to correlate the impact of corporate taxation on Foreign Direct Investment decision making. The purpose of this research is to review and outline the sensitivity to taxation based on a multiplicity of economic factors that will include taxation on the return on investment and global profits. For the purposes of this research only indirect taxes haven been considered. The conclusions, recommendations and implications reached in this study are generalizable and appropriate for use in developing best practice solutions.

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The object of competition laws in the European Union is to protect competitors as well as competition. In addition to the protection offered by the EU itself, many EU member nations have enacted competition laws to curb anti-competitive acts, and specifically to prevent unfair competition. Thus, it might be supposed that competition law in the European Union would provide a substantial benefit to entrepreneurs and would facilitate entrepreneurship. Unlike the United States, enforcement of competition law in Europe has historically been the domain of the government, generally by the of the European Commissioners for Competition, and does not rely on private actions of businesses affected by competition law violations.By combining existing worldwide case law, legislation, and governmental policies as a lens, this paper analyzes the growth of entrepreneurial enforcement of unfair competition practices, and reviews issues still in development.