No. 28-4, May 2017

Index

• Consumable Analytics
• Country‐by‐Country Reporting: The New OECD Guidelines and IRS Final Regulations
• FASB Revises Definition of a Business
• How Would the Stock Exchange Monitoring Role Affect the Performance of U.S. Firms: Evidence From Cross‐Listed Firms in the United States
• Issue Information
• Letter From the Editor
• Managing IT Change—Return on Investment (ROI) as a Motivational Tool
• Nine More Ways to Reduce the CEO's Power of Authority
• Potential Changes in SEC to Affect Registrants
• Tax Court Applies Independent Investor Test to Compensation
• Tax Regime Uncertainty
• The C‐Suite and Fraud
• The FASB Simplifies the Accounting for Share‐Based Payments
• Understanding the New Lease Accounting Guidance