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2014 Best Paper Award For Excellence Schultz And Hollister, 2015 University of Mississippi

2014 Best Paper Award For Excellence Schultz And Hollister

Accounting Historians Notebook

Best paper: "The Delaware and Hudson Canal Company: Forming, Financing and Reporting on an Early 19th Century Corporation."


Three Recipients Of 2015 Margit F. And Hanns Martin Schoenfeld Scholarship Awards, 2015 University of Mississippi

Three Recipients Of 2015 Margit F. And Hanns Martin Schoenfeld Scholarship Awards

Accounting Historians Notebook

Liesel Klemcke is an accounting doctor al student at Stockholm Business School and is interested in studying the history of the financial statement user, financial reporting and the history of the capital markets.Sebastian Hoffmann r ecently accepted an offer fr om the University of Edinburgh Business School as a Lecturer in Accounting. Tânia Nunes is a doctor al student of Accounting at the University of Sao Paulo (FEA-USP, Brazil).


Mississippi Spurs Tax History Research, Andrew D. Sharp 2015 University of Mississippi

Mississippi Spurs Tax History Research, Andrew D. Sharp

Accounting Historians Notebook

This study found no linkage in Vicksburg, Natchez and Mobile between the jib window architectural feature and property tax avoidance during the antebellum period. Jib windows were not utilized to avoid a tax on the number of doors.


Academy Of Accounting Historians Business Meeting At The 2015 Annual Conference Of The American Accounting Association. Minutes, Stephanie D. Moussalli 2015 University of Mississippi

Academy Of Accounting Historians Business Meeting At The 2015 Annual Conference Of The American Accounting Association. Minutes, Stephanie D. Moussalli

Accounting Historians Notebook

At the 2015 Annual Conference of the American Accounting Association Hyatt Regency Hotel, Chicago, IL, West Tower/Bronze Level/Water Tower Rm Sunday, August 9, 2015 7:00 PM to 8:00 PM


Call For Papers, 2015 University of Mississippi

Call For Papers

Accounting Historians Notebook

First International Seminar of Accounting History, Siena, December 3-4, 2015;14th World Congress of Accounting Historians, Pescara, Italy, June 25-27, 2016; Accounting History: Call for papers, Accounting History and the Enlightenment


Accounting Historians Notebook, 2015, Vol. 38, No. 2 (October) [Whole Issue], 2015 University of Mississippi

Accounting Historians Notebook, 2015, Vol. 38, No. 2 (October) [Whole Issue]

Accounting Historians Notebook

October issue


In Memorium: Former Director Of Aah Alabama Corporation Robert Kee (1945-2015), 2015 University of Mississippi

In Memorium: Former Director Of Aah Alabama Corporation Robert Kee (1945-2015)

Accounting Historians Notebook

Dr. Robert Carl "Bob" Kee, age 70, of Tuscaloosa, passed away on October 1, 2015, at Hospice of West Alabama.


Tonya K. Flesher Receives 2015 Thomas J. Burns Biographical Research Award, 2015 University of Mississippi

Tonya K. Flesher Receives 2015 Thomas J. Burns Biographical Research Award

Accounting Historians Notebook

Tonya K. Flesher is the A thur Andersen Professor of Accountancy in the Patterson School of Accountancy at the University of Mississippi. She is a past president of the Academy of Accounting Historians and former Dean of the School of Accountancy.


2014 Best Paper Award For Excellence Garen Markarian, 2015 University of Mississippi

2014 Best Paper Award For Excellence Garen Markarian

Accounting Historians Notebook

Best paper: "The Crisis and Fair Values: Echoes of Early Twentieth Century Debates?"


Congratulations Life Member, Barbara Merino, Receives Public Interest Section Accounting Exemplar Award At 2015 Aaa Annual Meeting In Chicago, 2015 University of Mississippi

Congratulations Life Member, Barbara Merino, Receives Public Interest Section Accounting Exemplar Award At 2015 Aaa Annual Meeting In Chicago

Accounting Historians Notebook

The Public Interest Section Accounting Exemplar Award is given to either an accounting educator or an accounting practitioner (broadly defined) who has made notable contributions to professionalism and ethics in accounting education and/or practice.


Academy Member Spotlight: Robert H. Colson, 2015 University of Mississippi

Academy Member Spotlight: Robert H. Colson

Accounting Historians Notebook

Robert H. Colson is distinguished lecturer in the Stan Ross Department of Accountancy at Baruch College CUNY, New York, New York.


2014 Best Paper Award To Fleischman, Tyson And Oldroyd, 2015 University of Mississippi

2014 Best Paper Award To Fleischman, Tyson And Oldroyd

Accounting Historians Notebook

Best paper: “The U.S. Freedman’s Bureau in Post Civil War Reconstruction”


Academy Holds Annual Business Meeting And Ice Cream Social At The American Accounting Association Annual Meeting In Chicago, 2015 University of Mississippi

Academy Holds Annual Business Meeting And Ice Cream Social At The American Accounting Association Annual Meeting In Chicago

Accounting Historians Notebook

Photographs of meeting


Robertson And Funnell Awarded 2015 Barbara D. Merino Award For Excellence In Accounting History Publication, 2015 University of Mississippi

Robertson And Funnell Awarded 2015 Barbara D. Merino Award For Excellence In Accounting History Publication

Accounting Historians Notebook

Accounting by the First Public Company: The Pursuit of Supremacy Published by Routledge, NY, in 2014.


James Mckinney Receives 2015 Innovation In Accounting History Education Award, 2015 University of Mississippi

James Mckinney Receives 2015 Innovation In Accounting History Education Award

Accounting Historians Notebook

James McKinney, a Clinical Professor of Accounting and Information Assurance at the Robert H. Smith School of Business at the University of Maryland is an award winning author of accounting research, teacher, and student organization faculty advisor.


The Social Accountability Paradox In The Regional Democratic Budget Policy Making, Rutiana Dwi Wahyunengseh, Sri Hastjarjo 2015 Universitas Sebelas Maret; Indonesia

The Social Accountability Paradox In The Regional Democratic Budget Policy Making, Rutiana Dwi Wahyunengseh, Sri Hastjarjo

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

Social accountability has been believed as an approach to overcome the deficit of the formal accountability (both horizontal and vertical accountability). Social accountability is percieved as a public accountability which is initiated by and aimed for the society. Several studies found the effectiveness of social accountability in encouraging a more transparent government and a wider public involvement. Those studies identified variables which contribute to the social accountability, i.e. the degree of government openness; the density of community organizations and their advocation capability; social, political, and cultural environment; and the public information accessibility. Data for this paper is collected through in-depth …


Simple Substantial Economic Effect Regulatory Compliance, David Randall Jenkins 2015 Unaffiliated

Simple Substantial Economic Effect Regulatory Compliance, David Randall Jenkins

David Randall Jenkins

The Internal Revenue Service considers Section 704(b)’s substantial economic effect regulations among the most complex. This course teaches the Treasury Regulations enable simple compliance through (Per Capita: Balances: Ratios) capital account accounting method truncated transitivity, economic effect equivalence, and substantiality’s conclusive presumption. The partnership special allocations public policy mandate is made clear thereby: encourage going concern productivity while discouraging its abandonment.


Evaluating Policy Measures To Tackle Undeclared Work: The Role Of Stakeholder Collaboration In Building Trust And Improving Policy-Making, Colin C. Williams, Anton Kojouharov 2015 University of Sheffield

Evaluating Policy Measures To Tackle Undeclared Work: The Role Of Stakeholder Collaboration In Building Trust And Improving Policy-Making, Colin C. Williams, Anton Kojouharov

Colin C Williams

The aim of this paper is to examine and analyse the realm of policy evaluation approaches and methods as they relate to assessing measures to tackle undeclared work. The discussion is set at the backdrop of a brief review of the more prominent theoretical and conceptual considerations in the policy evaluation literature. The paper then investigates results from policy assessments and evaluations illuminated in the previous GREY working papers, as well as some selected from the Eurofound database. The analysis of a limited sample of available policy evaluations and results demonstrates that a common probable cause of policy failure with …


Se(C)(3): A Catalyst For Social Enterprise Crowdfunding, Dana Brakman Reiser, Steven A. Dean 2015 Brooklyn Law School

Se(C)(3): A Catalyst For Social Enterprise Crowdfunding, Dana Brakman Reiser, Steven A. Dean

Indiana Law Journal

The emerging consensus among scholars rejects the notion of tax breaks for social enterprises, concluding that such prizes will attract strategic claimants, ultimately doing more harm than good. The SE(c)(3) regime proposed by this Article offers entrepreneurs and investors committed to combining financial returns and social good with a means of broadcasting that shared resolve. Combining a measured tax benefit for mission-driven activities with a heightened burden on shareholder financial gains, the revenue-neutral SE(c)(3) regime would provide investors and funding platforms with a low-cost means of screening out “greenwashed” ventures.


Pass-Through Valuation, Robert M. Hull, David P. Price 2015 Washburn University

Pass-Through Valuation, Robert M. Hull, David P. Price

The Journal of Entrepreneurial Finance

Noted scholars argue that (1) economic models of capital taxation have been inadequately adapted to owner-managed enterprises and (2) capital structure researchers have used the wrong models while also improperly measuring key variables. Thus, a model that can overcome these problems should be of interest to academics when teaching capital structure theory and practitioners when determining optimal debt levels. This paper contributes to capital structure practice by using a model that is adaptable to owner-managed enterprises like pass-throughs while also containing relevant variables that are measurable. This paper should be valuable to academics and practitioners in the following ways. First, …


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