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Proposed Revisions To Aicpa/Nasba Uniform Accountancy Act And Nasba Uniform Accountancy Act Rules, Section 3 And Article 14; Exposure Draft (American Institute Of Certified Public Accountants), 2010, December, American Institute of Certified Public Accountants (AICPA), National Association of State Boards of Accountancy 2010 University of Mississippi

Proposed Revisions To Aicpa/Nasba Uniform Accountancy Act And Nasba Uniform Accountancy Act Rules, Section 3 And Article 14; Exposure Draft (American Institute Of Certified Public Accountants), 2010, December, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy

Association Sections, Divisions, Boards, Teams

No abstract provided.


Contingency Theory Perspective On Management Control System Design Among U.S. Ante-Bellum Slave Plantations;, Louis J. Stewart 2010 University of Mississippi

Contingency Theory Perspective On Management Control System Design Among U.S. Ante-Bellum Slave Plantations;, Louis J. Stewart

Accounting Historians Journal

This paper examines the management control-system design of mid-19th century U.S. slave plantations using a contingency theory framework. Large rice plantations that relied on forced labor and tidal-flow agricultural technology were very profitable for their owners. This paper presents a model that links these favorable operating results to a close fit between the control-system design and three key contingent environmental variables. Absentee owners hired managers to provide on-site oversight and periodic operational reporting. These managers relied on slave drivers to assign individualized daily tasks to the plantation's field hands and monitor their performance. Productive field slaves were rewarded with greater …


Accounting Trends And Techniques, 64th Annual Survey 2010 Edition, American Institute of Certified Public Accountants (AICPA) 2010 University of Mississippi

Accounting Trends And Techniques, 64th Annual Survey 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.


Tax Collection Methods: Understanding Business Tax Collection And The Psyche Of Evasion, Kara Johnson 2010 University of Kentucky

Tax Collection Methods: Understanding Business Tax Collection And The Psyche Of Evasion, Kara Johnson

MPA/MPP/MPFM Capstone Projects

“Taxes are the life-blood of government, and their prompt and certain availability an imperious need (Justice Owen J Roberts, Bull V US 295 U. S. 247 (1935))” (Scharf). Tax collection is necessary to ensure revenues are collected to fund governmental services. States are losing tax revenue for a variety of reasons; this paper explores some of the major factors causing states to lose out on tax revenue. It addresses the tax gap, or unpaid taxes due and the economic inefficiencies caused by tax evasion. It analyzes the psyche of noncompliance in an attempt to discover the most efficient manner of …


Petriarch : The Complete Guide To Financial And Legal Planning For A Pet's Continued Care, Rachel Hirschfeld 2010 University of Mississippi

Petriarch : The Complete Guide To Financial And Legal Planning For A Pet's Continued Care, Rachel Hirschfeld

Guides, Handbooks and Manuals

No abstract provided.


Codification Of Statements On Standards For Accounting And Review Services As Of January 2010, Numbers 1 To 19, American Institute of Certified Public Accountants. Accounting and Review Services Committee 2010 University of Mississippi

Codification Of Statements On Standards For Accounting And Review Services As Of January 2010, Numbers 1 To 19, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

AICPA Professional Standards

No abstract provided.


Codification Of Statements On Standards For Attestation Engagements, As Of April 2010, Numbers 1 To 16, American Institute of Certified Public Accountants (AICPA) 2010 University of Mississippi

Codification Of Statements On Standards For Attestation Engagements, As Of April 2010, Numbers 1 To 16, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Aicpa Professional Standards As Of June 1, 2010, Volume 2: Accounting And Review Services, Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute of Certified Public Accountants (AICPA) 2010 University of Mississippi

Aicpa Professional Standards As Of June 1, 2010, Volume 2: Accounting And Review Services, Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 120, As Of February 2010, American Institute of Certified Public Accountants (AICPA) 2010 University of Mississippi

Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 120, As Of February 2010, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Pcaob Standards And Related Rules As Of November 2010, Public Company Accounting Oversight Board, American Institute of Certified Public Accountants (AICPA) 2010 University of Mississippi

Pcaob Standards And Related Rules As Of November 2010, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Should Kentucky Tax Professional Services As A Way To Raise Revenue? An Economic Analysis Of Possible Revenue Options, Meghan Mando 2010 University of Kentucky

Should Kentucky Tax Professional Services As A Way To Raise Revenue? An Economic Analysis Of Possible Revenue Options, Meghan Mando

MPA/MPP/MPFM Capstone Projects

Currently Kentucky is facing a budget deficit of $108 million dollars for the fiscal year 2010. As some lawmakers search for revenue options, one possibility is to consider a sales tax on professional services.

Professional services are considered any kind of service that requires skill, knowledge, reputation, ethics, and creativity. For the purpose of this study, medical services are not included in this category. Many of the services are infrequent, such as the services of an attorney or an accountant. A professional services tax could be used for both businesses and individuals, or could make businesses tax exempt. As of …


Reporting On Controls At A Service Organization : (Supersedes The Guidance For Service Auditors In Au Section 324, Service Organizations [Aicpa Professional Standards, Vol. 1]); Statement Of Standards For Attestation Engagements, 16, American Institute of Certified Public Accountants. Auditing Standards Board 2010 University of Mississippi

Reporting On Controls At A Service Organization : (Supersedes The Guidance For Service Auditors In Au Section 324, Service Organizations [Aicpa Professional Standards, Vol. 1]); Statement Of Standards For Attestation Engagements, 16, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.


Aicpa Professional Standards As Of June 1, 2010, Volume 1: U.S. Auditing Standards-Aicpa, Attestation Standards, American Institute of Certified Public Accountants (AICPA) 2010 University of Mississippi

Aicpa Professional Standards As Of June 1, 2010, Volume 1: U.S. Auditing Standards-Aicpa, Attestation Standards, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Auditing Revenue In Certain Industries, With Conforming Changes As Of March 1, 2010; Audit And Accounting Guide, American Institute of Certified Public Accountants. Auditing Revenue Steering Task Force 2010 University of Mississippi

Auditing Revenue In Certain Industries, With Conforming Changes As Of March 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Auditing Revenue Steering Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements : Health And Welfare Benefit Plans, June 2010 Edition, American Institute of Certified Public Accountants (AICPA) 2010 University of Mississippi

Checklists And Illustrative Financial Statements : Health And Welfare Benefit Plans, June 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Investment Companies Industry Developments, 2010/11; Audit Risk Alerts, American Institute of Certified Public Accountants (AICPA) 2010 University of Mississippi

Investment Companies Industry Developments, 2010/11; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Transfer Pricing: Current Problems And Solutions, Ronald Wu 2010 Claremont McKenna College

Transfer Pricing: Current Problems And Solutions, Ronald Wu

CMC Senior Theses

The current problems and possible solutions surrounding United States transfer pricing regulations are discussed and studied. The schemes large multinational companies are implementing to legally evade taxes are uncovered as the financial effects to the United States Treasury and government are becoming material. The benefits for these schemes are financially advantageous for corporations as they are able to report larger profits and higher returns for investors. But this is being done at the expense of our government. Corporations are finding ways to escape the high U.S. corporate tax rate and lower their global tax liabilities by allocating income to lower …


Impact Of The Federal Estate Tax On The La Dodgers, Mark Gose 2010 Claremont McKenna College

Impact Of The Federal Estate Tax On The La Dodgers, Mark Gose

CMC Senior Theses

This paper addresses the impact of the federal estate tax on a family-run business as well as the optimal estate planning techniques that can be implemented to ease the estate tax burden.


Reporting On Compiled Prospective Financial Statements When The Practitioner's Independence Is Impaired : (Amendment To Statement On Standards For Attestation Engagements No. 10 Section 301, Financial Forecasts And Projections [Aicpa, Professional Standards, Vol. 1, At Sec. 301 Par. 23]); Statement On Standards For Attestation Engagements 17, American Institute of Certified Public Accountants. Auditing Standards Board 2010 University of Mississippi

Reporting On Compiled Prospective Financial Statements When The Practitioner's Independence Is Impaired : (Amendment To Statement On Standards For Attestation Engagements No. 10 Section 301, Financial Forecasts And Projections [Aicpa, Professional Standards, Vol. 1, At Sec. 301 Par. 23]); Statement On Standards For Attestation Engagements 17, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.


Firm's System Of Quality Control (Redrafted); Statement On Quality Control Standards, 8, American Institute of Certified Public Accountants. Auditing Standards Board 2010 University of Mississippi

Firm's System Of Quality Control (Redrafted); Statement On Quality Control Standards, 8, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.


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