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Articles 1 - 6 of 6
Full-Text Articles in Business
Some Free - Some Fee: The Emerging Business Model For E-Content Web Sites, Meg C. Murray, Ravi Narayanaswamy
Some Free - Some Fee: The Emerging Business Model For E-Content Web Sites, Meg C. Murray, Ravi Narayanaswamy
Faculty and Research Publications
The rapid emergence of E-commerce with its competitive characteristics has transformed the business landscape. In its short lifespan of little more than a decade, the Internet marketplace has already seen a dramatic cycle of high peaks and low valleys. E-content sites, whose primary product is information, have had the most difficulty sustaining profitability. The central proposition is that a firm’s business model is an important locus of innovation and a crucial source of revenue creation for its stakeholders. Consequently, the question has become how can an Internet business and e-content Web site, in particular, support a sustainable business model. There …
Factors To Be Considered In Determining A Corporation's Commercial Domicile, A. Bruce Clements
Factors To Be Considered In Determining A Corporation's Commercial Domicile, A. Bruce Clements
Faculty and Research Publications
Laws can vary significantly in taxing multijurisdictional companies depending on a company's degree of corporate presence in the taxing state, the type and source of income earned, and the type of property used or held in the state. Several critical factors can determine a company's tax liability in a state, including the location of the company's commercial domicile. The US Supreme Court's decision in the Wheeling Steel case regarding commercial domicile is overriding in federal, as well as state courts. Accordingly, multistate companies and their tax advisors should consider the location of central management activities when planning to start or …
Family Businesses' Contribution To The U.S. Economy: A Closer Look, Joseph H. Astrachan, Melissa Carey Shanker
Family Businesses' Contribution To The U.S. Economy: A Closer Look, Joseph H. Astrachan, Melissa Carey Shanker
Faculty and Research Publications
In 1995, we were commissioned to conduct research on the impact of family businesses on the U.S. economy. A search of all relevant research led to the conclusion that the majority of existing data relating to family businesses' economic contributions were not grounded in empirical research, and the definitions used to distinguish family businesses from other enterprises were ambiguous or nonexistent. In 1996, we published a paper providing a framework for assessing the economic impact of family businesses across three ranges, defined by the degree of family involvement in the businesses. This paper revisits that research and updates and improves …
Enemy At The Gate: Threats To Information Security, Michael E. Whitman
Enemy At The Gate: Threats To Information Security, Michael E. Whitman
Faculty and Research Publications
A firm can build more effective security strategies by identifying and ranking the severity of potential threats to its IS efforts.
Coso: More Relevant Now Than Ever, Heather M. Hermanson
Coso: More Relevant Now Than Ever, Heather M. Hermanson
Faculty and Research Publications
In 1992 when the Committee of Sponsoring Organizations of the Treadway Commission (COSO) issued its internal control framework, few would have guessed that the framework would become an integral part of corporate accountability a decade later, but things are moving in that direction. COSO's framework may become an important tool for implementing the directives set forth in the Sarbanes-Oxley Act of 2002. With the newly mandated reporting on controls and other directives set forth in the Sarbanes-Oxley Act, the full effect of COSO's internal control vision may finally be realized. COSO's framework may help to address compliance with the new …
The Role Of Bargaining Style In Public Company Audits, Heather M. Hermanson, Kurt S. Schulzke, G. Richard Shell
The Role Of Bargaining Style In Public Company Audits, Heather M. Hermanson, Kurt S. Schulzke, G. Richard Shell
Faculty and Research Publications
According to prior auditing research, negotiation plans an important role in audit outcomes. General purpose negotiating literature suggests that bargaining styles are an important factor in business negotiations and that bargaining style mismatches between negotiating counter-parties can influence negotiation results. To date, the role of auditors' bargaining-style tendencies in audit negotiations has gone unnoticed in the auditing literature. A study examines the bargaining styles of accountants and managers as measured by the Thomas-Kilmann Conflict Mode Instrument. The results suggest that accountants are predisposed to avoid conflict or accommodate whereas managers are predisposed to collaborate or compete. Recognizing this potential mismatch …