Open Access. Powered by Scholars. Published by Universities.®

Accounting Commons™

Open Access. Powered by Scholars. Published by Universities.®

Communication

PDF

2013

Articles 1 - 2 of 2

Full-Text Articles in Accounting

Loving: Who Can The Irs Regulate?, Robert D. Probasco Dec 2013

Loving: Who Can The Irs Regulate?, Robert D. Probasco

Robert Probasco

A recent change to the regulations governing practice before the Internal Revenue Service, commonly known as “Circular 230,” is under attack.

In 2011, the IRS amended Circular 230 to regulate hundreds of thousands of tax return preparers who were not already covered by Circular 230 as attorneys or CPAs. The government describes these new regulations as of “exceptional importance to the administration of the tax laws.” But in January, the district court in Loving v. Internal Revenue Service granted declaratory and injunctive relief to the plaintiffs, concluding that the IRS lacked the authority to issue or enforce the new regulations. …

Go to article

Changes In Auditing: A Three Part Investigation, Denise R. Hanes Jan 2013

Changes In Auditing: A Three Part Investigation, Denise R. Hanes

2013

This dissertation consists of three studies investigating changes in auditing. This abstract summarizes each study, including purpose, methodology, and findings.

The first study synthesizes the extant literature examining geographically distributed work arrangements in other disciplines such as management and social psychology. Focusing on communication and coordination, knowledge sharing, work design, and social identity in geographically distributed teams, I identify opportunities for future research to expand our understanding of how geographically distributing audit work impacts auditors, the audit process, and audit quality.

My second paper explores a key contributor to the success of geographically distributed work highlighted in my literature review: …

Go to article