Accounting Commons^™

Taxation As It Relates To Politics, Small Business & Corporate America, Elizabeth Assaf, Rebecca Wuorio

Honors Theses and Capstones

No abstract provided.

Amendment To Statement On Auditing Standards No. 122, Section 700, Forming An Opinion And Reporting On Financial Statements; Statement On Standards, 131, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.

The Effect Of Competitive Advantages On Corporate Tax Avoidance: A Determinant Or Excuse?, Andrew Dale Almand

Electronic Theses and Dissertations

Recently, managers of U.S. corporations have explained the motivation behind engaging in extreme and public forms of tax avoidance (i.e. corporate inversions) as addressing the inability to gain or maintain global competitive advantages (Security 2014, 1). While prior research explores how a corporation’s overall business strategy can affect tax avoidance behavior (Higgins et al. 2015) and measures the effects of different components of competitive advantages on tax avoidance (Kubick et al. 2015; Gao et al. 2015), how total global competitive advantages impact tax avoidance remains an unanswered empirical question. Therefore, this study considers the following research questions: 1)How does the …

Are Tax Exemptions For "Churches" A Blessing Or A Curse For Taxpayers?, Hannah Bauman

Honors Theses

This paper focuses on the rules and requirements governing the participation of religious organizations as defined in IRC § 501(c)(3) in the political process. Included in this is a study of historical events and case law both for and against the participation of religious organizations in politics.

Global Dental Equipment: How Variance Analysis Can Help A Startup Business Survive Growing Pains, Michael T. Lee, Celia J. Renner

Accountancy Faculty Publications and Presentations

This educational case study describes an entrepreneurial crisis at Global Dental Equipment (GDE), a company selling used dental equipment. GDE had grown from a startup and reached a volume of activity such that the founder was no longer able to personally manage all of the dayto- day aspects of the business. The evolution of GDE from startup to rapid growth to bringing in outside investors and a Board of Directors is described. During its early years, GDE’s accounting system supported historical reporting, compliance, and taxation requirements. However, GDE reached a point where it needed to use more detailed and relevant …

دوافع ووسائل تبني الإدارة لممارسات إدارة الأرباح المحاسبية وسبل الحد منها دراسة تطبيقية لعينة من الشركات العراقية, ناظم شعلان جبار

Muthanna Journal of Administrative and Economics Sciences

المستخلص: نظرا للأهمية التي يمثلها صافي الربح بالنسبة للأطراف ذات العلاقة بالمؤسسة تلجأ الادارة الى ممارسة نوع من التأثير المتعمد والتلاعب بالأرباح المعلنة من خلال استخدام أساليب حقيقية أو محاسبية سواء كانت في اطار المعايير والمبادئ المحاسبية أو خارجها وذلك سعيا منها وراء تحقيق أهداف ورغبات معينة, لذلك فان اعتماد الأطراف ذات المصلحة على رقم الربح المحاسبي وحدة دون الأخذ بعين الاعتبار العوامل الأخرى التي تؤدي الى تخفيض مستوى جودة الأرباح من شأنه أن يؤدي الى اتخاذ قرارات غير عقلانية بسبب وجود تحيز في قياس الدخل من طرف الادارة, وبالرغم من الدور الذي يمكن أن تلعبه المعايير المحاسبية في الحد …

أهمية الافصاح عن الايراد المتولد عن التجارة الالكترونية في الوحدات الاقتصادية المطبقة للنظام المحاسبي الموحد, اسعد منشد محمد

Muthanna Journal of Administrative and Economics Sciences

ملخص البحث : ان جميع الإجراءات المحاسبية تأسست ونشأت وطورت للتعامل مع البيئة التجارية التقليدية بهدف خروج النظام المحاسبي بمعلومات تتمتع بمصداقية اكثر والملائمة لعملية اتخاذ القرارات . و اليوم وفي ظل التطور الهائل الذي لحق بالأعمال وتطبيق بلدان العالم البيئة التجارية الجديدة المتمثلة بالتجارة الالكترونية والعولمة التي أزالت جميع القيود والحدود الاقتصادية للدول وحولت الأسواق المحلية الى أسواق عالمية مفتوحة من خلال التجارة الالكترونية ، قد وضعت المحاسبين أمام تحديات جديدة في الفكر المحاسبي ، فتناول الباحث موضوع الإيراد المحاسبي المتولد من خلال التجارة الالكترونية وأهمية الإفصاح عن هذا الإيراد ضمن البيانات المالية للوحدة الاقتصادية كون أن الإيراد وتحققه …

الاقتصاد البسيط… واشكالية تزايد الاستهلاك البذخي في العراق انموذجا للمدة 2004-2014, غسان طارق ظاهر

Muthanna Journal of Administrative and Economics Sciences

المستخلصالاستهلاك سلوك طبيعي للإنسان للمحافظة على وجوده وتلبية حاجاته وإذا تخطى الاحتياجات المطلوبة فأنه يعد سلوكا سلبيا تعدى مرحلة الحاجة المعقولة والمبررة من سلع وخدمات أساسية إلى أخرى كمالية، فالعراق يعد واحداً من تلك الدول الذي انفتح على العالم الخارجي بعد تغيير النظام السياسي عام 2003، والسماح له بتصدير النفط دون قيد او شرط، وفتح الحدود امام مختلف انماط التجارة، مما سمح بتدفق السلع والخدمات من والى العراق، فضلا عن الرغبة المفرطة للأسر العراقية نحو الاستهلاك كردة فعل لما عاشه الشعب العراقي من ظروف قاسية اقتصادية واجتماعية ونفسية، لذا يحاول الباحث تسليط الضوء على ظاهرة تزايد الاستهلاك البذخي واثره على …

دراسة تحليلية لأسباب عدم اقرار الموازنة العامة في العراق للعام 2014, سندس جاسم شعيبث

Muthanna Journal of Administrative and Economics Sciences

انهى العراق عام 2014 بدون اقرار الموازنة نتيجة للخلافات والنزاعات السياسية والاختلالات في بعض مواد الدستور التي هيأت لذلك وما نتج عن ذلك من اثار على الاقتصاد العراقي وعرقلة مسار التنمية في العراق ، واتى عدم اقرارها في ظل ظروف استثنائية عاشها العراق في عام 2014 من انخفاض اسعار النفط والاوضاع الامنية المتدهورة التي جعلت العراق يعاني من عجز حقيقي، وركزت هذه الدراسة على مسائل مختارة دون ادعاء التغطية الشاملة.

The Abuse Of Foreign Income Tax Credit, Janki P. Patel

Honors College Theses

This analytical study examines the abuse of foreign income tax credit with the provided data from 1996 – 2011. There are various ways to categorize the foreign tax credit, yet this study examines the foreign tax credit taken in various geographic regions. Additionally, it also analyzes the individual foreign tax credit claimed and corporate tax credit claimed to conclude on which unit abuses the credit utmost.

Graduate Bulletin, 2016-2017 (2016), Minnesota State University Moorhead

Graduate Bulletins (Catalogs)

No abstract provided.

The Evolution Of The Annual Report To Shareholders, Laura Elizabeth Willimon

Honors College Theses

This exploratory study examines the evolution of the annual report to shareholders between 2005 and 2014. Several typical yet elective elements of annual reports are examined, specifically looking at the elements of sustainability, interactive interface, and length as it changed year to year. Additionally, I examined changes in independent auditor and classified companies according to Global Industry Classification Standards sectors.

The Effects Of Corporate Social Responsibility On Financial Performance, Marly Mentor

Honors Undergraduate Theses

Companies have taken the initiative to be socially responsible over the years. In the past, the focus for companies has been on maximizing wealth. With the growth of corporate social responsibility (CSR), there has been many debates regarding its benefits. More companies are beginning to realize the value of being socially responsible and how critical it is to business function. This paper researches past studies on the relationship between corporate social responsibility and financial performance. This relationship is then tested using a reliable source of data on corporate social responsibility performance. This study uniquely looks at the accounting and market-based …

The Influence Of Guilt Cognitions On Taxpayers’ Voluntary Disclosures, Jonathan Farrar, Cass Hausserman, Paul Dunn

Business Faculty Publications and Presentations

Guilt is a powerful emotion that is known to influence ethical decision-making. Nevertheless, the role of guilt cognitions in influencing restorative behaviour following an unethical action is not well understood. Guilt cognitions are interrelated beliefs about an individual’s role in a negative event. We experimentally investigate the joint impact of three guilt cognitions – responsibility for a decision, justification for a decision, and foreseeability of consequences – on a taxpayer’s decision to make a tax amnesty disclosure. Tax amnesties encourage delinquent taxpayers to self-correct to avoid severe penalties that would result if their tax evasion were discovered. Our findings suggest …

An Exploratory Investigation Of Extrinsic And Intrinsic Motivations In Tax Amnesty Decision-Making, Jonathan Farrar, Cass Hausserman

Business Faculty Publications and Presentations

The tax compliance literature on tax amnesties does not explicitly consider the underlying motivational influences on taxpayers’ self-correction decisions. Extant tax amnesty studies imply that extrinsic motives are the basis for self-correction, and only a few consider intrinsic motives (Rechberger, Hartner, Kirchler & Hämmerle, 2010; Torgler & Schaltegger, 2005). Consequently, we explore how extrinsic and intrinsic motives affect tax amnesty decision-making, following an unintentional taxpayer error. We conduct a quasi-experimental conjoint analysis on 1,266 taxpayers and vary the error magnitude. Results indicate that when taxpayers contemplate making a tax amnesty disclosure, desire to avoid a penalty is the most influential …

Information Technology Audits By Internal Auditors: Exploring The Evolution Of Integrated It Audits, Joy M. Gray

2016

The Institute of Internal Auditors (IIA) defines integrated auditing as auditing that looks at more than one aspect of the area under review; which may include financial, operational, information technology (IT), compliance, environmental, and/or fraud related audit objectives. I examine the internal auditing function’s (IAF’s) use of integrated IT auditing and provide evidence of how internal auditors’ IT audit activities contribute to IT governance, a critical subset of corporate governance. Importantly, increased understanding of these IT audit practices assists educators in curriculum design reflective of practitioner needs.

I have three interrelated studies. The first synthesizes literature through an historical lens …

Correlates Of Ethical Sensitivity And Reasoning And Their Potential Influence On Accounting Education, Michael Francis Ruff

2016

This dissertation consists of three studies investigating the impact of accounting ethics interventions on graduate students in accountancy. This dissertation relies primarily on neo-Kohlbergian theory and Rest’s framework of ethical behavior (Rest 1979, 1986) because this framework has figured prominently in the body of accounting and auditing research on ethics and professionalism.

The first study reviews and synthesizes the current state of the literature regarding accounting ethics. This literature review starts with definitions and follows with a history and evolution of ethics theories, with an emphasis on neo-Kohlbergian theory, Rest’s Four Component Model of ethical behavior, the Defining Issues Test …

Three Empirical Studies Of Internal Audit Quality, Steven M. Desimone

2016

This dissertation contains three studies that examine the IAF’s role in corporate governance, factors that lead IAFs to take a deliberate approach to improve IAF quality, and how IAFs influence financial reporting quality in the public sector.

The first study examines factors that are associated with IAF involvement in corporate social responsibility (CSR) auditing. Results suggest that organizations with more formally documented corporate governance guidance and IAF guidance are more likely to engage their IAFs in CSR auditing than those without such documentation. Findings also indicate that IAFs of governmental organizations and those within larger organizations engage in significantly more …

Prediction Models For Corporate Financial Distress In Southeast Asia, Viet Dung Dinh

ECU Posters

Building prediction models of corporate financial distress plays a critical part of evaluating and managing credit risk. There is a combination of financial statements and volatility in market values of firm assets to measure distance to default as well as discriminate between distressed and non-distressed firms

Directory Of Accounting Faculty, Academic Year 2016-2017, 39th Edition, James R. Hasselback

Individual and Corporate Publications

No abstract provided.