14th World Congress Of Accounting Historians Pescara, Italy,
2016
University of Mississippi
14th World Congress Of Accounting Historians Pescara, Italy
Accounting Historians Notebook
Group picture of: G. Previts, R. Vangermeersch, B. Behn, M. Sargiacomo
Academy Member Spotlight: Stephan Fafatas Washington And Lee University,
2016
University of Mississippi
Academy Member Spotlight: Stephan Fafatas Washington And Lee University
Accounting Historians Notebook
Stephan Fafatas is the Lawrence Term Associate Professor of Accounting at Washington and Lee University’s Williams School of Commerce. He joined the Washington and Lee faculty in 2006 after completing his Ph.D. in Accounting at the University of Colorado. Professor Fafatas obtained his CPA license in Texas and prior to his career in academics he worked for Arthur Andersen.
Academy Becomes A Section Of The American Accounting Association (President's Message),
2016
University of Mississippi
Academy Becomes A Section Of The American Accounting Association (President's Message), Robert H. Colson
Accounting Historians Notebook
Also includes: Academy member spotlight on Stephan Fafatas, Photos from Annual meeting in New York, Photos from 14th World Congress of Accounting Historians in Pescara, Italy, In memorium; Doris M. Cook, former Academy president, trustee, secretary, and life member, In memorium: Robert (Bob) Henry Parker; In memorium: John A. Yeakel, award winners for 2016
Academy Of Accounting Historians Business Meeting At The 2016 Annual Conference Of The American Accounting Association Hilton Midtown, New York, New York 2nd Floor, Gibson Room Sunday, August 7, 2016. Minutes,
2016
University of Mississippi
Academy Of Accounting Historians Business Meeting At The 2016 Annual Conference Of The American Accounting Association Hilton Midtown, New York, New York 2nd Floor, Gibson Room Sunday, August 7, 2016. Minutes, Stephanie D. Moussalli
Accounting Historians Notebook
At the 2016 Annual Conference of the American Accounting Association Hilton Midtown, New York, New York 2nd Floor, Gibson Room Sunday, August 7, 2016
2016 Vangermeersch Manuscript Award Received By William H. Black,
2016
University of Mississippi
2016 Vangermeersch Manuscript Award Received By William H. Black
Accounting Historians Notebook
Title of manuscript: “The Unintended Consequences of Tax Policy: How Mississippi’s ad valorem tax structure led to environmental devastation “
Long-Time Academy Member John A. Yeakel Awarded Life Membership In August 2016; Sadly Passes Away The Same Month,
2016
University of Mississippi
Long-Time Academy Member John A. Yeakel Awarded Life Membership In August 2016; Sadly Passes Away The Same Month
Accounting Historians Notebook
John A. Yeakel, a professor emeritus of management and Latin American studies at the University of New Mexico and a prominent member of the state’s accounting community, died Aug. 30 in Albuquerque after a lengthy fight with melanoma. He was 85.
Edgard Cornacchione Receives 2016 Innovation In Accounting History Education Award,
2016
University of Mississippi
Edgard Cornacchione Receives 2016 Innovation In Accounting History Education Award
Accounting Historians Notebook
In the GETEC-FEA-USP (Lab of Technology Education in Accounting at the University of Sao Paulo), Professor Edgard Cornacchione headed research to develop a game to support the learning of accounting history by undergraduate students. From the research came the DEBORAH Game, Double Entry Bookkeeping OR Accounting History.
Michele Bigoni Selected As The Recipient Of The 2016 Margit F. And Hanns Martin Schoenfeld Scholarship Award,
2016
University of Mississippi
Michele Bigoni Selected As The Recipient Of The 2016 Margit F. And Hanns Martin Schoenfeld Scholarship Award
Accounting Historians Notebook
Michele Bigoni holds a PhD in Accounting and Finance from the University of Ferrara, Italy. He has been recently appointed as a Senior Lecturer in Accounting at the Kent Business School, University of Kent.
A Strange Revolution: Mock Compliance And The Failure Of The Oecd’S International Tax Transparency Regime,
2016
Technological University Dublin
A Strange Revolution: Mock Compliance And The Failure Of The Oecd’S International Tax Transparency Regime, Richard Woodward
Books/Book Chapters
No abstract provided.
Mismatches In Tax Outcomes In The Light Of Beps Actions 2 And 5,
2016
Singapore Management University
Mismatches In Tax Outcomes In The Light Of Beps Actions 2 And 5, Lukas Mechtler, Cindy Siu Ching Wong
Research Collection School Of Economics
No abstract provided.
When Is A Transfer Of Assets To A Controlled Corporation By Related Parties A Sale Or Contribution Of Capital?,
2016
San Jose State University
When Is A Transfer Of Assets To A Controlled Corporation By Related Parties A Sale Or Contribution Of Capital?, Ophelia Ding
The Contemporary Tax Journal
No abstract provided.
The Contemporary Tax Journal Volume 6, No. 1 – Summer/Fall 2016,
2016
San Jose State University
The Contemporary Tax Journal Volume 6, No. 1 – Summer/Fall 2016
The Contemporary Tax Journal
No abstract provided.
Gamers Beware: Level 99 Boss...Taxes!,
2016
San Jose State University
Gamers Beware: Level 99 Boss...Taxes!, Fenny Lei
The Contemporary Tax Journal
No abstract provided.
Employer Shared Responsibility Provisions Under The Affordable Care Act,
2016
San Jose State University
Employer Shared Responsibility Provisions Under The Affordable Care Act, Xuan Hong
The Contemporary Tax Journal
No abstract provided.
The Contemporary Tax Journal's Interview Of Dr. Susan Martin,
2016
San Jose State University
The Contemporary Tax Journal's Interview Of Dr. Susan Martin, Shilpa Balnadu
The Contemporary Tax Journal
No abstract provided.
Special Considerations In Auditing Financial Instruments, September 1, 2016; Audit Guide,
2016
University of Mississippi
Special Considerations In Auditing Financial Instruments, September 1, 2016; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Starbucks: Social Responsibility And Tax Avoidance,
2016
University of North Dakota
Starbucks: Social Responsibility And Tax Avoidance, Katherine Campbell, Duane Helleloid
Management Faculty Publications
This instructional case is designed to explore how accounting choices, and specifically tax minimization practices, should consider a company's overall strategy and positioning within multiple stakeholder groups. Starbucks had been successful in growing its stores and presence in the United Kingdom (UK), and described the profitable growth to investors as something it wanted to build on in other international markets. However, in its 15 years of operations in the UK, the company had paid UK corporate income taxes only once. Using a combination of legal tax avoidance practices (e.g., transfer prices, royalty payments, interest expense), Starbucks UK had effectively shifted …
Life And Health Insurance Entities, September 1, 2016; Audit And Accounting Guide,
2016
University of Mississippi
Life And Health Insurance Entities, September 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Impact Of Assurance Level And Tax Status On The Tendency Of Relatively Small Manufacturers To Manage Production And Earnings,
2016
University of Louisville
Impact Of Assurance Level And Tax Status On The Tendency Of Relatively Small Manufacturers To Manage Production And Earnings, Benjamin P. Foster, John M. Mueller, Trimbak Shastri
Faculty and Staff Scholarship
The number and importance of private companies in the United States indicates that reliable quality of financial accounting reports (QFAR) of private companies that are useful for decision making is likely to be important for economic growth. Most previous research examining QFAR addressed earnings management among publicly-traded companies. This study extends prior literature by examining whether abnormal production of public and private companies is impacted by (i) assurance type (PCAOB-audit, GAAS-audit, and SSARS-Review), (ii) tax status (separately taxed versus pass-through entity) of private companies, and (iii) relative size. An audit of financial statements provides a high degree of assurance, whereas …
Comment Letters On Proposed Statement On Auditing Standards, Auditor Involvment With Exempt Offering Documents, July 13, 2016,
2016
University of Mississippi
Comment Letters On Proposed Statement On Auditing Standards, Auditor Involvment With Exempt Offering Documents, July 13, 2016, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
