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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), Robert H. Colson 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, Stephanie D. Moussalli 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, Richard Woodward 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, Lukas MECHTLER, Cindy Siu Ching WONG 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?, Ophelia Ding 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!, Fenny Lei 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, Xuan Hong 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, Shilpa Balnadu 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, American Institute of Certified Public Accountants (AICPA) 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, Katherine Campbell, Duane Helleloid 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, American Institute of Certified Public Accountants (AICPA) 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, Benjamin P. Foster, John M. Mueller, Trimbak Shastri 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, American Institute of Certified Public Accountants. Auditing Standards Board 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.


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