Taxation Commons^™

Crisis And Fair Values: Echoes Of Early Twentieth Century Debates?, Garen Markarian

Accounting Historians Journal

The recent global financial crisis has led to extensive criticism of the role of accounting and its use of fair value measurement in causing and spreading the crisis. This paper argues that the debate surrounding fair value vs. historic cost, and relevance versus reliability, is nothing new; it was at the center of early accounting discussions in the AAA (especially by A.C. Littleton and W.A. Paton), the AICPA (especially G.O. May), and the SEC. Although prominent accounting scholars and practitioners in postdepression 1929 focused on the use of historic cost, the paper discusses the decision of the IASB/FASB to move …

Contents [2014, Vol. 41, No. 1]; Statement Of Policy [2014, Vol. 41, No. 1]; Guide For Manuscript Submission [2014, Vol. 41, No. 1]; Ethical Code Of Conduct For The Accounting Historians Journal [2014, Vol. 41, No. 1];, Academy Of Accounting Historians

Accounting Historians Journal

The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts,Ethical Code of Conduct for the Accounting Historians Journal.

Accounting History As A Local Discipline: The Case Of The Italian-Speaking Literature (1869-2008), Valerio Antonelli, Raffaele D'Alessio

Accounting Historians Journal

The aim of the paper is to demonstrate how Italian-language accounting history was one example of a local accounting discipline. For this purpose, we reviewed all historical publications edited from 1869 to 2008 and conducted an in-depth analysis on the database we built. Evidence about authorships, dates of publication, publication forms, periods of study, issues and approaches, were collected. The results show many changes in the publishing patterns of accounting history research. We also explore how the schools of accounting thought, the assessment of historical research in the recruitment system, the stimuli and opportunities coming from the Italian Society of …

Preparing An Accounting Professional: The Articles Of Clerkship (1892-1897) Of George Oliver May, Dale L. Flesher, Gary John Previts

Accounting Historians Journal

George O. May, one of, if not the leading spokesman for the American Institute of CPAs for most of his lifetime, was the product of British education and an articled clerkship. This paper reviews the features and information about May's clerkship (indentureship) articles, including aspects of what is now called professional responsibility. Also mentioned are selected highlights and sources related to his career in public accounting, including his cameo role at the 1904 World Congress of Accountants in St. Louis where he participated with prominent leaders of the emerging United States CPA community, including Staub, Sterrett, Montgomery, and Sells, as …

Historical Evolution Of The Balance Sheet In The People's Republic Of China, Shizhong Yang, Ruining Yang, Z. Jun Lin

Accounting Historians Journal

This paper exhibits the historical evolution of the balance sheet in the People's Republic of China. In particular, we examine three major changes in the balance sheet (which reports the financial position of an economic or business entity) since the founding of the new China in 1949 and the political, social and economic changes during this period. The content, structure and presentation of the balance sheet (or alternative forms of the statement in use) are illustrated. The political and economic factors driving its evolution are analyzed to assist readers in understanding the rapid changes in Chinese accounting over the last …

Regulations Governing Practice Before The Internal Revenue Service; Treasury Department Circular 230 (Rev. 6-2014), United States. Internal Revenue Service

Federal Publications

No abstract provided.

California – Land Of “Lawless Taxation” And The “Midnight Special”: Outlier Or Leader In A Growing Trend?, Mystica M. Alexander

The University of New Hampshire Law Review

[Excerpt] “Taxpayers in California recently found themselves the target of a retroactive grab for revenue by the Franchise Tax Board (FTB) in what has called an act of “lawless taxation” by the state of California. The source of the conflict was the Qualified Small Business Stock credit that had been in place in California since 1993. The tax credit, which was designed to encourage innovation and investment in California-based enterprises, allowed business owners who had at least eighty percent of their assets and employees in California to take a credit of fifty percent of the capital gain realized on a …

Is There Sufficient Guidance To Detect, And Obtain A Conviction For, Occupational Fraud In Ireland?, Carmel Buttimer

Masters

There has been an increased focus in the Irish media on fraud, particularly since the collapse of Anglo Irish Bank in 2007. There has however been little academic research undertaken into occupational fraud in Ireland. This study will examine whether or not the current guidance to detect and convict occupational fraud in Ireland is sufficient.

This study achieves its objective by examining the content of press articles reporting thirty-five occupational fraud cases convicted in Ireland in the period 2002 to 2013. It categorises the content of the articles using a framework developed by Cohen et al. (2010), which combines the …

Locality V. Online Travel Company: Does The Bell Finally Toll For Quill Corp. V. North Dakota, Jaan Rannik

Journal of Business & Technology Law

No abstract provided.

The Effect Of Kernel And Bandwidth Specification In Geographically Weighted Regression Models On The Accuracy And Uniformity Of Mass Real Estate Appraisal, Paul E. Bidanset, John R. Lombard

School of Public Service Faculty Publications

The article presents a study which examines the performance of kernel and bandwidth specification in geographically weighted regression (GWR) models in mass real estate appraisal. The kernels employed in the study are the bi-square kernel and the Gaussian kernel. Data from the sales of single-family homes in Norfolk, Virginia from 2010 to 2012 are highlighted.

Evaluating Spatial Model Accuracy In Mass Real Estate Appraisal: A Comparison Of Geographically Weighted Regression And The Spatial Lag Model, Paul E. Bidanset, John R. Lombard

School of Public Service Faculty Publications

Geographically weighted regression (GWR) has been shown to greatly increase the performance of ordinary least squares-based appraisal models, specifically regarding industry standard measurements of equity, namely the price-related differential and the coefficient of dispersion (COD; Borst and McCluskey, 2008; Lockwood and Rossini, 2011; McCluskey et al., 2013; Moore, 2009; Moore and Myers, 2010). Additional spatial regression models, such as spatial lag models (SLMs), have shown to improve multiple regression real estate models that suffer from spatial heterogeneity (Wilhelmsson, 2002). This research is performed using arms-length residential sales from 2010 to 2012 in Norfolk, Virginia, and compares the performance of GWR …

Uniform Accountancy Act, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy

Association Sections, Divisions, Boards, Teams

No abstract provided.

Mitt Romney, The 47% Percent, And The Future Of The Mass Income Tax, Lawrence A. Zelenak

Faculty Scholarship

No abstract provided.

Cheating On Their Taxes: When Are Tax Limitations Effective At Limiting State Taxes, Expenditures, And Budgets?, Colin H. Mccubbins, Mathew D. Mccubbins

Faculty Scholarship

No abstract provided.

A Taxing Problem, Singapore Management University

Perspectives@SMU

MNCs move assets and products across borders. How does one know if they are doing so to avoid paying taxes?

Minutes Business Meeting Academy Of Accounting Historians At The 2013 Annual Conference Of The American Accounting Association Hilton Anaheim Hotel, Anaheim, California Room: 4th Floor, San Clemente August 4, 2013 7:00 – 8:00 Pm, Stephanie D. Moussalli

Accounting Historians Notebook

The meeting convened at 7:00 PM

Academy Holds 40th Anniversary Conference, Academy Of Accounting Historians

Accounting Historians Notebook

The Academy of Accounting Historians held its 40th anniversary Conference on October 17-19, 2013 in Sage Hall at the University of Wisconsin Campus in Oshkosh, Wisconsin.

Mccollum-Oldroyd Receives 2013 Hourglass Award; Carduff Selected As 2013 Vangermeersch Manuscript Award; Walker Selected As 2013 Thomas J. Burns Biographical Research Award Recipient; 2013 Margit F. And Hanns Martin Schoenfeld Scholarship Goes To Heathcote; 2013 Alfred R. Roberts Memorial Research Award Presented To Lazdowski; Team Wins 2013 Innovation In Accounting History Education Award; Moussalli Wins 2013 Barbara D. Merino Award For Excellence In Accounting History Publication

Accounting Historians Notebook

Academy of Accounting Historians awards

President’S Message, Joann Noe Cross

Accounting Historians Notebook

I have been rather remiss in keeping you, our members, informed about the activities of the Academy, but I will try to remedy that now.

Voices Of Experience Series: An Interview With Dale Flesher, Ph.D., Cpa, Dale L. Flesher, Donald L. Ariail

Accounting Historians Notebook

Dale Flesher is the second contributor to the Voices of Experience Series.