Honors Banquet, April 26, 2012,
2012
University of Mississippi
Honors Banquet, April 26, 2012, University Of Mississippi. Patterson School Of Accountancy
State Publications
No abstract provided.
Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, To Internal Revenue Service, Re: Comments On Proposed And Temporary Regulations Under Section 162(A), 168, And 263(A) Regarding Deduction And Capitalization Of Expenditures Related To Tangible Property (Reg-168745-03 And Td 9564) And Revenue Procedures 2012-19 And 2012-20., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee.
Association Sections, Divisions, Boards, Teams
No abstract provided.
Do Pennsylvania Casinos Cannibalize Pa State Lottery Revenues?,
2012
Ursinus College
Do Pennsylvania Casinos Cannibalize Pa State Lottery Revenues?, Andrew J. Economopoulos, William Stolle
Business and Economics Faculty Publications
The first Pennsylvania casino opened its doors in 2006. Studies of other states, and nationally, indicate that casinos cannibalize lottery revenues as consumers substitute lottery spending for casino spending. Pennsylvania time-series data and cross-sectional data for each county suggests that higher casino wagering leads to lower lottery spending. Unlike the other studies, Pennsylvania's rate of cannibalization is relatively low where state lottery revenues decline by five to fifteen cents for each dollar of casino revenue gained. About half of the cannibalization takes place in the counties where the casino resided.
Gloria Vollmers Named New Editor Of The Accounting Historians Journal,
2012
University of Mississippi
Gloria Vollmers Named New Editor Of The Accounting Historians Journal, Academy Of Accounting Historians
Accounting Historians Notebook
Picture of Gloria Vollmers
F.A.C.E.S. (Faculty Academic Community Education Showcase): Professional Growth Experiences In A Career University,
2012
Johnson & Wales University - Providence
F.A.C.E.S. (Faculty Academic Community Education Showcase): Professional Growth Experiences In A Career University, Paul J. Colbert, Ph.D.
MBA Faculty Conference Papers & Journal Articles
Institutes of higher education exist for the purpose of developing, fostering, nurturing, and stimulating the intellectual growth and development of students. The core values of a college education provide students conceptual and practical educational opportunities that focus on improving their skills and knowledge. These skills and knowledge translate into purposeful, real-life learning experiences. However, in the academic community, learning is not restricted to students. Faculty, too, must be supported and provided opportunities for personal and professional growth and development. Although professional development is not a novel concept in the education profession, schools often take up the gauntlet, but fall short …
The Correlation Between Off-Shoring And Tax Avoidance,
2012
University of Massachusetts Boston
The Correlation Between Off-Shoring And Tax Avoidance, Elena Svetlov
College of Management Honors Theses
This research paper intends to examine the relationship between U.S Multinational Corporation off-shoring and tax avoidance. This paper will address the following research question: How does off shoring affect the difference between taxable and book income of U.S. multinational firms? The research is conducted via statistical analysis of data from the Off shoring Research Network (ORN) database. The findings of this research paper will potentially be valuable to tax economists, policy makers, and business managers as the findings will provide a better understanding of worldwide tax allocation. Also, the findings of this research may be useful for the potential establishment …
Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, Re: Comments On Reg-112196-07 Regarding Guidance On The Estate Tax Election To Use The Alternate Valuation Method Under Section 2032, Notice Of Proposed Rulemaking (11/17/2011).,
2012
University of Mississippi
Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, Re: Comments On Reg-112196-07 Regarding Guidance On The Estate Tax Election To Use The Alternate Valuation Method Under Section 2032, Notice Of Proposed Rulemaking (11/17/2011)., Patricia A. Thompson, American Institute Of Certified Public Accountants.Tax Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Empirical Support For The Pcaob’S Elimination Of The Independent Auditor’S Opinion Regarding Management’S Assessment Of Internal Control,
2012
Central Washington University
Empirical Support For The Pcaob’S Elimination Of The Independent Auditor’S Opinion Regarding Management’S Assessment Of Internal Control, James H. Thompson, Bart H. Ward
All Faculty Scholarship for the College of Business
In an attempt to bolster public confidence in the accounting profession, the PCAOB issued several standards that were intended to address weaknesses in audit reporting and to increase public confidence in financial reporting. One of these standards, Auditing Standard No.2, added two opinions on an enterprise’s internal control to audit reporting requirements. This Standard was superseded by Auditing Standard No. 5, which eliminated one of these opinions. The purpose of this paper is to examine the efficacy of the elimination of the auditor’s opinion regarding management’s assessment of internal control. The data in this study were taken from 10-K reports …
Cpa Client Bulletin, January 2012,
2012
University of Mississippi
Cpa Client Bulletin, January 2012, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Ifrs Financial Statements : Best Practices In Presentation And Disclosure; Ifrs Accounting Trends And Techniques,
2012
University of Mississippi
Ifrs Financial Statements : Best Practices In Presentation And Disclosure; Ifrs Accounting Trends And Techniques, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
Brief Note From The New Editor; Contents [2012, Vol. 39, No. 1]; Statement Of Policy [2012, Vol. 39, No. 1]; Guide For Manuscript Submission [2012, Vol. 39, No. 1]; Note Form The Editor Emeritus Richard Fleischman,
2012
University of Mississippi
Brief Note From The New Editor; Contents [2012, Vol. 39, No. 1]; Statement Of Policy [2012, Vol. 39, No. 1]; Guide For Manuscript Submission [2012, Vol. 39, No. 1]; Note Form The Editor Emeritus Richard Fleischman, Academy Of Accounting Historians, Richard K. Fleischman
Accounting Historians Journal
No abstract provided.
Evolution Of The Relationship Between The U.S. Financial Accounting Standards And The International Accounting Standard Setters: 1973-2008,
2012
University of Mississippi
Evolution Of The Relationship Between The U.S. Financial Accounting Standards And The International Accounting Standard Setters: 1973-2008, Robert J. Kirsch
Accounting Historians Journal
Utilizing archival materials as well as personal interviews and correspondence with personnel of the Financial Accounting Standards Board (FASB) and International Accounting Standards Committee /Board (IASC/B), including former Board chairmen and staff members, this paper examines the development of the working relationships between the FASB and the IASC/B from their earliest interactions in 1973 through the transformation of the IASC into the IASB and the Convergence Program rooted in the 2002 Norwalk Agreement up to 2008.
Victory Of The Prussian Railway "Dynamic" Accounting Over The Public Finance And Patrimonial Accounting Models (1838-1884): An Early Illustration Of Th Appearance Of The Second Stage Of Capitalist Financial Accounting And A Testimony Against The Agency And The Market For Excuses Theories,
2012
University of Mississippi
Victory Of The Prussian Railway "Dynamic" Accounting Over The Public Finance And Patrimonial Accounting Models (1838-1884): An Early Illustration Of Th Appearance Of The Second Stage Of Capitalist Financial Accounting And A Testimony Against The Agency And The Market For Excuses Theories, Jacques Richard
Accounting Historians Journal
The history of accounting for private railway companies in Germany shows that these companies played a major role in the diffusion of historical cost accounting principles and gave birth, together with big other joint stock companies, to the “dynamic” or second stage of capitalist accounting, at least in continental Europe. If the representatives of such railway companies did not develop new concepts of accounting, notably as concerned depreciation, they had, by 1875-1879, elaborated a new theory of accounting (historical cost or dynamic theory).This theory had a profound impact at least on the German theorists of the late 19th century and …
In Memorium,
2012
University of Mississippi
In Memorium, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Personal Accounts, Account Books And Their Probative Value: Historical Notes, C.1200-C.1800,
2012
University of Mississippi
Personal Accounts, Account Books And Their Probative Value: Historical Notes, C.1200-C.1800, Basil S. Yamey
Accounting Historians Journal
This paper discusses a number of topics pertaining to personal accounts in account books in the period roughly between 1200 and 1800. The main emphasis is on two topics, namely the use of account books as evidence in courts of law, and bad and doubtful debts and their accounting treatment. Examples from various countries and periods are provided to illustrate the discussion, which is not intended to be exhaustive.
Locating The Source Of Pacioli's Bookkeeping Treatise,
2012
University of Mississippi
Locating The Source Of Pacioli's Bookkeeping Treatise, Alan Sangster
Accounting Historians Journal
There is much we do not know about the early development of double entry bookkeeping. What, for example, caused it to be used by sufficient merchants for it to be formally taught to their sons in Northern Italy before anyone had apparently written anything about it? And, what did Pacioli use as the source for his 1494 treatise, the earliest known detailed written description of the method, something that has challenged researchers for at least the past 130 years? Discovering Pacioli's sources could broaden our knowledge of the Renaissance roots of accounting and of its early role and place in …
Contents [2012, Vol. 39, No. 2]; Statement Of Policy [2012, Vol. 39, No. 2]; Guide For Manuscript Submission [2012, Vol. 39, No. 2],
2012
University of Mississippi
Contents [2012, Vol. 39, No. 2]; Statement Of Policy [2012, Vol. 39, No. 2]; Guide For Manuscript Submission [2012, Vol. 39, No. 2], 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.
Salmagundi,
2012
University of Mississippi
Accounting History: Call For Papers: Accounting's Past In Sport,
2012
University of Mississippi
Accounting History: Call For Papers: Accounting's Past In Sport
Accounting Historians Journal
Call for papers: Accounting's past in sport
In Antitrust We (Do Not) Trust,
2012
University of Mississippi
In Antitrust We (Do Not) Trust, Christopher L. Colvin
Accounting Historians Journal
No abstract provided.
