Cpa Client Tax Letter, January/February/March 2010,
2010
University of Mississippi
Cpa Client Tax Letter, January/February/March 2010, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Taxation And Gendered Citizenship,
2010
Northwestern University School of Law
Taxation And Gendered Citizenship, Nancy Staudt
Faculty Working Papers
This essay notes that the feminist tax policy theorists have made numerous important contributions to our understanding of tax policy's affect on women's lives and experiences. It argues that in doing so, the extant literature has also prioritized the idea of citizenship rights but has failed to acknowledge the importance of citizenship obligations and duties.
Constitutional Politics And Balanced Budgets,
2010
Northwestern University School of Law
Constitutional Politics And Balanced Budgets, Nancy Staudt
Faculty Working Papers
Unbalanced budgets have sparked decades of debate among legislators, scholars, and the public at large. Although the controversy has abated somewhat in recent years, many continue to believe that Congress has a tendency to pursue a level of public debt that is both inefficient and unfair. Foremost among those who criticize the federal budgeting process are fiscal constitutionalists, a group of public choice scholars who believe the constitutional constraints are the only means by which the public will obtain protection from legislative fiscal irresponsibility. This article explores the public choice argument for a balanced budget amendment and argues that it …
Taxation Without Representation,
2010
Northwestern University School of Law
Taxation Without Representation, Nancy Staudt
Faculty Working Papers
Poll taxes are unconstitutional and yet Americans continue to link political rights to economic status. When taxpayers claim, "We pay taxes and therefore should decide how public monies are spent," they claim a privileged position in society based on their monetary contributions to the state and federal fiscal position that, by implication, nontaxpaying Americans should not have. Not only do taxpayers claim they deserve special political privileges, but the law itself continues to couple political rights to taxpaying status in ways that legal scholars have largely left unexplored. This article examines a range of political benefits tied to the payment …
Accounting Historians Journal, 2010, Vol. 37, No. 1 [Whole Issue],
2010
University of Mississippi
Accounting Historians Journal, 2010, Vol. 37, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Accounting Trends And Techniques, 64th Annual Survey 2010 Edition,
2010
University of Mississippi
Accounting Trends And Techniques, 64th Annual Survey 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
In Our Opinion… , March 2010,
2010
University of Mississippi
In Our Opinion… , March 2010, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
Newsletters
No abstract provided.
Academy Of Accounting Historians: Application For 2010 Membership; Application For 2010 Membership,
2010
University of Mississippi
Academy Of Accounting Historians: Application For 2010 Membership; Application For 2010 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Financial Reporting In 1920: The Case Of Industrial Companies;,
2010
University of Mississippi
Financial Reporting In 1920: The Case Of Industrial Companies;, Jeffrey J. Archambault, Marie E. Archambault
Accounting Historians Journal
This study uses the 1920 Moody's Analysis of Industrial Investments to assess the extent of financial reporting by U.S. industrial companies. The reporting of an income statement and a balance sheet, as well as the amount of disclosure in both of these statements, is examined empirically to determine which economic factors influence this reporting. The results show that corporate-governance, operating, and financing factors all significantly influence the reporting of financial statements and the extent of disclosure within those statements. However, the significant factors vary across the two financial statements and the two decisions considered (reporting a particular statement and the …
Accounting Historians Journal, 2010, Vol. 37, No. 2 [Whole Issue],
2010
University of Mississippi
Accounting Historians Journal, 2010, Vol. 37, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Ifrs Accounting Trends And Techniques,
2010
University of Mississippi
Ifrs Accounting Trends And Techniques, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
Accounting Trends & Techniques, Employee Benefit Plans : Financial Statement Reporting And Disclosure Practices,
2010
University of Mississippi
Accounting Trends & Techniques, Employee Benefit Plans : Financial Statement Reporting And Disclosure Practices, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
Cpa Client Bulletin, January 2010,
2010
University of Mississippi
Cpa Client Bulletin, January 2010, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Not-For-Profit Entities : Accounting Trends & Techniques : Financial Statement Reporting And Disclosure Practices,
2010
University of Mississippi
Not-For-Profit Entities : Accounting Trends & Techniques : Financial Statement Reporting And Disclosure Practices, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
On His Majesty's Secret Service: Accounting For The Secret Service In A Time Of National Peril 1782-1806;,
2010
University of Mississippi
On His Majesty's Secret Service: Accounting For The Secret Service In A Time Of National Peril 1782-1806;, Warwick Funnell
Accounting Historians Journal
Reforms to the civil list in the late 18th century in England sought to deny the Crown opportunities to use its civil-list funds and sinecures to buy influence in Parliament and, thereby, diminish constitutional protections for liberty. Among the most important reforms were tighter accounting requirements for civil-list spending, including that for the secret services. The unique nature and purpose of the home and foreign secret services, which were the responsibility of the Crown and paid from civil-service funds, resulted in accounting controls which depended upon additional measures to provide Parliament with greater control over spending and enhanced accountability. These …
Impact Of Principles-Versus Rules-Based Accounting Standards On Auditors’ Motivations And Judgments,
2010
University of Mississippi
Impact Of Principles-Versus Rules-Based Accounting Standards On Auditors’ Motivations And Judgments, Marietta Peytcheva, Arnold M. Wright
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
The Value-Added Tax: Effects On Tax Revenue, U.S. Corporations, And Individual Taxpayers,
2010
University of Northern Iowa
The Value-Added Tax: Effects On Tax Revenue, U.S. Corporations, And Individual Taxpayers, Joseph Raymond Pudenz
Honors Program Theses
The importance of understanding how a value-added tax would affect the United States is imperative. Many economists have long stated that a value-added tax system would benefit the United States (Hooper & Smith, 1997), and politicians have periodically brought up the value-added tax since the 1960s as a solution to tax revenue needs (Comptroller General of the United States, 1981). Given these facts, it is likely that the value-added tax will continue to be considered as a possible tax system. An adequate level of understanding regarding how a value-added tax is applied and its effects is essential.
Required Supplementary Information; Statement On Auditing Standards, 120,
2010
University of Mississippi
Required Supplementary Information; Statement On Auditing Standards, 120, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Auditing Revenue In Certain Industries, With Conforming Changes As Of March 1, 2010; Audit And Accounting Guide,
2010
University of Mississippi
Auditing Revenue In Certain Industries, With Conforming Changes As Of March 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Auditing Revenue Steering Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Real Estate And Construction Industry Developments - 20010/11; Audit Risk Alerts,
2010
University of Mississippi
Real Estate And Construction Industry Developments - 20010/11; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
