Not-For-Profit Entities Industry Developments - 2010; Audit Risk Alerts,
2010
University of Mississippi
Not-For-Profit Entities Industry Developments - 2010; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Current Economic Instability : Accounting Issues And Risks For Financial Management And Reporting - 2010; Financial Reporting Alert,
2010
University of Mississippi
Current Economic Instability : Accounting Issues And Risks For Financial Management And Reporting - 2010; Financial Reporting Alert, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Securing The Future : Taking Succession To The Next Level,
2010
University of Mississippi
Securing The Future : Taking Succession To The Next Level, William L. Reeb
Guides, Handbooks and Manuals
No abstract provided.
Financial Reporting Whitepaper: The Aicpa's Guide To Clarified And Converged Standards For Auditing And Quality Control,
2010
University of Mississippi
Financial Reporting Whitepaper: The Aicpa's Guide To Clarified And Converged Standards For Auditing And Quality Control, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Are Family Firms More Tax Aggressive Than Non-Family Firms?,
2010
University of Texas at Austin
Are Family Firms More Tax Aggressive Than Non-Family Firms?, Shuping Chen, Xia Chen, Qiang Cheng, Terry Shevlin
Research Collection School Of Accountancy
Taxes represent a significant cost to the firm and shareholders, and it is generally expected that shareholders prefer tax aggressiveness. However, this argument ignores potential non-tax costs that can accompany tax aggressiveness, especially those arising from agency problems. Firms owned/run by founding family members are characterized by a unique agency conflict between dominant and small shareholders. Using multiple measures to capture tax aggressiveness and founding family presence, we find that family firms are less tax aggressive than their non-family counterparts, ceteris paribus. This result suggests that family owners are willing to forgo tax benefits to avoid the non-tax cost of …
Becoming A Trusted Business Advisor : How To Add Value, Improve Client Loyalty, And Increase Profits,
2010
University of Mississippi
Becoming A Trusted Business Advisor : How To Add Value, Improve Client Loyalty, And Increase Profits, William L. Reeb, Dominic Cingoranelli
Guides, Handbooks and Manuals
No abstract provided.
Will Cash For Clunkers "Trickle Up"?,
2010
West Chester University of Pennsylvania
Will Cash For Clunkers "Trickle Up"?, Anthony J. Cataldo Ii, Anthony P. Curatola
Accounting Faculty Publications
No abstract provided.
Impact Of The Federal Estate Tax On The La Dodgers,
2010
Claremont McKenna College
Impact Of The Federal Estate Tax On The La Dodgers, Mark Gose
CMC Senior Theses
This paper addresses the impact of the federal estate tax on a family-run business as well as the optimal estate planning techniques that can be implemented to ease the estate tax burden.
Transfer Pricing: Current Problems And Solutions,
2010
Claremont McKenna College
Transfer Pricing: Current Problems And Solutions, Ronald Wu
CMC Senior Theses
The current problems and possible solutions surrounding United States transfer pricing regulations are discussed and studied. The schemes large multinational companies are implementing to legally evade taxes are uncovered as the financial effects to the United States Treasury and government are becoming material. The benefits for these schemes are financially advantageous for corporations as they are able to report larger profits and higher returns for investors. But this is being done at the expense of our government. Corporations are finding ways to escape the high U.S. corporate tax rate and lower their global tax liabilities by allocating income to lower …
Should Kentucky Tax Professional Services As A Way To Raise Revenue? An Economic Analysis Of Possible Revenue Options,
2010
University of Kentucky
Should Kentucky Tax Professional Services As A Way To Raise Revenue? An Economic Analysis Of Possible Revenue Options, Meghan Mando
MPA/MPP/MPFM Capstone Projects
Currently Kentucky is facing a budget deficit of $108 million dollars for the fiscal year 2010. As some lawmakers search for revenue options, one possibility is to consider a sales tax on professional services.
Professional services are considered any kind of service that requires skill, knowledge, reputation, ethics, and creativity. For the purpose of this study, medical services are not included in this category. Many of the services are infrequent, such as the services of an attorney or an accountant. A professional services tax could be used for both businesses and individuals, or could make businesses tax exempt. As of …
Tax Collection Methods: Understanding Business Tax Collection And The Psyche Of Evasion,
2010
University of Kentucky
Tax Collection Methods: Understanding Business Tax Collection And The Psyche Of Evasion, Kara Johnson
MPA/MPP/MPFM Capstone Projects
“Taxes are the life-blood of government, and their prompt and certain availability an imperious need (Justice Owen J Roberts, Bull V US 295 U. S. 247 (1935))” (Scharf). Tax collection is necessary to ensure revenues are collected to fund governmental services. States are losing tax revenue for a variety of reasons; this paper explores some of the major factors causing states to lose out on tax revenue. It addresses the tax gap, or unpaid taxes due and the economic inefficiencies caused by tax evasion. It analyzes the psyche of noncompliance in an attempt to discover the most efficient manner of …
Aicpa Professional Standards As Of June 1, 2010, Volume 1: U.S. Auditing Standards-Aicpa, Attestation Standards,
2010
University of Mississippi
Aicpa Professional Standards As Of June 1, 2010, Volume 1: U.S. Auditing Standards-Aicpa, Attestation Standards, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Pcaob Standards And Related Rules As Of November 2010,
2010
University of Mississippi
Pcaob Standards And Related Rules As Of November 2010, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Compilation And Review Engagements, March 1, 2010; Audit And Accounting Guide,
2010
University of Mississippi
Compilation And Review Engagements, March 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Auditing Derivative Instruments, Hedging Activities, And Investments In Securities, With Conforming Changes As Of June 1, 2010; Audit And Accounting Guide,
2010
University of Mississippi
Auditing Derivative Instruments, Hedging Activities, And Investments In Securities, With Conforming Changes As Of June 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Financial Instruments Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Construction Contractors With Conforming Changes As Of May 1, 2010; Audit And Accounting Guide,
2010
University of Mississippi
Construction Contractors With Conforming Changes As Of May 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklist Supplement And Illustrative Financial Statements : Investment Companies, September 2010 Edition,
2010
University of Mississippi
Checklist Supplement And Illustrative Financial Statements : Investment Companies, September 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements : Health And Welfare Benefit Plans, June 2010 Edition,
2010
University of Mississippi
Checklists And Illustrative Financial Statements : Health And Welfare Benefit Plans, June 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Employee Benefit Plans With Conforming Changes As Of March 1, 2010; Audit And Accounting Guide,
2010
University of Mississippi
Employee Benefit Plans With Conforming Changes As Of March 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee Force Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements : Defined Benefit Pension Plans, June 2010 Edition,
2010
University of Mississippi
Checklists And Illustrative Financial Statements : Defined Benefit Pension Plans, June 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
