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17,208 full-text articles. Page 154 of 157.

Checklists And Illustrative Financial Statements : Corporations, September 2010, American Institute of Certified Public Accountants (AICPA) 2010 University of Mississippi

Checklists And Illustrative Financial Statements : Corporations, September 2010, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements : State And Local Governments, May 2010 Edition, American Institute of Certified Public Accountants (AICPA) 2010 University of Mississippi

Checklists And Illustrative Financial Statements : State And Local Governments, May 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklist Supplement And Illustrative Financial Statements, Real Estate Ventures And Construction Contractors, September 2010, American Institute of Certified Public Accountants (AICPA) 2010 University of Mississippi

Checklist Supplement And Illustrative Financial Statements, Real Estate Ventures And Construction Contractors, September 2010, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Not-For-Profit Entities Industry Developments - 2010; Audit Risk Alerts, American Institute of Certified Public Accountants (AICPA) 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, American Institute of Certified Public Accountants (AICPA) 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.


Compilation And Review Developments - 2010/11; Compilation And Review Alert; Audit Risk Alerts, American Institute of Certified Public Accountants. Accounting and Review Services Committee 2010 University of Mississippi

Compilation And Review Developments - 2010/11; Compilation And Review Alert; Audit Risk Alerts, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Will Cash For Clunkers "Trickle Up"?, Anthony J. Cataldo II, Anthony P. Curatola 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.


Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 120, As Of February 2010, American Institute of Certified Public Accountants (AICPA) 2010 University of Mississippi

Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 120, As Of February 2010, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Tax Collection Methods: Understanding Business Tax Collection And The Psyche Of Evasion, Kara Johnson 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 …


Assessing And Responding To Audit Risk In A Financial Statement Audit, Revised Edition As Of October 1, 2009; Audit And Accounting Guide, American Institute of Certified Public Accountants. Risk Assessment Audit Guide Task Force 2010 University of Mississippi

Assessing And Responding To Audit Risk In A Financial Statement Audit, Revised Edition As Of October 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Risk Assessment Audit Guide Task Force

Guides, Handbooks and Manuals

No abstract provided.


Inside Track To Careers In Accounting, Stan Ross, James Carberry 2010 University of Mississippi

Inside Track To Careers In Accounting, Stan Ross, James Carberry

Guides, Handbooks and Manuals

No abstract provided.


Brokers And Dealers In Securities With Conforming Changes As Of July 1, 2010; Audit And Accounting Guide, American Institute of Certified Public Accountants. Stockbrokerage and Investment Banking Committee 2010 University of Mississippi

Brokers And Dealers In Securities With Conforming Changes As Of July 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Should Kentucky Tax Professional Services As A Way To Raise Revenue? An Economic Analysis Of Possible Revenue Options, Meghan Mando 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 …


Are Family Firms More Tax Aggressive Than Non-Family Firms?, Shuping CHEN, Xia CHEN, Qiang CHENG, Terry Shevlin 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 …


Compilation And Review Engagements, March 1, 2010; Audit And Accounting Guide, American Institute of Certified Public Accountants. Accounting and Review Services Committee 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.


Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of May 1, 2010; Audit And Accounting Guide, American Institute of Certified Public Accountants. Single Audit Working Group 2010 University of Mississippi

Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of May 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Single Audit Working Group

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, American Institute of Certified Public Accountants. Financial Instruments Task Force 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, American Institute of Certified Public Accountants. Construction Contractor Guide Committee 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.


Life And Health Insurance Entities, With Conforming Changes As Of May 1, 2010; Audit And Accounting Guide, American Institute of Certified Public Accountants. Life Insurance Audit Guide Task Force 2010 University of Mississippi

Life And Health Insurance Entities, With Conforming Changes As Of May 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Life Insurance Audit Guide Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements : Health And Welfare Benefit Plans, June 2010 Edition, American Institute of Certified Public Accountants (AICPA) 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.


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