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The Tax Adviser, Volume 16, Number 6, June 1985, American Institute Of Certified Public Accountants May 2025

The Tax Adviser, Volume 16, Number 6, June 1985, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore May 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Washington Report: Aicpa Comments On Treasury Proposal To Limit Use Of The Cash Method Of Accounting, Kenneth F. Thomas, Carol B. Ferguson, American Institute Of Certified Public Accountants May 2025

Washington Report: Aicpa Comments On Treasury Proposal To Limit Use Of The Cash Method Of Accounting, Kenneth F. Thomas, Carol B. Ferguson, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Ii), Byrle M. Abbin, David K. Carlson May 2025

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Ii), Byrle M. Abbin, David K. Carlson

Tax Adviser

No abstract provided.


Employee Benefits Under The Dra (Part Ii), Thomas G. Tracy, Deborah Walker May 2025

Employee Benefits Under The Dra (Part Ii), Thomas G. Tracy, Deborah Walker

Tax Adviser

No abstract provided.


Thumbtax, Sandra K. Lewis May 2025

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.


Leases And Service Contracts With Tax-Exempt Entities After The Dra, David Warren May 2025

Leases And Service Contracts With Tax-Exempt Entities After The Dra, David Warren

Tax Adviser

No abstract provided.


Tax Clinic, Norman R. Milefsky May 2025

Tax Clinic, Norman R. Milefsky

Tax Adviser

No abstract provided.


U.S. Tax Treatment Of Crypto Assets, Kylie May Schmitt May 2025

U.S. Tax Treatment Of Crypto Assets, Kylie May Schmitt

Senior Honors Theses

Disagreements exist surrounding the proper definition and tax treatment of cryptocurrency. The IRS views crypto assets as a type of intangible property, and most guidance regarding how to include income or loss from cryptocurrency on the relevant tax forms stems from this classification. Crypto asset transactions create either ordinary or capital income or loss, depending on the taxpayer’s reason for holding the assets. This requires keeping track of the cryptocurrency’s fair market value at the time of receipt and disposition. While researchers have not reached a unanimous conclusion, most identify problems with this treatment and instead propose alternative methods, such …


A Year In The Making: Evaluating Sec Cybersecurity Disclosure Rule Compliance Through Public Company Case Studies, Katherine Kuli May 2025

A Year In The Making: Evaluating Sec Cybersecurity Disclosure Rule Compliance Through Public Company Case Studies, Katherine Kuli

Accounting Undergraduate Honors Theses

This thesis evaluates public company compliance with the SEC’s 2023 cybersecurity disclosure rule, which mandates that material cybersecurity incidents be reported within four business days via Form 8-K, Item 1.05. Through case studies of UnitedHealth Group, AT&T, and Krispy Kreme, the research assesses firms’ performance across three key areas: materiality determination, timeliness, and the scope and depth of disclosures. Using a structured benchmarking framework based on SEC guidance, the findings reveal inconsistent compliance, with patterns of vague reporting, selective disclosure, and procedural adherence that falls short of regulatory intent. While Krispy Kreme aligned most closely with SEC expectations, UnitedHealth and …


The Electric Revolution: A Quantitative Analysis Of Tesla's Sales Growth, Mason Bravo May 2025

The Electric Revolution: A Quantitative Analysis Of Tesla's Sales Growth, Mason Bravo

Accounting Undergraduate Honors Theses

This thesis explores the key factors influencing Tesla's sales growth within the evolving electric vehicle (EV) market. It uses regression analysis to quantify the impact of average sales price, charging infrastructure, EV demand, and macroeconomic performance on Tesla's vehicle sales. The analysis is based on data from Tesla's annual reports, the Alternative Fuels Data Center, the International Energy Agency, and the Bureau of Labor Statistics. Key findings include a significant negative correlation between average sales price and vehicle sales, and a strong positive correlation between charging infrastructure and sales. These insights offer valuable implications for Tesla’s strategic decision-making, investor analysis, …


Which Offer Should I Take? The Impact Of Various Recruiting Factors On Accounting Students' Internship Choice, Matthew Hart, Joleen Kremin May 2025

Which Offer Should I Take? The Impact Of Various Recruiting Factors On Accounting Students' Internship Choice, Matthew Hart, Joleen Kremin

Business Faculty Publications and Presentations

This study investigates factors in the recruiting process that influence accounting students’ choice of internship offers, especially when multiple internship offers are present. We surveyed 254 graduate students over several years after being recruited for busy season internships; 196 students received multiple offers and form our primary participant group. We find that students’ perceptions of seniors and staff personalities is the most influential factor during the recruiting process. Personality perceptions of other firm personnel, office visits, and internship location were also among the most influential factors in recruiting when students had to choose among multiple offers. We also find that, …


A Survey On Faculty Summer Compensation In Accounting, Abby Box May 2025

A Survey On Faculty Summer Compensation In Accounting, Abby Box

Honors Theses

Many colleges and universities have paid faculty approximately one-ninth of their annual base salary to teach a summer course for years. Since more accounting schools and departments have become separately accredited by the Association to Advance Collegiate Schools of Business (AACSB), there has been increased pressure to increase research output. Additionally, many states have seen reductions in higher education funding. Therefore, universities have tried to use summer school as a new funding source by increasing enrollment minimums in summer classes and reducing summer school pay rates for faculty. This study incorporates a 26-question survey sent to 580 directors and chairs …


The Tax Adviser, Volume 16, Number 3, March 1985, American Institute Of Certified Public Accountants Apr 2025

The Tax Adviser, Volume 16, Number 3, March 1985, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore Apr 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Washington Report: Meeting With Irs Associate Commissioner (Operations), Kenneth F. Thomas, Edward S. Karl Apr 2025

Washington Report: Meeting With Irs Associate Commissioner (Operations), Kenneth F. Thomas, Edward S. Karl

Tax Adviser

No abstract provided.


Tax Clinic, Gerald W. Padwe Apr 2025

Tax Clinic, Gerald W. Padwe

Tax Adviser

No abstract provided.


Dra Changes Affecting Charitable Contributions, Estate And Gift Tax Valuations And Appraisers, James E. Merritt, Tony M. Edwards Apr 2025

Dra Changes Affecting Charitable Contributions, Estate And Gift Tax Valuations And Appraisers, James E. Merritt, Tony M. Edwards

Tax Adviser

No abstract provided.


Reconsidering Voluntary Employees’ Beneficiary Associations Under The Dra, Thomas M. Porcano Apr 2025

Reconsidering Voluntary Employees’ Beneficiary Associations Under The Dra, Thomas M. Porcano

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 16, Number 2, February 1985, American Institute Of Certified Public Accountants Apr 2025

The Tax Adviser, Volume 16, Number 2, February 1985, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore Apr 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Tax Clinic, Thomas Ochsenschlager Apr 2025

Tax Clinic, Thomas Ochsenschlager

Tax Adviser

No abstract provided.


Estate Planning, Bernard Barnett Apr 2025

Estate Planning, Bernard Barnett

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore Apr 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore Apr 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Ensuring The Deductibility Of Employee Use Of Listed Property, Joanne H. Turner Apr 2025

Ensuring The Deductibility Of Employee Use Of Listed Property, Joanne H. Turner

Tax Adviser

No abstract provided.


Tax Clinic, Henry J. Ferrero Jr. Apr 2025

Tax Clinic, Henry J. Ferrero Jr.

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore Apr 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Who Is A Return Preparer?, Deborah Thomas Apr 2025

Who Is A Return Preparer?, Deborah Thomas

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore Apr 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.