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Articles 601 - 630 of 14414
Full-Text Articles in Entire DC Network
Tax Trends, E. S. Linett
Spotlight, Robert F. Manning
Tax Clinic, Stuart R. Josephs
Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Iii), Byrle M. Abbin, David K. Carlson
Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Iii), Byrle M. Abbin, David K. Carlson
Tax Adviser
No abstract provided.
Selected Tax Planning Ideas For Savings And Loan Associations, Marie Tan, J. Michael Pusey
Selected Tax Planning Ideas For Savings And Loan Associations, Marie Tan, J. Michael Pusey
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 16, Number 4, April 1979, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 16, Number 4, April 1979, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, E. S. Linett
Washington Report: Questions And Answers On Tax Administration (Part I), Kenneth F. Thomas, Roger L. Miller
Washington Report: Questions And Answers On Tax Administration (Part I), Kenneth F. Thomas, Roger L. Miller
Tax Adviser
No abstract provided.
Allocation Of Interest Expense For Foreign Branch Banking Operations In The U.S., Charles T. Crawford
Allocation Of Interest Expense For Foreign Branch Banking Operations In The U.S., Charles T. Crawford
Tax Adviser
No abstract provided.
Tax Clinic, Peter Elder
1978 Changes Affecting The Taxation Of Deferred Compensation, Retirement Plans, And Fringe Benefits This, Charles V. Fingal Jr.
1978 Changes Affecting The Taxation Of Deferred Compensation, Retirement Plans, And Fringe Benefits This, Charles V. Fingal Jr.
Tax Adviser
No abstract provided.
Tax Trends, E. S. Linett
Tax Clinic, William R. Sutherland
The Tax Adviser, Volume 10, Number 2, February 1979, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 10, Number 2, February 1979, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, E. S. Linett
Spotlight, Robert F. Manning
Estate Tax Deduction For Administration Expenses - Circuits In Conflict, William R. Brennan Jr.
Estate Tax Deduction For Administration Expenses - Circuits In Conflict, William R. Brennan Jr.
Tax Adviser
No abstract provided.
Who Gets Stitches? The Effects Of Rewarding Whistleblowers And Protecting Their Identity On Subsequent Willingness To Work With Others, Ryan D. Sommerfeldt
Who Gets Stitches? The Effects Of Rewarding Whistleblowers And Protecting Their Identity On Subsequent Willingness To Work With Others, Ryan D. Sommerfeldt
Faculty Publications
Out Of The Vacuum: The Effect Of Tax Liability Changes On Compliance In The Presence Of Withholding Position And Group Affiliation, Chelsea Rae Austin, Donna Bobek Schmitt, Spenser G. Seifert
Out Of The Vacuum: The Effect Of Tax Liability Changes On Compliance In The Presence Of Withholding Position And Group Affiliation, Chelsea Rae Austin, Donna Bobek Schmitt, Spenser G. Seifert
Faculty Publications
Prior research has established that tax liability increases lead to decreased compliance. However, tax liability changes do not happen in a vacuum. Notably, prior research has also identified a withholding phenomenon: individuals in a tax due position are less compliant than those in a refund position. Additionally, tax law changes are often enacted in politically polarized environments. We examine how three factors—tax liability changes, withholding position, and group affiliation—combine to influence individuals' tax compliance decisions. Our experimental results show that a tax increase is universally experienced as a loss, even when coupled with a tax refund and enacted by an …
Firm Digitalization And Accounting Jobs, Amanda Awyong, Qiang Cheng, Tian Deng, Rencheng Wang
Firm Digitalization And Accounting Jobs, Amanda Awyong, Qiang Cheng, Tian Deng, Rencheng Wang
Research Collection School Of Accountancy
This study examines how firm digitalization affects the demand for corporate accountants and their digital skills. Using more than 373,000 job posts for corporate accountants by U.S. non-technology firms between 2010 and 2019, we find that firm digitalization does not change the overall demand for financial specialists-accountants who are responsible for financial reporting, budgeting, and forecasting-but reduces the demand for financial clerks-accountants who primarily perform administrative financial tasks. We further show that firms digitalization increases the demand for digital skills among financial specialists, but not among financial clerks, and that such demand is greater than that for other employees within …
Generative Artificial Intelligence And Its Role In Shaping Customer Loyalty In Banking: A Conceptual Framework, Nimra Aziz, Lean Ee Yvonne Lee, Nayab Khalil Ahmed, Abdullah Aziz, Syeda Hafsa Rizwan, Syed Muntazir Hussain Shah
Generative Artificial Intelligence And Its Role In Shaping Customer Loyalty In Banking: A Conceptual Framework, Nimra Aziz, Lean Ee Yvonne Lee, Nayab Khalil Ahmed, Abdullah Aziz, Syeda Hafsa Rizwan, Syed Muntazir Hussain Shah
International Journal of Management, Finance and Accounting
The role of Generative Artificial Intelligence (Generative AI) in Electronic Customer Relationship Management (Electronic-CRM) systems is reshaping consumer engagement in the banking or financial industry. There is a significant gap in understanding the direct impact of Generative AI on Electronic-CRM and customer loyalty in the banking industry. This paper proposes a conceptual framework to investigate the influence of Generative AI on enhancing Electronic-CRM, particularly in three key dimensions: data security, problem-solving, and customer orientation, and its ultimate impact on customer loyalty in the banking and financial sectors. An extensive literature review suggests that the role of Generative AI enhances data …
Identifying Potentially Illicit Money Laundering And Terrorism Financing Transactions Through Machine Learning Techniques, Shiuh Tong Lim, Rou Qing Khoo, Khai Wah Khaw, Xinying Chew
Identifying Potentially Illicit Money Laundering And Terrorism Financing Transactions Through Machine Learning Techniques, Shiuh Tong Lim, Rou Qing Khoo, Khai Wah Khaw, Xinying Chew
International Journal of Management, Finance and Accounting
Financial institutions worldwide face significant challenges in detecting and preventing illicit financial activities, such as money laundering and terrorism financing. Traditional rule-based methods often generate high false positive rates, increasing manual verification efforts and higher operational costs. This research explores machine learning techniques to enhance the detection of suspicious transactions. Several algorithms, including K-Nearest Neighbors, Decision Tree, Random Forest, Logistic Regression, Support Vector Machine, and Naïve Bayes, are applied and evaluated using a dataset from a financial institution. After a comprehensive performance assessment, the Random Forest model is the most effective, exhibiting the highest accuracy of 0.9333 in identifying suspicious …
Accounting Comparability And Value Relevance Of Accounting Information: Evidence From A Change In Revenue And Expense Recognition Rules, Brandon Ater, Emrah Ekici, Thomas Noland, Christian K. Sobngwi
Accounting Comparability And Value Relevance Of Accounting Information: Evidence From A Change In Revenue And Expense Recognition Rules, Brandon Ater, Emrah Ekici, Thomas Noland, Christian K. Sobngwi
School of Accountancy Faculty Publications
Purpose: The purpose of this paper is to examine the accounting comparability and value relevance implications of the changes in the accounting for freight services in-process introduced through the adoption of EITF No. 91-9.
Design/methodology/approach: This is an empirical archival research paper using financial statement data and stock price information for the US transportation companies.
Findings: The results indicate that following the adoption of EITF No. 91-9, there is an increase in the level of accounting comparability for firms in the US transportation industries. This paper also finds that the reduction in the number of reporting options for revenues and …
Tax Trends, E. S. Linett
Analysis Of The Final Sec. 83 Regulations, Lorence L. Bravenec
Analysis Of The Final Sec. 83 Regulations, Lorence L. Bravenec
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 9, Number 11, November 1978, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 9, Number 11, November 1978, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Sec. 305 “Redemption Premium” Concept, Edward A. Morgan
Sec. 305 “Redemption Premium” Concept, Edward A. Morgan
Tax Adviser
No abstract provided.
Elective Nonqualified Cash Deferred Compensation Plans In Light Of Prop. Regs. Sec. 1.61-16, Lawrence M. Wolfish
Elective Nonqualified Cash Deferred Compensation Plans In Light Of Prop. Regs. Sec. 1.61-16, Lawrence M. Wolfish
Tax Adviser
No abstract provided.
Author Index, 12 Months Ended September 1978, American Institute Of Certified Public Accountants
Author Index, 12 Months Ended September 1978, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Subject Index, 12 Months Ended September 1978, American Institute Of Certified Public Accountants
Subject Index, 12 Months Ended September 1978, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.