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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 Trends, Nicholas J. Fiore Apr 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Thumbtax, Sandra K. Lewis Apr 2025

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.


Corporate Amt Rules Under The Tax Reform Act Of 1986, Robert C. Odmark, Gary L. Tillman Apr 2025

Corporate Amt Rules Under The Tax Reform Act Of 1986, Robert C. Odmark, Gary L. Tillman

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 17, Number 9, September 1986, American Institute Of Certified Public Accountants Apr 2025

The Tax Adviser, Volume 17, Number 9, September 1986, American Institute Of Certified Public Accountants

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.


Valuing Amortizable Intangible Assets: Are They Being Wasted?, Nicholas M. Florio, Frank J. Lagreca Apr 2025

Valuing Amortizable Intangible Assets: Are They Being Wasted?, Nicholas M. Florio, Frank J. Lagreca

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 17, Number 8, August 1986, American Institute Of Certified Public Accountants Apr 2025

The Tax Adviser, Volume 17, Number 8, August 1986, 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.


Current Use Of Tax Planning Software In Cpa Firms, Leslie L. Mccormick, Kevin M. Misiewicz Apr 2025

Current Use Of Tax Planning Software In Cpa Firms, Leslie L. Mccormick, Kevin M. Misiewicz

Tax Adviser

No abstract provided.


Sec. 704(B) Final Regulations Pose “Substantial” Interpretation Problems, Philip J. Wiesner, Donald J. Massoglia Apr 2025

Sec. 704(B) Final Regulations Pose “Substantial” Interpretation Problems, Philip J. Wiesner, Donald J. Massoglia

Tax Adviser

No abstract provided.


Subject Index: 12 Months Ended June 1986, American Institute Of Certified Public Accountants Apr 2025

Subject Index: 12 Months Ended June 1986, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


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

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

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.


Tax Treatment Of Videocassettes: An Unresolved Dilemma In A Booming Business, David M. Maloney, David B. Barr Apr 2025

Tax Treatment Of Videocassettes: An Unresolved Dilemma In A Booming Business, David M. Maloney, David B. Barr

Tax Adviser

No abstract provided.


Examining The Economic Impact Of Jesus, Carter F. Slyker Apr 2025

Examining The Economic Impact Of Jesus, Carter F. Slyker

Senior Honors Theses

This thesis examines the economic impact of the person of Jesus and applies economic theory to the historical and biblical accounts of his ministry on earth. The study will consider the social and economic conditions of the first century Roman Empire within the context of Judea and Galilee, while focusing on key issues including poverty, social hierarchy, and taxation. It will explore three primary aspects of Jesus’ ministry to assign economic impact: the crowds he drew, the miracles he performed, and the principles he taught. These acts challenged the societal and economic norms of that culture and positively impacted communities …


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.


Addressing The Accounting Pipeline Leak: Academic And Socioeconomic Barriers To Entry, Retention, And Belonging, Karlene Deng Apr 2025

Addressing The Accounting Pipeline Leak: Academic And Socioeconomic Barriers To Entry, Retention, And Belonging, Karlene Deng

Honors Theses

Many undergraduate students express an early interest in accounting, yet the actual number who later go on to matriculate into the profession is significantly lower. Despite efforts by educational institutions and the accounting industry to attract students to the profession, accounting programs experience high attrition rates. Using a survey-based approach, this research provides insights into factors that influence students to (1) enter university as declared accounting majors, (2) switch into accounting during their time at university, or (3) leave the accounting program. Additionally, this study examines the role of academic and socioeconomic backgrounds in shaping these decisions. By pinpointing potential …


The Tax Adviser, Volume 17, Number 2, February 1986 [Whole Issue], American Institute Of Certified Public Accountants Apr 2025

The Tax Adviser, Volume 17, Number 2, February 1986 [Whole Issue], American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Analysis Of The Reverse Triangular Merger Regulations, Robert Willens Apr 2025

Analysis Of The Reverse Triangular Merger Regulations, Robert Willens

Tax Adviser

No abstract provided.


The Difference In Financial Literacy Between Students Of The Business College And The Rest Of The Student Body At Wmu, Ivane Mkheidze Apr 2025

The Difference In Financial Literacy Between Students Of The Business College And The Rest Of The Student Body At Wmu, Ivane Mkheidze

Honors Theses

This thesis investigates the persistent gap in financial literacy among high school and college students, despite increased emphasis on financial education over recent decades. Drawing inspiration from Lewis Mandell’s studies, including “Financial Literacy: If It’s So Important, Why Isn’t It Improving?”, the research evaluates the effectiveness of financial literacy courses and highlights their failure to produce long-term gains in knowledge or behavioral change. Through a synthesis of academic literature and critique of methodologies, the thesis explores the inefficacy of current teaching models, including overreliance on engagement tools like the Stock Market Game, and the influence of socio-economic factors, motivation, and …


The Tax Adviser, Volume 17, Number 1, January 1986, American Institute Of Certified Public Accountants Apr 2025

The Tax Adviser, Volume 17, Number 1, January 1986, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Estate Planning For Controlling Shareholders, Allan H. Savage, Mason P. Dillaway Apr 2025

Estate Planning For Controlling Shareholders, Allan H. Savage, Mason P. Dillaway

Tax Adviser

No abstract provided.


Cryptocurrency Strategies For Small Enterprises, Ufuoma Omosebi Apr 2025

Cryptocurrency Strategies For Small Enterprises, Ufuoma Omosebi

Walden Dissertations and Doctoral Studies

Due to their limited creditworthiness and growth potential, small enterprises (SEs) encounter significant challenges when securing their growth needs. SEs in Florida lack awareness, understanding, or practical guidance on cryptocurrency-based growth strategies. The purpose of the qualitative, multiple-case study was to explore the cryptocurrency-based growth strategies available to SEs in Florida. Rogers’s diffusion of innovations theory, Markowitz’s modern portfolio theory, and Thaler’s behavioral finance theory grounded the conceptual framework. Four participants identified through purposeful sampling as SEs in Florida used cryptocurrency in their enterprises. Data were collected using in-depth semistructured interviews. Five themes emerged from the six-phase thematic analysis: (a) …


The Impact Of Sec Deadline: Does Accelerated Sec Filing Deadlines For Publicly Traded Companies Increase Restatements Of Financial Statements?, Angela Sutton Apr 2025

The Impact Of Sec Deadline: Does Accelerated Sec Filing Deadlines For Publicly Traded Companies Increase Restatements Of Financial Statements?, Angela Sutton

Honors Projects in Accounting

This paper examines the Securities Exchange Commission (SEC) requirement of the 10-K filing deadlines and how the implementation of Sarbanes-Oxley Act (SOX) regulations can cause an increase in the likelihood of misstatements in financial reporting by publicly traded companies. The SEC shortening the deadline time frame had a negative impact on smaller companies since auditors were focusing more on larger companies to get the report done in an effective and timely manner. Investors, in turn, perceive smaller companies as having internal control weaknesses due to being late to file their reports. Data will be collected from all 10-K filing deadlines …


Accounting Industry Decline: Analyzing Enrollment And Retention Challenges, Raegan Rapoza Apr 2025

Accounting Industry Decline: Analyzing Enrollment And Retention Challenges, Raegan Rapoza

Honors Projects in Accounting

Within the accounting industry, there have been rising concerns about the decline in student enrollment along with accountants leaving the profession. Employee turnover is one of the most heavily studied and discussed topics in accounting. Additionally, the profession does not obtain the highly respected reputation that it once did, and university accounting programs are one place where this issue is clearly seen. This study uses enrollment data to establish this decrease across universities as well as retention data across CPA firms. A survey is administered to students, faculty and staff throughout several universities. Industry professionals are interviewed to gain perspective …


Aggregate Earnings And Global Equity Returns, Yigit Atilgan, K. Ozgur Demirtas, A. Doruk Gunaydin, Aynur Dilan Tosun, Duygu Zirek Apr 2025

Aggregate Earnings And Global Equity Returns, Yigit Atilgan, K. Ozgur Demirtas, A. Doruk Gunaydin, Aynur Dilan Tosun, Duygu Zirek

Department of Accounting and Finance Faculty Scholarship and Creative Works

This paper compares the predictive power of aggregate earnings for equity returns in international markets. We rank 51 non-US countries based on the time-series averages of their price synchronicity and market concentration measures, calculated at the firm level using daily data. We find that aggregate earnings negatively predict one-quarter-ahead stock returns in country groups that contain less synchronous and concentrated markets, as opposed to country groups that contain more synchronous and concentrated markets. We attribute the negative predictive power of aggregate earnings to a business cycle effect because high (low) corporate earnings correspond to economic expansions (contractions) that tend to …


Undergraduate Accounting Capstone: Enhancing Integration, Reflective Learning, And Workplace Transition For Future Professionals, Duan Ning, Magdeleine Lew, Clarence Goh, Poh Sun Seow, Gary Pan Apr 2025

Undergraduate Accounting Capstone: Enhancing Integration, Reflective Learning, And Workplace Transition For Future Professionals, Duan Ning, Magdeleine Lew, Clarence Goh, Poh Sun Seow, Gary Pan

Research Collection School Of Accountancy

This study examines whether a university capstone course focused on accounting data and analytics equips undergraduate accounting students with the relevant professional and technological skills for future work. There is concern that the traditional accounting curriculum, which often emphasizes theoretical knowledge and technical skills, may not sufficiently prepare students for the complex, data-driven environment in the workplace. Therefore, our study is important because professional and technological skills are essential skills that students need to thrive in complex, data-driven environments, and our study provides insights into whether a capstone course can equip students with these skills. To examine these issues, we …