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Articles 1 - 30 of 512
Full-Text Articles in Entire DC Network
Accounting And Economic System Classification: An Adverse Effect Of The Misconceptualization Of Capital, Henry Zeno Chalu
Accounting And Economic System Classification: An Adverse Effect Of The Misconceptualization Of Capital, Henry Zeno Chalu
Business Management Review
This paper discusses the influence of accounting on economic system classification. Particularly, it traces how a misconception of the accounting term ‘capital’ led to a misleading characterization of capitalism and socialism as inherently oppositional economic systems. This misunderstanding stems from neglect of the two complementary modes of thought on which accounting as a science rests: reasoning, which is the conceptual, idealistic dimension, and proving, which is the technical, physicalist dimension. Both modes are integral to the construction of most of the accounting terms used in economics. If an accounting conceptualization had been followed, capitalism and socialism would not …
Tax Treatment Of Long-Term Contracts After The Tra, New Accounting And Allocation Rules Create Bookkeeping Problems, Michael J. Tucker, Larry M. Parker
Tax Treatment Of Long-Term Contracts After The Tra, New Accounting And Allocation Rules Create Bookkeeping Problems, Michael J. Tucker, Larry M. Parker
Tax Adviser
No abstract provided.
Unrelated Business Taxable Income, Can Tax-Exempt Organizations Aggregate Income?, Ray A. Knight, Lee G. Knight
Unrelated Business Taxable Income, Can Tax-Exempt Organizations Aggregate Income?, Ray A. Knight, Lee G. Knight
Tax Adviser
No abstract provided.
Tax Trends, Nicholas J. Fiore
Paying The Debts Of Others: A Sec. 166 Or 162 Deduction?, Cherie J. O'Neil, Maria D. Tucci
Paying The Debts Of Others: A Sec. 166 Or 162 Deduction?, Cherie J. O'Neil, Maria D. Tucci
Tax Adviser
No abstract provided.
Topics In Accounting: A Case-Based Analysis, Forrest B. Foster
Topics In Accounting: A Case-Based Analysis, Forrest B. Foster
Honors Theses
This body of work is representative of materials produced through the Accountancy Practicum course, under the advisement and supervision of Dr. Victoria Dickinson. This course allows students in the Patterson School of Accountancy to complete their thesis requirement for the Sally McDonnell Barksdale Honors College through a series of case studies, primarily covering current topics in the accounting industry. The six case studies completed through this course cover a variety of accounting topics that are new or controversial, including the Corporate Transparency Act and the effects of the current political administration on the financial statements of food companions. Additionally, some …
Non-Audit Services And Knowledge Spillover: Evidence From Audit Hours And Billing Rates, Jaeyoon Yu, Yongsuk Yun, Yoonseok Zang
Non-Audit Services And Knowledge Spillover: Evidence From Audit Hours And Billing Rates, Jaeyoon Yu, Yongsuk Yun, Yoonseok Zang
Research Collection School Of Accountancy
Using audit hours from firms listed on the Korea Exchange as a direct proxy for audit effort, this study examines whether non-audit services (NAS) purchased from audit firms improve audit efficiency. Our results reveal that the ratio of NAS fees to total fees paid to audit firms is associated with lower audit hours and audit fees, but it is not significantly related to audit billing rates. The reduction in audit effort associated with NAS is more pronounced when NAS provided are audit-related, and for clients who hire Big 4 auditors, have short-tenured auditors, and report a profit. Further, using path …
The Tax Adviser, Volume 5, Number 12, December 1974, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 5, Number 12, December 1974, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 5, Number 11, November 1974, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 5, Number 11, November 1974, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Role Of The Accountant In Tax Fraud Cases, Richard S. Helstein, Jules Ritholz
Role Of The Accountant In Tax Fraud Cases, Richard S. Helstein, Jules Ritholz
Tax Adviser
No abstract provided.
Tax Trends, Harry Z. Garian
Multistate Business Taxation Jungle: Will Congress Take Remedial Action? The, Carlyle O. Livingston, Michael I. Halper
Multistate Business Taxation Jungle: Will Congress Take Remedial Action? The, Carlyle O. Livingston, Michael I. Halper
Tax Adviser
No abstract provided.
Fee Policies In Tax Practice, William L. Raby
Tax Trends, Eugene S. Linett
Tax Trends, Harry Z. Garian
Professions At Work: “Lawyers And Certified Public Accountants: A Study Of Interprofessional Relations”, Herbert Finkston
Professions At Work: “Lawyers And Certified Public Accountants: A Study Of Interprofessional Relations”, Herbert Finkston
Tax Adviser
No abstract provided.
Significant Recent Developments Concerning Estate Planning (Part Iii), Byrle M. Abbin
Significant Recent Developments Concerning Estate Planning (Part Iii), Byrle M. Abbin
Tax Adviser
No abstract provided.
Washington Report: The Taxpayers’ Bill Of Rights, Joel M. Forster
Washington Report: The Taxpayers’ Bill Of Rights, Joel M. Forster
Tax Adviser
No abstract provided.
Toward Certifying Tax Specialists In Law And Accounting, Barry C. Broden, Jerome S. Horvitz
Toward Certifying Tax Specialists In Law And Accounting, Barry C. Broden, Jerome S. Horvitz
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 6, Number 6, June 1975, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 6, Number 6, June 1975, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Professional Corporations Revisited (After The Employee Retirement Income Security Act Of 1974) A, Arthur Kalish, Patricia G. Lewis
Professional Corporations Revisited (After The Employee Retirement Income Security Act Of 1974) A, Arthur Kalish, Patricia G. Lewis
Tax Adviser
No abstract provided.
Tax Trends, Harry Z. Garian
Beware The Esop: A Cautionary Tale, Herbert A. Huene
Beware The Esop: A Cautionary Tale, Herbert A. Huene
Tax Adviser
No abstract provided.
Tax Trends, E. S. Linett
Spotlight, Joel M. Forster
The Tax Adviser, Volume 7, Number 5, May 1976, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 7, Number 5, May 1976, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Erisa Implications For Fringe Benefit Programs, Lionel Chan
Erisa Implications For Fringe Benefit Programs, Lionel Chan
Tax Adviser
No abstract provided.
Tax Trends, Harry Z. Garian
Tax Trends, Harry Z. Garian
Professions At Work: Disclosure Or Use Of Tax Return Information, Joel Forster
Professions At Work: Disclosure Or Use Of Tax Return Information, Joel Forster
Tax Adviser
No abstract provided.