Digital Commons Network^™

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

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 16, Number 5, May 1985, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

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

Tax Adviser

No abstract provided.

Tax Clinic, Stuart R. Josephs

Tax Adviser

No abstract provided.

Individual Retirement Accounts: An Update After The Dra, Labh S. Hira, Robert D. Swanson

Tax Adviser

No abstract provided.

Tax Planning For Business Or Employment Use Of An Automobile After The Dra, Anthony P. Curatola, Michael J.R. Hoffman

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 16, Number 4, April 1985, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.

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

Tax Adviser

No abstract provided.

Tax Clinic, Norman R. Milefsky

Tax Adviser

No abstract provided.

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

Tax Adviser

No abstract provided.

Successful Strategies Utilized By Business Leaders To Balance Tax Planning With Profitability, Quarnelia Patterson

Walden Dissertations and Doctoral Studies

The absence of business tax planning strategies can lead to a higher tax burden. Business owners are concerned because a higher tax burden may result in lower after-tax earnings and reduced cash flow. Grounded in the PESTLE analysis framework, the purpose of this qualitative pragmatic inquiry study was to explore successful strategies that business leaders use to balance tax planning with profitability. The participants were eight small business owners located in the southwest United States who actively engaged in tax planning. Data were collected using semistructured interviews and a review of publicly available documents. Through thematic analysis, nine themes were …

Strengthening Governance In Esg Reporting: Enhancing Transparency And Accountability, Paulene Cayla Tongol

2025 Spring Honors Capstone Projects - Archive

As corporate sustainability becomes a growing priority, Environmental, Social, and Governance (ESG) reporting has gained significant importance in the ability to assess the impact and accountability of a company. However, governance-related challenges such as conflicts of interest, transparency gaps, and weak accountability structures continue to undermine the reliability of ESG disclosures, which are intended to provide stakeholders and investors with a clear, standardized view of a company’s sustainability practices. This study explores how governance failures impact ESG reporting effectiveness and examine strategies for improvement. Through conducting a systematic literature review, this research synthesizes findings from academic studies and industry articles …

Smu Appoints Professor Zhang Liandong As New Dean Of School Of Accountancy, Singapore Management University

SMU Press Releases and News

The Singapore Management University (SMU) has appointed Professor Zhang Liandong [张连栋教授] as the new Dean of its School of Accountancy (SOA), effective 1 July 2025. With over seven years of leadership experience at SOA, Professor Zhang will lead strategic initiatives to elevate the School’s academic reputation and impact.

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

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, …

Razorback Analytics And Consulting: Driving Innovation, Clayton J. Chapman

Accounting Undergraduate Honors Theses

Under the identity of Razorbacks Analytics and Consulting, a consultation company, recommendations are made into the future of the vehicle manufacturing industry. Based on financial statement and industry data, Razorbacks Analytics and Consulting advises manufacturers about the uncertainty and high cost of transitioning vehicle lineups to electric powertrains. Recommendations are made based upon the observed data. Topics include: basic ratios, industry timing, supply chain issues, profitability, risk, and consumer issues.

Applause, Anonymous

Touche Ross Publications

No abstract provided.

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 …

Beyond The Numbers: Redefining Accounting To Attract The Next Generation Of Professionals, Ella Million

Undergraduate Honors Thesis Collection

The demand for accountants and auditors is projected to grow by 6% from 2023 to 2033, yet the number of students entering the profession is declining. In the 2021-2022 academic year, the number of U.S. accounting graduates fell by 7.4%, marking the largest single-year decline since at least 1994-1995 (AICPA 2023). This decrease in new entrants contrasts with the growing industry need, raising concerns about the long-term sustainability of the profession. Research suggests that perceptions of accounting as routine, solitary, and lacking creativity or social engagement may contribute to students opting for other business fields (Steenkamp & Wessels 2009). Given …

Garver, Lucas G. Ortiz

Accounting Undergraduate Honors Theses

This thesis is a summary of my two-year internship at Garver, an engineering firm headquartered in North Little Rock, Arkansas. I interned with the finance department in the North Little Rock office. During my time with Garver, I gained an abundance of technical experience in the accounting field, as well as invaluable networking and professional development skills.

The Effect Of Gender On Career Success In Remote Work Settings In The Accounting Profession, Ashlyn Roche

Honors Theses

This study analyzed the career success assessments of hypothetical male and female public accountants working in remote and traditional office settings to determine if gender and work location affect work assessment. Subjects, practicing public accountants, were randomly assigned resumes of hypothetical accountants that included indications of either remote work or traditional office work and the gender of the assigned hypothetical accountants. Resumes of hypothetical accountants were otherwise identical. After initial assessments of assigned hypothetical accountants’ future career success, subjects were asked to recommend activities that would increase the likelihood of the accountants’ future career success. Subjects were then told that …

Considerations Regarding The Accountant Shortage, Accounting Student Recruitment, And Efforts To Mitigate The Ongoing Shortage, Kellen T. Hixon

Undergraduate Honors Theses

The accounting profession is currently facing a well-documented talent shortage that has been building for a number of years. Some of the factors leading to this are fewer students choosing accounting because of higher wages in other careers as well as many CPAs retiring in the coming years. This paper considers the challenges of getting students in the door to accounting and examines the reasons why they are not choosing accounting. It also examines what accounting firms are doing to fight the workforce shortage, gains the perspective of state CPA societies on the 150 hour rule and how it is …

Untapped Potential: Many Intelligent Female Accountants Are Not In The Workforce, Heidi Sundberg

Undergraduate Honors Capstone Projects

As the shortage of accountants in the U.S. continues to increase, it is crucial to examine what barriers are keeping women from remaining in the workforce. This research project focuses on women in accounting, especially mothers, and what changes can be made so that they are more likely to continue pursuing career growth, instead of becoming stay-at-home moms. This report focuses on what barriers women in Utah’s accounting profession face when trying to get promotions while fulfilling family commitments and how their perspectives differ from those of their management.

The basis of this research was done through a survey that …

Data-Driven Audits: Audit Analytic Platforms And General Ledger Analytic Tools, Daniel E. O'Leary, Vernon J. Richardson, Marcia Weidenmier Watson

Accounting Faculty Publications and Presentations

The future of auditing is a data-driven audit, which extracts and analyzes digital data stored in client accounting systems. To help conduct data-driven audits, audit firms are developing audit analytic platforms (AAPs). This paper focuses on one key application tool of AAPs that analyzes the entire population of general ledger transactions. These general ledger analytics tools (GLATs) use assessment routines to assign a risk score to each transaction, helping guide the auditor’s planning, risk assessment, and selection of high-risk transactions for substantive procedures. GLATs help support audit quality and provide valuable new insights about client operations. We discuss the analytics …

Monitoring Incentives And Tax Planning: Evidence From State-Owned Enterprises, Eva Eberhartinger, David M. P. Samuel

Research Collection School Of Accountancy

This study provides new evidence on the association of state ownership and tax planning by showing that a state owner’s monitoring incentives affect a firm’s tax planning. Using the setting of a developed market economy, Germany, we distinguish between state owners that directly benefit from state-owned enterprises’ (SOEs’) income tax payments and those that do not. Our results indicate that state ownership is not associated with less tax planning unless the state owner directly benefits from higher tax payments. These results are robust to various specifications and suggest that shareholders’ monitoring incentives are a determinant of a firm’s tax planning …

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

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 …