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Irs Practice Should Not Be A Contest Between Adversaries, Gordon S. Moore Dec 2025

Irs Practice Should Not Be A Contest Between Adversaries, Gordon S. Moore

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 1, Number 5, May 1970, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 1, Number 5, May 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Index: Cumulative Subject Index January-April, 1970; Cumulative Author Index January-April, 1970, American Institute Of Certified Public Accountants Dec 2025

Index: Cumulative Subject Index January-April, 1970; Cumulative Author Index January-April, 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Working With The Irs, Gordon T. Stine Dec 2025

Working With The Irs, Gordon T. Stine

Tax Adviser

No abstract provided.


Washington Report: Employee Benefits: Equality For Self-Employed And Corporate Employees, Gilbert Simonetti Jr. Dec 2025

Washington Report: Employee Benefits: Equality For Self-Employed And Corporate Employees, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.


Tax Clinic, Peter Elder Dec 2025

Tax Clinic, Peter Elder

Tax Adviser

No abstract provided.


State Of Technology Usage In Smaller Public Accounting Firms In 2025, Arun Kumararaj, Candice Hux Dec 2025

State Of Technology Usage In Smaller Public Accounting Firms In 2025, Arun Kumararaj, Candice Hux

Honors Capstones

Prior research gives significant attention to technology usage of large public accounting firms, particularly the Big 4. However, limited evidence exists on the smaller public accounting firms, which constitute a majority of the public accounting field. In this study, we conducted semi-structured interviews with eight highly experienced professionals of smaller accounting firms. Findings reveal that firm size does not necessarily predict technological sophistication. Rather, individual leadership, including a single partner, emerges as a critical driver towards technological advancement. AI was primarily used for administrative tasks and, as of yet, the return on investment has been unclear. Despite this, all interviewees …


Estate Planning: Charitable Transfers Of Life Insurance, Thomas H. Varner, Edward S. Schlesinger Dec 2025

Estate Planning: Charitable Transfers Of Life Insurance, Thomas H. Varner, Edward S. Schlesinger

Tax Adviser

No abstract provided.


Tax Planning-A Service Or A Crime?, K. S. Carmichael Dec 2025

Tax Planning-A Service Or A Crime?, K. S. Carmichael

Tax Adviser

No abstract provided.


Private Foundations And Tax Reform: Composition And Concepts, William J. Lehrfeld Dec 2025

Private Foundations And Tax Reform: Composition And Concepts, William J. Lehrfeld

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 1, Number 4, April 1970, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 1, Number 4, April 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Index: Cumulative Subject Index January-March, 1970; Cumulative Author Index January-March, 1970, American Institute Of Certified Public Accountants Dec 2025

Index: Cumulative Subject Index January-March, 1970; Cumulative Author Index January-March, 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Practice Management, Sidney Kess Dec 2025

Tax Practice Management, Sidney Kess

Tax Adviser

No abstract provided.


Professions At Work: New Returns For Foundations-What To Expect, Herbert Finkston Dec 2025

Professions At Work: New Returns For Foundations-What To Expect, Herbert Finkston

Tax Adviser

No abstract provided.


Estate Planning: Accumulation Trusts—After The Tax Reform Act, Bernard Barnett Dec 2025

Estate Planning: Accumulation Trusts—After The Tax Reform Act, Bernard Barnett

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 1, Number 3, March 1970, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 1, Number 3, March 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Working With The Irs, Gordon T. Stine Dec 2025

Working With The Irs, Gordon T. Stine

Tax Adviser

No abstract provided.


Estate Planning Techniques: Disclaimer-A Useful Post-Mortem Estate Planning Tool, Philip E. Heckerling Dec 2025

Estate Planning Techniques: Disclaimer-A Useful Post-Mortem Estate Planning Tool, Philip E. Heckerling

Tax Adviser

No abstract provided.


Tax System As An Economic Force, Norman B. Ture Dec 2025

Tax System As An Economic Force, Norman B. Ture

Tax Adviser

No abstract provided.


Various Tax Reform Provisions Affecting Individuals, Stuart R. Josephs Dec 2025

Various Tax Reform Provisions Affecting Individuals, Stuart R. Josephs

Tax Adviser

No abstract provided.


Charitable Contributions Under The Tax Reform Act Of 1969, Leonard A. Rapoport Dec 2025

Charitable Contributions Under The Tax Reform Act Of 1969, Leonard A. Rapoport

Tax Adviser

No abstract provided.


Extensions And Expansions Of Ubit, Levon C. Register Dec 2025

Extensions And Expansions Of Ubit, Levon C. Register

Tax Adviser

No abstract provided.


Checklist For Foundation Managers Under The Tax Reform Act Of 1969, T. Milton Kupfer Dec 2025

Checklist For Foundation Managers Under The Tax Reform Act Of 1969, T. Milton Kupfer

Tax Adviser

No abstract provided.


Internal Control Strategies To Reduce Occupational Fraud In Small Business, Karen Walauskas Dec 2025

Internal Control Strategies To Reduce Occupational Fraud In Small Business, Karen Walauskas

Walden Dissertations and Doctoral Studies

Small businesses can be at a heightened risk of occupational fraud if their internal control strategies are not effective. This risk is a major concern for small business owners, who might face financial and operational challenges as a result. Grounded in Cressey’s fraud triangle framework, the purpose of this qualitative multiple case study was to explore effective internal control strategies to reduce the risk of occupational fraud from occurring. Participants were six small business owners in New England who had developed effective internal controls. Data were collected through semistructured interviews and employee handbooks. Through thematic analysis, four themes emerged, including …


Beyond Compliance: Rethinking Ethical Accounting Through Ai And Esg, Rafael L. Portillo Dec 2025

Beyond Compliance: Rethinking Ethical Accounting Through Ai And Esg, Rafael L. Portillo

Honors Program Theses and Research Projects

With the increasing adoption of these modern technologies in world markets while maintaining these ethical principles, there is an increasing need for alignment between technology development and ethical responsibility. For instance, in the world of accounting, there is an increasing demand to maintain alignment between technology development and ethics. It is for this reason that these researchers have chosen to explore the link between Artificial Intelligence, ESG, and financial reporting ethics.

The goal of this study is to look at new concerns and moral risks that appear when ESG expectations, AI systems, and accounting practices interact. Earlier research usually studies …


The Tax Adviser, Volume 1, Number 2, February 1970, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 1, Number 2, February 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Dec 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Tax Practice Management, Sidney Kess Dec 2025

Tax Practice Management, Sidney Kess

Tax Adviser

No abstract provided.


Professions At Work: The Work Of The Aicpa Tax Division, Herbert Finkston Dec 2025

Professions At Work: The Work Of The Aicpa Tax Division, Herbert Finkston

Tax Adviser

No abstract provided.


Estate Planning Techniques: Why Not? Make The Donee Pay The Gift Tax!, Byrle M. Abbin Dec 2025

Estate Planning Techniques: Why Not? Make The Donee Pay The Gift Tax!, Byrle M. Abbin

Tax Adviser

No abstract provided.