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Articles 301 - 330 of 11248
Full-Text Articles in Entire DC Network
Tax Clinic, Peter Elder
State Of Technology Usage In Smaller Public Accounting Firms In 2025, Arun Kumararaj, Candice Hux
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 …
Sec. 531 Tax—Working Capital Needs And The Operating Cycle, Mario P. Borini, Stanley L. Malaga, John P. Sullivan
Sec. 531 Tax—Working Capital Needs And The Operating Cycle, Mario P. Borini, Stanley L. Malaga, John P. Sullivan
Tax Adviser
No abstract provided.
Private Foundations And Tax Reform: Composition And Concepts, William J. Lehrfeld
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
The Tax Adviser, Volume 1, Number 4, April 1970, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Harry Z. Garian
Relief For Earned Income - The 50% Maximum Rate, Peter Elder, James F. Kennedy
Relief For Earned Income - The 50% Maximum Rate, Peter Elder, James F. Kennedy
Tax Adviser
No abstract provided.
Tax Planning—A Service Or A Crime?, K. S. Carmichael
Tax Planning—A Service Or A Crime?, K. S. Carmichael
Tax Adviser
No abstract provided.
Capital Gains And The Tax Reform Act Of 1969, Gayford L. Hinton Jr.
Capital Gains And The Tax Reform Act Of 1969, Gayford L. Hinton Jr.
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 1, Number 3, March 1970, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 1, Number 3, March 1970, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Harry Z. Garian
Estate Planning Techniques: Disclaimer-A Useful Post-Mortem Estate Planning Tool, Philip E. Heckerling
Estate Planning Techniques: Disclaimer-A Useful Post-Mortem Estate Planning Tool, Philip E. Heckerling
Tax Adviser
No abstract provided.
After-Death Estate Planning, Bernard Barnett
Charitable Contributions Under The Tax Reform Act Of 1969, Leonard A. Rapoport
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
Extensions And Expansions Of Ubit, Levon C. Register
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 1, Number 2, February 1970, American Institute Of Certified Public Accountants
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
Tax Clinic, Thomas Parsons
Professions At Work: The Work Of The Aicpa Tax Division, Herbert Finkston
Professions At Work: The Work Of The Aicpa Tax Division, Herbert Finkston
Tax Adviser
No abstract provided.
To Grandma’S House On U. S. Route 337, David Binford, James L. Houghton
To Grandma’S House On U. S. Route 337, David Binford, James L. Houghton
Tax Adviser
No abstract provided.
After-Death Estate Planning, Bernard Barnett
Section 333: Problems, Pitfalls And Solutions, Frank M. Burke Jr.
Section 333: Problems, Pitfalls And Solutions, Frank M. Burke Jr.
Tax Adviser
No abstract provided.
Professional Corporation, Arthur F. Shenkin
A Study On The Impact Of Ceos’ Financial And Technical Backgrounds On The Innovation Strategy Of The Enterprise, Jianyu Cheng
A Study On The Impact Of Ceos’ Financial And Technical Backgrounds On The Innovation Strategy Of The Enterprise, Jianyu Cheng
Dissertations and Theses Collection (Open Access)
Amid regional economic integration and market competition, innovation has become a key driver for enterprises to gain competitive advantages and ensure sustainable development. As primary decision-makers in corporate strategy and resource allocation, chief executive officers (CEOs) impact the selection and implementation of innovation strategies through their financial and technical backgrounds, which influence their strategic cognition and risk preferences, leading to heterogeneous innovation behaviors. While existing research has examined the relationship between CEOs and corporate innovation, studies have inadequately explored CEOs’ diverse background characteristics, particularly the interaction between financial and technical backgrounds. Given the rising trend of CFOs and CTOs advancing …
From Discrete Manufacturing To Continuous Manufacturing: Examining The Relationship Among Digital Capability, Organizational Learning, And Enterprise Performance, Demu Chen
Dissertations and Theses Collection (Open Access)
In 2018, Company J launched its intelligent drive digital transformation project, which was completed and entered operation in 2021. That December, the project obtained certification under Zhejiang Province's "1353" system for the future factory enterprises, marking a successful transition from discrete to continuous manufacturing. To address the asynchronous flows of logistics, information, personnel, capital, and value indiscrete manufacturing enterprises, as well as pain points such as lowper capita output, long product delivery cycles, and low annual inventory turnover rates, this study, based on organizational learning theory, constructs ananalytical model encompassing digital capability (independent variable X), organizational learning (mediating variable Z), …
The Impact Of Value Co-Creation On Organizational Resilience In Small And Medium-Sized Traditional Foreign Trade Enterprises, Dan Yan
Dissertations and Theses Collection (Open Access)
Against the backdrop of increasing uncertainty in the global business environment, international scholarly attention to individual, group, and organizational resilience has risen significantly. Chinese export trading enterprises—especially small and medium-sized export trading enterprises(SMETEs)—face disadvantages such as small scale, weak financing capacity, limited access to information, and low brand strength. After experiencing shocks from digital transformation, the COVID-19 pandemic, the Russia–Ukraine war, and the European energy crisis, these firms have been compelled to reconsider how to enhance their organizational resilience in order to adapt to an increasingly turbulent external environment.
First, this study selects Company H as a representative case of …
The Tax Adviser, Volume 1, Number 1, January 1970, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 1, Number 1, January 1970, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Harry Z. Garian
Tax Clinic, Don J. Summa
Using The Cash Method Of Tax Accounting, Paul Farber
Using The Cash Method Of Tax Accounting, Paul Farber
Tax Adviser
No abstract provided.