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Articles 841 - 870 of 11272
Full-Text Articles in Entire DC Network
Tax Trends, E. S. Linett
Thumbtax, Robert F. Manning
Washington Report: Aicpa Tax Recommendations To Aid Small Business, Kenneth F. Thomas, William R. Stromsem, American Institute Of Certified Public Accountants. Federal Tax Division. Small Business Taxation Subcommittee
Washington Report: Aicpa Tax Recommendations To Aid Small Business, Kenneth F. Thomas, William R. Stromsem, American Institute Of Certified Public Accountants. Federal Tax Division. Small Business Taxation Subcommittee
Tax Adviser
No abstract provided.
Examination Of The Irs’S Voluntary Disclosure Policy, Jerome S. Horvitz, Henri L. Tallichet
Examination Of The Irs’S Voluntary Disclosure Policy, Jerome S. Horvitz, Henri L. Tallichet
Tax Adviser
No abstract provided.
Tax Clinic, Frank J. O'Connell Jr.
Estate Planning: Planning For The Transfer Of A Personal Residence, Thomas M. Porcano
Estate Planning: Planning For The Transfer Of A Personal Residence, Thomas M. Porcano
Tax Adviser
No abstract provided.
Common Paymaster Rules Of Secs. 3121(S) And 3306(P): An Analysis Of The Final Regs, Timothy J. Mccormally
Common Paymaster Rules Of Secs. 3121(S) And 3306(P): An Analysis Of The Final Regs, Timothy J. Mccormally
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 12, Number 12, December 1981, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 12, Number 12, December 1981, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, E. S. Linett
Tax Clinic, Henry J. Ferrero Jr.
Estate Planning: Estate And Gift Taxation After The ’81 Act: Estate Planning Is Not Dead, Bernard Barnett, David S. Rhine
Estate Planning: Estate And Gift Taxation After The ’81 Act: Estate Planning Is Not Dead, Bernard Barnett, David S. Rhine
Tax Adviser
No abstract provided.
Economic Recovery Tax Act Of 1981: U.S. Citizens Working Abroad, Anthony M. Komlyn, Peter W. Minges
Economic Recovery Tax Act Of 1981: U.S. Citizens Working Abroad, Anthony M. Komlyn, Peter W. Minges
Tax Adviser
No abstract provided.
Evidence On The Quality Of Segment Profit/Loss Disclosures And Its Determinants, Hiba A. Abu Sammour
Evidence On The Quality Of Segment Profit/Loss Disclosures And Its Determinants, Hiba A. Abu Sammour
Graduate Theses and Dissertations
Investors have recently indicated that disclosed descriptions of segment profit/loss measures are useful, but insufficient. Clear and detailed descriptions are essential for helping investors understand the segment profit/loss measure employed, especially since these measures may not align with measures from the consolidated income statement under the “management approach.” To better understand investors’ concerns, I hand-collect data from segment profit/loss disclosures and develop a measure that captures a dimension of disclosure quality specific to this setting: the extent to which segment profit/loss disclosures effectively describe the segment profit/loss measure employed. The measure considers the level of detail provided and the ease …
The Tax Adviser, Volume 12, Number 11, November 1981, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 12, Number 11, November 1981, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, E. S. Linett
Washington Report: Tax Division Comments On Sec. 385 Regs., Kenneth F. Thomas, Peter F. Zimmermann, American Institute Of Certified Public Accountants. Federal Tax Division
Washington Report: Tax Division Comments On Sec. 385 Regs., Kenneth F. Thomas, Peter F. Zimmermann, American Institute Of Certified Public Accountants. Federal Tax Division
Tax Adviser
No abstract provided.
Tax Clinic, Darwin Broenen
Highlights Of The Economic Recovery Tax Act Of 1981, Gerald W. Padwe, David D. Green
Highlights Of The Economic Recovery Tax Act Of 1981, Gerald W. Padwe, David D. Green
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 12, Number 10, October 1981, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 12, Number 10, October 1981, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, E. S. Linett
Taxation Of Executive Perquisites In Light Of Recent Developments, Lawrence C. Phillips
Taxation Of Executive Perquisites In Light Of Recent Developments, Lawrence C. Phillips
Tax Adviser
No abstract provided.
Martino Revisited: When Can A Dependent File A Joint Return?, Richard Boley, Edmund Outslay
Martino Revisited: When Can A Dependent File A Joint Return?, Richard Boley, Edmund Outslay
Tax Adviser
No abstract provided.
Mcdonald’S Of Zion: Application Of The Step-Transaction Doctrine To The Continuity Of Interest Test, Earl C. Brown, Richard K. Berkowitz, James M. Lynch
Mcdonald’S Of Zion: Application Of The Step-Transaction Doctrine To The Continuity Of Interest Test, Earl C. Brown, Richard K. Berkowitz, James M. Lynch
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 12, Number 9, September 1981
The Tax Adviser, Volume 12, Number 9, September 1981
Tax Adviser
No abstract provided.
Tax Trends, E. S. Linett
Tax Clinic, Frank J. O'Connell Jr.
Construction Period Taxes And Interest, Robert L. Jones, Gary E. Cole
Construction Period Taxes And Interest, Robert L. Jones, Gary E. Cole
Tax Adviser
No abstract provided.
Estate Planning: Estate Planning After Death (Part Iii), Bernard Barnett
Estate Planning: Estate Planning After Death (Part Iii), Bernard Barnett
Tax Adviser
No abstract provided.
Trading In Commodity Futures Contracts Through Tax Haven Corporations, Joseph E. Bernstein
Trading In Commodity Futures Contracts Through Tax Haven Corporations, Joseph E. Bernstein
Tax Adviser
No abstract provided.
An Effective Whistleblowing System Model For Regional Inspectorates: A Qualitative Study In Fraud Prevention, Asep Muhyidin, Farah Latifah Nurfauziah, Sri Suharti
An Effective Whistleblowing System Model For Regional Inspectorates: A Qualitative Study In Fraud Prevention, Asep Muhyidin, Farah Latifah Nurfauziah, Sri Suharti
Journal of Accounting Auditing and Business
Abstract: This study examines the effectiveness of the Whistleblowing System (WBS) in fraud prevention at the Government Inspectorate of Garut Regency, Indonesia. Using a qualitative approach and thematic analysis with NVivo, the research identifies key factors influencing WBS success, including structural, operational, and human resource aspects. Findings indicate that WBS significantly enhances transparency and accountability through accessible reporting mechanisms, whistleblower protection, and investigative follow-up. Critical determinants of effectiveness include: (1) technological support for whistleblower anonymity, (2) personnel competence in handling reports, and (3) compliance with Regulation of the Garut Regent No. 50 of 2020 on WBS implementation guidelines. Thematic nodes …