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

Tax Adviser

No abstract provided.

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

Tax Adviser

No abstract provided.

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

Tax Adviser

No abstract provided.

Tax Practice Management, Sidney Kess

Tax Adviser

No abstract provided.

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

Tax Adviser

No abstract provided.

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

Tax Adviser

No abstract provided.

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

Tax Adviser

No abstract provided.

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

Tax Adviser

No abstract provided.

Extensions And Expansions Of Ubit, Levon C. Register

Tax Adviser

No abstract provided.

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 …

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 …

Audits, Business Abuses And Disciplinary Action, William H. Smith

Tax Adviser

No abstract provided.

The Impact Of Cumulative Career Experience Of Internal Control Managers On Firms' Efficiency In Different Information Environments, Inkyung Yoon, Hansol Lee, Dongjoon Choi

Economic and Business Review

This study investigates the effect of internal control (IC) managers' cumulative career experience on the operational efficiency of Korean listed firms between 2018 and 2020. Building on the premise that managers with extensive experience positively influence ICs and the internal information environment, this study hypothesises that cumulative career experience of an IC manager is also positively associated with a firm's operational efficiency. To empirically assess efficiency, this study applies data envelopment analysis (DEA), a nonparametric technique that evaluates relative efficiency based on multiple input and output measures. The results suggest that IC managers with greater cumulative experience significantly enhance a …

Institutional Isomorphism, Top Management Commitment, And Environmental Disclosure In Tanzania’S Construction Sector, Aulelius Lema, Siasa Issa Mzenzi

Business Management Review

This study examined the influence of institutional isomorphism on environmental disclosure (ED) in Tanzania’s construction sector and the mediating role of top management commitment (TMC). A cross-sectional design was employed, with data collected from 314 construction firms. Environmental disclosure was measured using content analysis of financial reports, and Structural Equation Modelling using the Maximum Likelihood Estimation (MLE) method was used to estimate the structural model. The findings reveal that coercive, normative, and mimetic pressures significantly impact ED. The result also indicates that TMC significantly affects ED and mediates mimetic pressure’s effect, but does not mediate coercive or normative pressures. Similarly, …

Riding Attention Spikes: How Analysts Respond To Advertising, Minjae Koo, Annika Yu Wang, Yin Wang, Liandong Zhang

Research Collection School Of Accountancy

Product market advertising, while containing little new information, triggers spikes in investor attention. Using weekly advertising data, we find that sell-side analysts issue optimistic earnings forecasts in response to heavier advertising in the prior week. This effect is not driven by confounding earnings or product news. It is more pronounced for experienced analysts and analysts affiliated with brokerages relying solely on trading revenues. The optimistic forecast bias intensifies the impact of advertising on investor trades, especially on retail buying, of the underlying stock during the following week. Overall, analysts appear to issue optimistic forecasts to exploit retail investor attention spikes …

The Impacts Of Artificial Intelligence (Ai) On Ethics And Ethical Gaps In Accounting, Isaac Hendren

Honors Theses

This study examines the ethical impacts of Artificial Intelligence (AI) on the accounting industry in Tennessee by identifying how national trends in AI adoption potentially surpass the ethical oversights established by the regulatory bodies, such as the AICPA, and relating these trends to Tennessee. A Qualtrics survey was distributed to accounting professionals across both firms and corporations across Tennessee, resulting in 64 responses. Results indicate that AI adoption is in its early stages and that significant awareness gaps remain regarding transparency and bias. As AI becomes more widely adopted, these ethical gaps could create risks that harm stakeholders. The study …

Brand Capital And Trade Credit Policy, Akinloye Akindayomi, Md. Ruhul Amin

School of Accountancy Faculty Publications

We proxy for customer awareness and perception of firms' range and types of products/services to examine the relation between a firm’s brand capital and its trade credit policies. We find that firms with higher stock of brand capital increase their use of supplier credit while decreasing extension of customer credit. These effects are more pronounced in firms facing higher financing constraints and those operating in a higher product market competition environment. We also document the impact of brand capital on working capital management. Overall, this study provides evidence that links brand capital with corporate trade credit policies and financing outcomes.

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 …

Robert Kuhn Mautz [Inducted 1978], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.

American Institute Of Accountants War Program, American Institute Of Accountants

Journal of Accountancy

No abstract provided.

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

Tax Adviser

No abstract provided.

Using The Cash Method Of Tax Accounting, Paul Farber

Tax Adviser

No abstract provided.

Conglomerates And Convertibles, Randolph W. Thrower

Tax Adviser

No abstract provided.

Conglomerates And Convertibles, Randolph P. Thrower

Tax Adviser

No abstract provided.

Using The Cash Method Of Tax Accounting The, Paul Farber

Tax Adviser

No abstract provided.

Professions At Work: Proposed Source-Of Income Regulations: Tax Division’S Comments, Joel M. Forster, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.

Taxation Of Political Parties And Candidates, Robert Feinschreiber, Lana Feinschreiber

Tax Adviser

No abstract provided.

Liquidating The Subchapter S Corporation, Phillip P. Storrer

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 6, Number 11, November 1975, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.