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Articles 661 - 690 of 18909
Full-Text Articles in Entire DC Network
Applause, Anonymous
U.S. Tax Treatment Of Crypto Assets, Kylie May Schmitt
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
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 …
Monitoring Incentives And Tax Planning: Evidence From State-Owned Enterprises, Eva Eberhartinger, David M. P. Samuel
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 …
Garver, Lucas G. Ortiz
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.
Data-Driven Audits: Audit Analytic Platforms And General Ledger Analytic Tools, Daniel E. O'Leary, Vernon J. Richardson, Marcia Weidenmier Watson
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 …
Considerations Regarding The Accountant Shortage, Accounting Student Recruitment, And Efforts To Mitigate The Ongoing Shortage, Kellen T. Hixon
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 …
The Deterrence Effects Of Tax Whistleblower Laws: Evidence From New York’S False Claims Acts, Yoojin Lee, Shaphan Ng, Terry Shevlin, Aruhn Venkat
The Deterrence Effects Of Tax Whistleblower Laws: Evidence From New York’S False Claims Acts, Yoojin Lee, Shaphan Ng, Terry Shevlin, Aruhn Venkat
Research Collection School Of Accountancy
In this study, we provide evidence on the effects of state tax whistleblower laws. We exploit a novel 2010 amendment to New York’s False Claims Acts (FCA) that explicitly extended whistleblower incentives to corporate income tax whistleblowers. We identify treated firms (firms exposed to New York’s FCA) using establishment-level data and descriptive analyses. Using a sample of firms exposed to New York and neighboring states, we find evidence that New York’s FCA reduced state tax avoidance. In cross-sectional tests, we find that effects are increasing in firms that grant fewer employee stock options and industry regulation, consistent with deterrence increasing …
A Survey On Faculty Summer Compensation In Accounting, Abby Box
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 …
The Effect Of Gender On Career Success In Remote Work Settings In The Accounting Profession, Ashlyn Roche
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 …
Strategies For Integrating Data Analytics In Accounting, Alisa C. Disalvo
Strategies For Integrating Data Analytics In Accounting, Alisa C. Disalvo
Walden Dissertations and Doctoral Studies
The increased need for data analytics proficiency requires accounting program directors and faculty to explore strategies to reduce the technology skills gap between education and professional requirements. Grounded in the technology acceptance model, the purpose of this qualitative pragmatic inquiry was to explore strategies that program directors use to integrate data analytics into the accounting program curriculum. The participants were 8 program directors and 2 faculty with over 2 years of program change experience in the accounting department. Data were collected through semi structure interviews with 10 participants and comparative data analysis with the AICPA & NASBA report. Through a …
Tax Trends, Nicholas J. Fiore
Ensuring The Deductibility Of Employee Use Of Listed Property, Joanne H. Turner
Ensuring The Deductibility Of Employee Use Of Listed Property, Joanne H. Turner
Tax Adviser
No abstract provided.
Tax Trends, Nicholas J. Fiore
Thumbtax, Sandra K. Lewis
Corporate Amt Rules Under The Tax Reform Act Of 1986, Robert C. Odmark, Gary L. Tillman
Corporate Amt Rules Under The Tax Reform Act Of 1986, Robert C. Odmark, Gary L. Tillman
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 17, Number 9, September 1986, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 17, Number 9, September 1986, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Washington Report: Meeting With Irs Associate Commissioner (Operations), Kenneth F. Thomas, Edward S. Karl
Washington Report: Meeting With Irs Associate Commissioner (Operations), Kenneth F. Thomas, Edward S. Karl
Tax Adviser
No abstract provided.
Valuing Amortizable Intangible Assets: Are They Being Wasted?, Nicholas M. Florio, Frank J. Lagreca
Valuing Amortizable Intangible Assets: Are They Being Wasted?, Nicholas M. Florio, Frank J. Lagreca
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 17, Number 8, August 1986, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 17, Number 8, August 1986, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Nicholas J. Fiore
Current Use Of Tax Planning Software In Cpa Firms, Leslie L. Mccormick, Kevin M. Misiewicz
Current Use Of Tax Planning Software In Cpa Firms, Leslie L. Mccormick, Kevin M. Misiewicz
Tax Adviser
No abstract provided.
Sec. 704(B) Final Regulations Pose “Substantial” Interpretation Problems, Philip J. Wiesner, Donald J. Massoglia
Sec. 704(B) Final Regulations Pose “Substantial” Interpretation Problems, Philip J. Wiesner, Donald J. Massoglia
Tax Adviser
No abstract provided.
Subject Index: 12 Months Ended June 1986, American Institute Of Certified Public Accountants
Subject Index: 12 Months Ended June 1986, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Significant Recent Developments Concerning Estate Planning (Part Ii), Byrle M. Abbin, David K. Carlson
Significant Recent Developments Concerning Estate Planning (Part Ii), Byrle M. Abbin, David K. Carlson
Tax Adviser
No abstract provided.
Tax Trends, Nicholas J. Fiore
Tax Trends, Nicholas J. Fiore
Tax Treatment Of Videocassettes: An Unresolved Dilemma In A Booming Business, David M. Maloney, David B. Barr
Tax Treatment Of Videocassettes: An Unresolved Dilemma In A Booming Business, David M. Maloney, David B. Barr
Tax Adviser
No abstract provided.
Examining The Economic Impact Of Jesus, Carter F. Slyker
Examining The Economic Impact Of Jesus, Carter F. Slyker
Senior Honors Theses
This thesis examines the economic impact of the person of Jesus and applies economic theory to the historical and biblical accounts of his ministry on earth. The study will consider the social and economic conditions of the first century Roman Empire within the context of Judea and Galilee, while focusing on key issues including poverty, social hierarchy, and taxation. It will explore three primary aspects of Jesus’ ministry to assign economic impact: the crowds he drew, the miracles he performed, and the principles he taught. These acts challenged the societal and economic norms of that culture and positively impacted communities …
Tax Trends, Nicholas J. Fiore