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Full-Text Articles in Business
Accounting Conservatism In International Financial Reporting Standards And U.S. Generally Accepted Accounting Principles, Hang Minh Pham
Accounting Conservatism In International Financial Reporting Standards And U.S. Generally Accepted Accounting Principles, Hang Minh Pham
Inquiry: The University of Arkansas Undergraduate Research Journal
During the past five years, the number of US. citizens who own foreign securities has increased by thirty percent. This trend has led to the need for a uniform accounting system that would increase the comparability and consistency of financial statements across countries in the world. Today, over 100 countries have adopted International Financial Reporting Standards (IFRS) as their primary accounting system. The European Union required the use of IFRS in 2005. In the U.S., the Securities and Exchange Commission is considering the adoption of IFRS in 2014. IFRS and U.S. Generally Accepted Accounting Principles (GAAP) are different in many …
An Investigation Of Changes In Contributions Of State Lotteries To Education Over Time, Andrea Lee Parker
An Investigation Of Changes In Contributions Of State Lotteries To Education Over Time, Andrea Lee Parker
Inquiry: The University of Arkansas Undergraduate Research Journal
Arkansas is one of many states in this country that is experiencing an education funding crisis. Despite the fact that states have started taking more responsibility for the funding of their public schools since the mid-1950s, litigation over education funding has occurred in almost every state in the United States. Litigation in Arkansas began in the 1980s and continues today with the Lake View case. Several alternatives have been proposed to reform the state's education system and its methods of funding, including school consolidation, raising taxes, and adopting an education-supporting lottery. Lotteries have become very popular revenue raising mechanisms in …
Sec Enforcement Actions: An Analysis Of Economic Determinants Of Restatements, Rivka Berman
Sec Enforcement Actions: An Analysis Of Economic Determinants Of Restatements, Rivka Berman
Inquiry: The University of Arkansas Undergraduate Research Journal
This paper investigates the economic determinants of restatements, focusing on companies that were the object of an SEC Enforcement Action. A sample of 30 restatement firms is matched with 30 non-restatement firms in the same industry and same business and with a similar size as measured by assets. It was found that the use of a Big 5 audit firm reduces the incidence of restatement. More specifically, use of Ernst & Young as a Big 5 audit firm significantly reduces the possibility of restatement. Variables testing debt to equity ratio, proportion of management ownership and proportion of blockholder ownership as …
A Study Of The Civil Justice Reform Act Of 2003: Can Tort Reform Benefit Arkansas?, Scott Jackson
A Study Of The Civil Justice Reform Act Of 2003: Can Tort Reform Benefit Arkansas?, Scott Jackson
Inquiry: The University of Arkansas Undergraduate Research Journal
Without question, reforming America's civil justice system has become a hot button issue in today's political landscape. While most Americans move about their daily lives without giving the subject a second thought, politicians ranging from aspiring state assemblymen to the recently reelected George W Bush have placed tort reform at the forefront of American political affairs. Although problems plaguing American courts have been discussed for years, criticism of America's current system for adjudicating tort cases has reached a fever pitch. Among the more vocal critics are powerful lobbyist groups, such as the American Medical Association (AMA) and the American Tort …
Internet Gambling: Fair Game In The United States?, Brandice N. Wells
Internet Gambling: Fair Game In The United States?, Brandice N. Wells
Inquiry: The University of Arkansas Undergraduate Research Journal
No abstract provided.
Women In The Workplace In Accounting: Perspective Vs. Reality, Stephanie Lynn Cuningkin
Women In The Workplace In Accounting: Perspective Vs. Reality, Stephanie Lynn Cuningkin
Inquiry: The University of Arkansas Undergraduate Research Journal
No abstract provided.
An Investigation Of Electronic Tax Filing In Arkansas, Angela Lerae Adams
An Investigation Of Electronic Tax Filing In Arkansas, Angela Lerae Adams
Inquiry: The University of Arkansas Undergraduate Research Journal
As a part of the IRS Restructuring and Reform Act of 1998, Congress set a goal for the IRS to have at least 80 percent of federal tax returns filed electronically by 2007. During the last tax filing season, electronic filing of tax returns increased by around 9 percent, up to 41 percent of individual returns filed, with over 18 million taxpayers filing state and federal returns simultaneously. While the number of electronic returns is increasing, the IRS is unlikely to reach its 80 percent mandate by 2007. Government taxing agencies are actively pursuing ways to use technology to increase …