Business Commons^™

Sec. 1231 And Involuntary Conversions After The Dra, Kenneth E. Anderson

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 16, Number 5, May 1985, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.

Employee Benefits Under The Dra (Part Ii), Thomas G. Tracy, Deborah Walker

Tax Adviser

No abstract provided.

Tax Clinic, Stuart R. Josephs

Tax Adviser

No abstract provided.

Individual Retirement Accounts: An Update After The Dra, Labh S. Hira, Robert D. Swanson

Tax Adviser

No abstract provided.

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin, David K. Carlson

Tax Adviser

No abstract provided.

Tax Planning For Business Or Employment Use Of An Automobile After The Dra, Anthony P. Curatola, Michael J.R. Hoffman

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 16, Number 4, April 1985, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.

Choice Of Tax Entity For Business Operations, Lorence L. Bravenec, Dennis R. Lassila

Tax Adviser

No abstract provided.

Leases And Service Contracts With Tax-Exempt Entities After The Dra, David Warren

Tax Adviser

No abstract provided.

Tax Clinic, Norman R. Milefsky

Tax Adviser

No abstract provided.

Taxation Of Separations And Divorces Under The Dra, Howard W. Dragutsky

Tax Adviser

No abstract provided.

Employee Benefits Under The Dra (Part I), Thomas G. Tracy, Deborah Walker

Tax Adviser

No abstract provided.

Successful Strategies Utilized By Business Leaders To Balance Tax Planning With Profitability, Quarnelia Patterson

Walden Dissertations and Doctoral Studies

The absence of business tax planning strategies can lead to a higher tax burden. Business owners are concerned because a higher tax burden may result in lower after-tax earnings and reduced cash flow. Grounded in the PESTLE analysis framework, the purpose of this qualitative pragmatic inquiry study was to explore successful strategies that business leaders use to balance tax planning with profitability. The participants were eight small business owners located in the southwest United States who actively engaged in tax planning. Data were collected using semistructured interviews and a review of publicly available documents. Through thematic analysis, nine themes were …

Research On The Structural Antecedents And Contingencies Of Fluid Team Performance, Xiaodong Zhang

Dissertations and Theses Collection (Open Access)

In response to rapidly evolving markets and the pursuit of organizational agility, fluid teams—characterized by dynamic membership and flexible structures—have become prevalent as a key organizational form for addressing complex tasks and uncertainty. However, inherent challenges such as frequent member mobility and multiple project participation pose significant management difficulties and performance risks, including project delays and cost overruns, particularly evident in China's fintech sector. While existing research has begun examining fluid teams, systematic investigation into their structural antecedents and performance mechanisms—especially their contingencies across contexts—remains limited.

The study examines structural antecedents and contingencies of fluid team performance through a mixed-methods …

Strengthening Governance In Esg Reporting: Enhancing Transparency And Accountability, Paulene Cayla Tongol

2025 Spring Honors Capstone Projects - Archive

As corporate sustainability becomes a growing priority, Environmental, Social, and Governance (ESG) reporting has gained significant importance in the ability to assess the impact and accountability of a company. However, governance-related challenges such as conflicts of interest, transparency gaps, and weak accountability structures continue to undermine the reliability of ESG disclosures, which are intended to provide stakeholders and investors with a clear, standardized view of a company’s sustainability practices. This study explores how governance failures impact ESG reporting effectiveness and examine strategies for improvement. Through conducting a systematic literature review, this research synthesizes findings from academic studies and industry articles …

Applause, Anonymous

Touche Ross Publications

No abstract provided.

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 …

Which Offer Should I Take? The Impact Of Various Recruiting Factors On Accounting Students' Internship Choice, Matthew Hart, Joleen Kremin

Business Faculty Publications and Presentations

This study investigates factors in the recruiting process that influence accounting students’ choice of internship offers, especially when multiple internship offers are present. We surveyed 254 graduate students over several years after being recruited for busy season internships; 196 students received multiple offers and form our primary participant group. We find that students’ perceptions of seniors and staff personalities is the most influential factor during the recruiting process. Personality perceptions of other firm personnel, office visits, and internship location were also among the most influential factors in recruiting when students had to choose among multiple offers. We also find that, …

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.

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

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 …

The Impact Of Ai On Salary Trends And Employment Projections, Anastasiia Semerianova, Annie Chen, Rebecca Mui, Ekaterina Viro, Hui Ting Huang, Thiy Alsaidi

Publications and Research

This project is designed to research the potential future impact of AI implementation on job displacement across key industries such as healthcare, manufacturing, and others. It aims to analyze how automation and AI technologies influence employment trends and workforce demands, as well as the correlation between AI integration and changes in salary structures. The goal is to provide data-driven insights that can inform policymakers, educators, and industry leaders on how to prepare for and adapt to evolving labor market dynamics.

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 …

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 …

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 …