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Articles 2491 - 2520 of 17234
Full-Text Articles in Business
2015 Best Paper Award For Excellence
2015 Best Paper Award For Excellence
Accounting Historians Notebook
Papeers are: R. J. Chambers and the AICPA’s Postulates and Principles Controversy: A Case of Vicarious Action; Earliest Known Treatise on Double Entry Bookkeeping by Marino de Raphaeli;Symbolic Versus Substantive Regulatory Disclosure Requirements: The Case of Ford Motor Company in the Early 1900s
Gary Spraakman Awarded 2016 Barbara D. Merino Award For Excellence In Accounting History Publication;Diane Roberts Is The Recipient Of The 2016 Alfred R. Roberts Memorial Research Award; Martin Persson Accepts 2016 Thomas J. Burns Biographical Research Award
Accounting Historians Notebook
Gary Spraakman is a professor of management accounting at the School of Administrative Studies, York University where he teaches management accounting. Diane H. Roberts is Professor of Accounting at the University of San Francisco.Martin E. Persson is an Assistant Professor of Managerial Accounting and Control at the Ivey Business School.
Massimo Sargiacomo Receives 2016 Hourglass Award
Massimo Sargiacomo Receives 2016 Hourglass Award
Accounting Historians Notebook
Massimo Sargiacomo is a tenured Professor of Accounting and Public Management in the Department of Management and Business Administration at the University G.d'Annunzio of Chieti-Pescara where he has also been sole Vice-Rector to Administration and Management, President of the Bachelor Degree Undergraduate Course on Economics and Management, President of the Research Committee of the Faculty of the Managerial Sciences, as well as of the Department of Management and Business Administration, and is still Director of the Phd Programme in "Accounting, Management and Business Economics". In addition to his current roles, he has active research collaborations with several colleagues at diverse …
Former Trustee & 3rd Congress Organizer, Robert “Bob” Henry Parker Leaves A Long Legacy
Former Trustee & 3rd Congress Organizer, Robert “Bob” Henry Parker Leaves A Long Legacy
Accounting Historians Notebook
Robert Henry Parker was born in September 1932 in North Walsham, Norfolk and passed away on July 24, 2016 in Exeter, Devon, England. He earned an economics degree at University College, was articled in a London firm of auditors and qualified as a chartered accountant in 1958.
Doris M. Cook Former Academy President, Trustee, Secretary And Life Member, Passed Away In January Of This Year
Accounting Historians Notebook
Doris M. Cook, the first woman hired as a full-time accounting professor at the University of Arkansas, who taught at the Sam M. Walton College of Business for 53 years, passed away January 4, 2016. She was 91.
14th World Congress Of Accounting Historians Pescara, Italy
14th World Congress Of Accounting Historians Pescara, Italy
Accounting Historians Notebook
Group picture of: G. Previts, R. Vangermeersch, B. Behn, M. Sargiacomo
Academy Member Spotlight: Stephan Fafatas Washington And Lee University
Academy Member Spotlight: Stephan Fafatas Washington And Lee University
Accounting Historians Notebook
Stephan Fafatas is the Lawrence Term Associate Professor of Accounting at Washington and Lee University’s Williams School of Commerce. He joined the Washington and Lee faculty in 2006 after completing his Ph.D. in Accounting at the University of Colorado. Professor Fafatas obtained his CPA license in Texas and prior to his career in academics he worked for Arthur Andersen.
Academy Becomes A Section Of The American Accounting Association (President's Message), Robert H. Colson
Academy Becomes A Section Of The American Accounting Association (President's Message), Robert H. Colson
Accounting Historians Notebook
Also includes: Academy member spotlight on Stephan Fafatas, Photos from Annual meeting in New York, Photos from 14th World Congress of Accounting Historians in Pescara, Italy, In memorium; Doris M. Cook, former Academy president, trustee, secretary, and life member, In memorium: Robert (Bob) Henry Parker; In memorium: John A. Yeakel, award winners for 2016
Academy Of Accounting Historians Business Meeting At The 2016 Annual Conference Of The American Accounting Association Hilton Midtown, New York, New York 2nd Floor, Gibson Room Sunday, August 7, 2016. Minutes, Stephanie D. Moussalli
Academy Of Accounting Historians Business Meeting At The 2016 Annual Conference Of The American Accounting Association Hilton Midtown, New York, New York 2nd Floor, Gibson Room Sunday, August 7, 2016. Minutes, Stephanie D. Moussalli
Accounting Historians Notebook
At the 2016 Annual Conference of the American Accounting Association Hilton Midtown, New York, New York 2nd Floor, Gibson Room Sunday, August 7, 2016
2016 Vangermeersch Manuscript Award Received By William H. Black
2016 Vangermeersch Manuscript Award Received By William H. Black
Accounting Historians Notebook
Title of manuscript: “The Unintended Consequences of Tax Policy: How Mississippi’s ad valorem tax structure led to environmental devastation “
Long-Time Academy Member John A. Yeakel Awarded Life Membership In August 2016; Sadly Passes Away The Same Month
Accounting Historians Notebook
John A. Yeakel, a professor emeritus of management and Latin American studies at the University of New Mexico and a prominent member of the state’s accounting community, died Aug. 30 in Albuquerque after a lengthy fight with melanoma. He was 85.
Edgard Cornacchione Receives 2016 Innovation In Accounting History Education Award
Edgard Cornacchione Receives 2016 Innovation In Accounting History Education Award
Accounting Historians Notebook
In the GETEC-FEA-USP (Lab of Technology Education in Accounting at the University of Sao Paulo), Professor Edgard Cornacchione headed research to develop a game to support the learning of accounting history by undergraduate students. From the research came the DEBORAH Game, Double Entry Bookkeeping OR Accounting History.
Michele Bigoni Selected As The Recipient Of The 2016 Margit F. And Hanns Martin Schoenfeld Scholarship Award
Accounting Historians Notebook
Michele Bigoni holds a PhD in Accounting and Finance from the University of Ferrara, Italy. He has been recently appointed as a Senior Lecturer in Accounting at the Kent Business School, University of Kent.
A Strange Revolution: Mock Compliance And The Failure Of The Oecd’S International Tax Transparency Regime, Richard Woodward
A Strange Revolution: Mock Compliance And The Failure Of The Oecd’S International Tax Transparency Regime, Richard Woodward
Books/Book Chapters
No abstract provided.
Mismatches In Tax Outcomes In The Light Of Beps Actions 2 And 5, Lukas Mechtler, Cindy Siu Ching Wong
Mismatches In Tax Outcomes In The Light Of Beps Actions 2 And 5, Lukas Mechtler, Cindy Siu Ching Wong
Research Collection School Of Economics
No abstract provided.
When Is A Transfer Of Assets To A Controlled Corporation By Related Parties A Sale Or Contribution Of Capital?, Ophelia Ding
When Is A Transfer Of Assets To A Controlled Corporation By Related Parties A Sale Or Contribution Of Capital?, Ophelia Ding
The Contemporary Tax Journal
No abstract provided.
The Contemporary Tax Journal Volume 6, No. 1 – Summer/Fall 2016
The Contemporary Tax Journal Volume 6, No. 1 – Summer/Fall 2016
The Contemporary Tax Journal
No abstract provided.
Gamers Beware: Level 99 Boss...Taxes!, Fenny Lei
Gamers Beware: Level 99 Boss...Taxes!, Fenny Lei
The Contemporary Tax Journal
No abstract provided.
Employer Shared Responsibility Provisions Under The Affordable Care Act, Xuan Hong
Employer Shared Responsibility Provisions Under The Affordable Care Act, Xuan Hong
The Contemporary Tax Journal
No abstract provided.
The Contemporary Tax Journal's Interview Of Dr. Susan Martin, Shilpa Balnadu
The Contemporary Tax Journal's Interview Of Dr. Susan Martin, Shilpa Balnadu
The Contemporary Tax Journal
No abstract provided.
Special Considerations In Auditing Financial Instruments, September 1, 2016; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)
Special Considerations In Auditing Financial Instruments, September 1, 2016; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Starbucks: Social Responsibility And Tax Avoidance, Katherine Campbell, Duane Helleloid
Starbucks: Social Responsibility And Tax Avoidance, Katherine Campbell, Duane Helleloid
Management Faculty Publications
This instructional case is designed to explore how accounting choices, and specifically tax minimization practices, should consider a company's overall strategy and positioning within multiple stakeholder groups. Starbucks had been successful in growing its stores and presence in the United Kingdom (UK), and described the profitable growth to investors as something it wanted to build on in other international markets. However, in its 15 years of operations in the UK, the company had paid UK corporate income taxes only once. Using a combination of legal tax avoidance practices (e.g., transfer prices, royalty payments, interest expense), Starbucks UK had effectively shifted …
Life And Health Insurance Entities, September 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Life And Health Insurance Entities, September 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Impact Of Assurance Level And Tax Status On The Tendency Of Relatively Small Manufacturers To Manage Production And Earnings, Benjamin P. Foster, John M. Mueller, Trimbak Shastri
Impact Of Assurance Level And Tax Status On The Tendency Of Relatively Small Manufacturers To Manage Production And Earnings, Benjamin P. Foster, John M. Mueller, Trimbak Shastri
Faculty and Staff Scholarship
The number and importance of private companies in the United States indicates that reliable quality of financial accounting reports (QFAR) of private companies that are useful for decision making is likely to be important for economic growth. Most previous research examining QFAR addressed earnings management among publicly-traded companies. This study extends prior literature by examining whether abnormal production of public and private companies is impacted by (i) assurance type (PCAOB-audit, GAAS-audit, and SSARS-Review), (ii) tax status (separately taxed versus pass-through entity) of private companies, and (iii) relative size. An audit of financial statements provides a high degree of assurance, whereas …
Comment Letters On Proposed Statement On Auditing Standards, Auditor Involvment With Exempt Offering Documents, July 13, 2016, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, Auditor Involvment With Exempt Offering Documents, July 13, 2016, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards, Auditor Involvment With Exempt Offering Documents, July 13, 2016, Comments Are Requested By October 13, 2016; Exposure Draft (American Institute Of Certified Public Accountants), 2016, July 13, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards, Auditor Involvment With Exempt Offering Documents, July 13, 2016, Comments Are Requested By October 13, 2016; Exposure Draft (American Institute Of Certified Public Accountants), 2016, July 13, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Corporate Tax Inversions: A Brief Overview, Hannah J. Mueller
Corporate Tax Inversions: A Brief Overview, Hannah J. Mueller
Undergraduate Honors Theses
The purpose of this report is to give a brief overview of corporate tax inversions and how policymakers are attempting to curb these efforts. The U.S. Treasury is starting to feel the effects of these inversions through decreased tax revenue as they have become more common for U.S. corporations. It is important for businesspersons to analyze this argument from both sides in order to better serve their clients. Corporations feel that an inversion is necessary in order to save money in taxes and maintain competitiveness in the global market. The government insists that corporations are taking advantage of business resources …
Teaching Accounting Appreciation At The British Museum And In Your Classroom, J. Riley Shaw, Dale L. Flesher
Teaching Accounting Appreciation At The British Museum And In Your Classroom, J. Riley Shaw, Dale L. Flesher
Accounting Historians Notebook
Every year the University of Mississippi offers an accountancy study abroad class in London, England. The title of the graduate-level class is “The Development of Accounting Thought.” The class is intended to help the students think about how accounting started as a discipline and about accounting’s contributions to society. One of the highlights of that trip is the visit to the British Museum to examine the cuneiform documents. This visit to the British Museum and the cuneiform exhibit serves to focus the students’ attention on accountancy’s contributions to the ancient world and to modern society.
Morgan Library & Museum In New York City
Morgan Library & Museum In New York City
Accounting Historians Notebook
While celebrating the centennial events at the American Accounting Association annual meeting this August in New York City, you may want to consider a visit to the historic Morgan Library.
President’S Message, Robert Colson
President’S Message, Robert Colson
Accounting Historians Notebook
History is currently being made in the context of our own Academy of Accounting Historians. After 42 years as an independent scholarly organization, the board and membership voted at our August 2015 meetings to authorize the officers to pursue a merger with the American Accounting Association, transforming the Academy into a section of the AAA.