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Articles 2551 - 2580 of 17234
Full-Text Articles in Business
Tonya K. Flesher Receives 2015 Thomas J. Burns Biographical Research Award
Tonya K. Flesher Receives 2015 Thomas J. Burns Biographical Research Award
Accounting Historians Notebook
Tonya K. Flesher is the A thur Andersen Professor of Accountancy in the Patterson School of Accountancy at the University of Mississippi. She is a past president of the Academy of Accounting Historians and former Dean of the School of Accountancy.
Congratulations Life Member, Barbara Merino, Receives Public Interest Section Accounting Exemplar Award At 2015 Aaa Annual Meeting In Chicago
Accounting Historians Notebook
The Public Interest Section Accounting Exemplar Award is given to either an accounting educator or an accounting practitioner (broadly defined) who has made notable contributions to professionalism and ethics in accounting education and/or practice.
Academy Member Spotlight: Robert H. Colson
Academy Member Spotlight: Robert H. Colson
Accounting Historians Notebook
Robert H. Colson is distinguished lecturer in the Stan Ross Department of Accountancy at Baruch College CUNY, New York, New York.
2014 Best Paper Award To Fleischman, Tyson And Oldroyd
2014 Best Paper Award To Fleischman, Tyson And Oldroyd
Accounting Historians Notebook
Best paper: “The U.S. Freedman’s Bureau in Post Civil War Reconstruction”
James Mckinney Receives 2015 Innovation In Accounting History Education Award
James Mckinney Receives 2015 Innovation In Accounting History Education Award
Accounting Historians Notebook
James McKinney, a Clinical Professor of Accounting and Information Assurance at the Robert H. Smith School of Business at the University of Maryland is an award winning author of accounting research, teacher, and student organization faculty advisor.
Robertson And Funnell Awarded 2015 Barbara D. Merino Award For Excellence In Accounting History Publication
Accounting Historians Notebook
Accounting by the First Public Company: The Pursuit of Supremacy Published by Routledge, NY, in 2014.
Behind The Painting By A.C. Littleton In Shanghai, Academy Of Accounting Historians, James L. Chan
Behind The Painting By A.C. Littleton In Shanghai, Academy Of Accounting Historians, James L. Chan
Accounting Historians Notebook
On June 2, 2015, I was given a tour of the China Accounting Museum (opened in November 2013) at the Lixin School of Accounting in Shanghai. In its International Hall, I came face to face with an oil painting by A.C. Littleton, “my” Littleton. Perhaps in a breach of protocol, I requested my host, Professor Song Xiaoming, to take the painting down from the wall to verify the authenticity of my claim. “There is a word ‘Wood’ on the backside,” I told him. He obliged: sure enough, inscribed in pencil were the words “after Robert Wood”. I explained that Littleton …
2014 Best Paper Award For Excellence Garen Markarian
2014 Best Paper Award For Excellence Garen Markarian
Accounting Historians Notebook
Best paper: "The Crisis and Fair Values: Echoes of Early Twentieth Century Debates?"
2014 Best Paper Award For Excellence Schultz And Hollister
2014 Best Paper Award For Excellence Schultz And Hollister
Accounting Historians Notebook
Best paper: "The Delaware and Hudson Canal Company: Forming, Financing and Reporting on an Early 19th Century Corporation."
Call For Papers
Accounting Historians Notebook
First International Seminar of Accounting History, Siena, December 3-4, 2015;14th World Congress of Accounting Historians, Pescara, Italy, June 25-27, 2016; Accounting History: Call for papers, Accounting History and the Enlightenment
Accounting Historians Notebook, 2015, Vol. 38, No. 2 (October) [Whole Issue]
Accounting Historians Notebook, 2015, Vol. 38, No. 2 (October) [Whole Issue]
Accounting Historians Notebook
October issue
In Memorium: Former Director Of Aah Alabama Corporation Robert Kee (1945-2015)
In Memorium: Former Director Of Aah Alabama Corporation Robert Kee (1945-2015)
Accounting Historians Notebook
Dr. Robert Carl "Bob" Kee, age 70, of Tuscaloosa, passed away on October 1, 2015, at Hospice of West Alabama.
President’S Message, Massimo Sargiacomo
President’S Message, Massimo Sargiacomo
Accounting Historians Notebook
Two years have passed by quickly just like a Ferrari on the roadway. My presidential term is going to finish very soon.
Three Recipients Of 2015 Margit F. And Hanns Martin Schoenfeld Scholarship Awards
Three Recipients Of 2015 Margit F. And Hanns Martin Schoenfeld Scholarship Awards
Accounting Historians Notebook
Liesel Klemcke is an accounting doctor al student at Stockholm Business School and is interested in studying the history of the financial statement user, financial reporting and the history of the capital markets.Sebastian Hoffmann r ecently accepted an offer fr om the University of Edinburgh Business School as a Lecturer in Accounting. Tânia Nunes is a doctor al student of Accounting at the University of Sao Paulo (FEA-USP, Brazil).
The Social Accountability Paradox In The Regional Democratic Budget Policy Making, Rutiana Dwi Wahyunengseh, Sri Hastjarjo
The Social Accountability Paradox In The Regional Democratic Budget Policy Making, Rutiana Dwi Wahyunengseh, Sri Hastjarjo
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Social accountability has been believed as an approach to overcome the deficit of the formal accountability (both horizontal and vertical accountability). Social accountability is percieved as a public accountability which is initiated by and aimed for the society. Several studies found the effectiveness of social accountability in encouraging a more transparent government and a wider public involvement. Those studies identified variables which contribute to the social accountability, i.e. the degree of government openness; the density of community organizations and their advocation capability; social, political, and cultural environment; and the public information accessibility. Data for this paper is collected through in-depth …
Pass-Through Valuation, Robert M. Hull, David P. Price
Pass-Through Valuation, Robert M. Hull, David P. Price
The Journal of Entrepreneurial Finance
Noted scholars argue that (1) economic models of capital taxation have been inadequately adapted to owner-managed enterprises and (2) capital structure researchers have used the wrong models while also improperly measuring key variables. Thus, a model that can overcome these problems should be of interest to academics when teaching capital structure theory and practitioners when determining optimal debt levels. This paper contributes to capital structure practice by using a model that is adaptable to owner-managed enterprises like pass-throughs while also containing relevant variables that are measurable. This paper should be valuable to academics and practitioners in the following ways. First, …
Se(C)(3): A Catalyst For Social Enterprise Crowdfunding, Dana Brakman Reiser, Steven A. Dean
Se(C)(3): A Catalyst For Social Enterprise Crowdfunding, Dana Brakman Reiser, Steven A. Dean
Indiana Law Journal
The emerging consensus among scholars rejects the notion of tax breaks for social enterprises, concluding that such prizes will attract strategic claimants, ultimately doing more harm than good. The SE(c)(3) regime proposed by this Article offers entrepreneurs and investors committed to combining financial returns and social good with a means of broadcasting that shared resolve. Combining a measured tax benefit for mission-driven activities with a heightened burden on shareholder financial gains, the revenue-neutral SE(c)(3) regime would provide investors and funding platforms with a low-cost means of screening out “greenwashed” ventures.
Aicpa Professional Standards As Of June 1, 2015, Volume 2: Accounting And Review Services, Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Professional Standards As Of June 1, 2015, Volume 2: Accounting And Review Services, Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Can Education Improve Tax Compliance? Evidence From Different Forms Of Tax Education, Raymond M. K. Wong, Wai-Yee, Agnes Lo
Can Education Improve Tax Compliance? Evidence From Different Forms Of Tax Education, Raymond M. K. Wong, Wai-Yee, Agnes Lo
Hong Kong Institute of Business Studies Working Paper Series
We examine whether tax compliance is improved via different forms of tax education. We argue that different types of tax education have respective impacts on tax compliance. To explore this empirical issue, we conduct a survey related to tax compliance among 205 students taking either a general tax course or a technical tax course in Hong Kong. Our findings suggest that sales tax compliance among undergraduate students was significantly improved if they had been exposed to a general tax education, and income and sales tax compliance among postgraduate students were significantly improved if they had taken a technical tax course.
The Effects Of Gaming Taxation On Capital Investment In Gaming Businesses, Jeremy Pollock
The Effects Of Gaming Taxation On Capital Investment In Gaming Businesses, Jeremy Pollock
UNLV Theses, Dissertations, Professional Papers, and Capstones
Microeconomic theory generally supports the idea of an inverse relationship between taxes and capital investment. The gaming industry however does not operate on a free market equilibrium of supply and demand. Regulation and taxation of this industry can distort competitive forces and, as a result, investment decisions. Forces are described herein which either strengthen or weaken this inverse relationship, as well as how they affect the value of the limited number of casino operating licenses which states grant. Higher tax rates are generally shown to result in small-scale properties, which cater to a narrow base of consumers. In contrast, low …
The Formation Of A Student-Athlete Trust Fund: Compliance And Tax Implications, Stephanie Gratto
The Formation Of A Student-Athlete Trust Fund: Compliance And Tax Implications, Stephanie Gratto
Honors College Theses
This study reviews the possible tax and compliance issues of a student athlete trust fund as proposed in the case O’Bannon v. NCAA. With the possibility of the creation of a trust fund comes a myriad of issues to consider. The following review of the literature will review pertinent literature on the topic. Interviews were conducted with athletic directors of three universities and with three tax partners in Atlanta tax firms in order to determine potential compliance and tax implications. These interviews outline possible issues and solutions that may rise from the formation of the trust.
1859 Maua’S Gas Company Financial Report: A Cornerstone Of Brazilian Private Accounting, Natan Szuster, Fortunee Szuster, Rodrigo De Oliveira Leite
1859 Maua’S Gas Company Financial Report: A Cornerstone Of Brazilian Private Accounting, Natan Szuster, Fortunee Szuster, Rodrigo De Oliveira Leite
Accounting Historians Notebook
The 1859 Financial Report of Viscount of Maua’s Gas Company surfaced as a great finding in the subject of Brazilian Accounting History.
Voices Of Experience Series: An Academy Interview With Barbara D. Merino, Ph.D., Cpa Professor Emerita University Of North Texas, Yvette J. Lazdowski, Barbara Dubis Merino
Voices Of Experience Series: An Academy Interview With Barbara D. Merino, Ph.D., Cpa Professor Emerita University Of North Texas, Yvette J. Lazdowski, Barbara Dubis Merino
Accounting Historians Notebook
I was a history undergraduate at the University of Massachusetts at Amherst and loved the subject. However, when I went to work, I seemed to have a natural proclivity for accounting, working for Liberty Mutual and in the payroll office at University of Texas-Austin.
New Shipments Of Materials At University Of Mississippi Library, Dale L. Flesher
New Shipments Of Materials At University Of Mississippi Library, Dale L. Flesher
Accounting Historians Notebook
Eight cartons of materials from the research files of Dr. Edward N. Coffman, late professor of Accountancy at Virginia Commonwealth University contain original copies of the four-volume softbound sets of Academy Working Paper Series and several research file sets in various stages of undertaking and completion.The second recent shipment of 13 cartons of material was received from Professor Emeritus Doyle Z. Williams, former dean of the Walton School, University of Arkansas, and also a former faculty member at the University of Southern California and Texas Tech University.
Academy Member Spotlight: Gary Spraakman
Academy Member Spotlight: Gary Spraakman
Accounting Historians Notebook
Gary Spraakman did not expect to be an accounting historian. It can be best explained as occurring by happenstance when travelling with his nineyear old son in Northern Ontario. His son Christopher was interested in all kinds of history, and insisted on stopping at as many historical sites as possible. There are many in Canada. At a Parks Canada re-created Hudson’s Bay Company fur post on the Mattawa River in Northern Ontario, he was persuaded by his son to stop. The Hudson’s Bay Company was the iconic Canadian company that had survived from its start in 1670 to the present.
Call For Award Nominations
Accounting Historians Notebook
Nominations deadline for all awards: June 1, 2015
Academy Banner Found Special Thanks To Dale Flesher; Accounting History Review Conference Announcement International Festschrift In Honour Of Professor Yannick Lemarchand
Accounting Historians Notebook
Known globally for his research and publications examining accounting, accounting history, history and management, Professor Yannick Lemarchand, professeur émérite en Sciences de gestion at the Université de Nantes, has played a critical role in broadening the boundaries of ‘accounting history’ to include other management disciplines, areas of history and countries beyond the Anglo-Saxon context.
Accounting Historians Notebook, 2015, Vol. 38, No. 1 (April) [Whole Issue]
Accounting Historians Notebook, 2015, Vol. 38, No. 1 (April) [Whole Issue]
Accounting Historians Notebook
April issue
Accounting Historians Journal On Scopus, Academy Of Accounting Historians, Massimo Sargiacomo
Accounting Historians Journal On Scopus, Academy Of Accounting Historians, Massimo Sargiacomo
Accounting Historians Notebook
It’s my pleasure to announce that at the beginning of 2015 the Academy’s submission for inclusion of The Accounting Historians Journal in the Scopus database was accept-ed.