Business Commons^™

Is There Sufficient Guidance To Detect, And Obtain A Conviction For, Occupational Fraud In Ireland?, Carmel Buttimer

Masters

There has been an increased focus in the Irish media on fraud, particularly since the collapse of Anglo Irish Bank in 2007. There has however been little academic research undertaken into occupational fraud in Ireland. This study will examine whether or not the current guidance to detect and convict occupational fraud in Ireland is sufficient.

This study achieves its objective by examining the content of press articles reporting thirty-five occupational fraud cases convicted in Ireland in the period 2002 to 2013. It categorises the content of the articles using a framework developed by Cohen et al. (2010), which combines the …

Cheating On Their Taxes: When Are Tax Limitations Effective At Limiting State Taxes, Expenditures, And Budgets?, Colin H. Mccubbins, Mathew D. Mccubbins

Faculty Scholarship

No abstract provided.

The Effect Of Kernel And Bandwidth Specification In Geographically Weighted Regression Models On The Accuracy And Uniformity Of Mass Real Estate Appraisal, Paul E. Bidanset, John R. Lombard

School of Public Service Faculty Publications

The article presents a study which examines the performance of kernel and bandwidth specification in geographically weighted regression (GWR) models in mass real estate appraisal. The kernels employed in the study are the bi-square kernel and the Gaussian kernel. Data from the sales of single-family homes in Norfolk, Virginia from 2010 to 2012 are highlighted.

Evaluating Spatial Model Accuracy In Mass Real Estate Appraisal: A Comparison Of Geographically Weighted Regression And The Spatial Lag Model, Paul E. Bidanset, John R. Lombard

School of Public Service Faculty Publications

Geographically weighted regression (GWR) has been shown to greatly increase the performance of ordinary least squares-based appraisal models, specifically regarding industry standard measurements of equity, namely the price-related differential and the coefficient of dispersion (COD; Borst and McCluskey, 2008; Lockwood and Rossini, 2011; McCluskey et al., 2013; Moore, 2009; Moore and Myers, 2010). Additional spatial regression models, such as spatial lag models (SLMs), have shown to improve multiple regression real estate models that suffer from spatial heterogeneity (Wilhelmsson, 2002). This research is performed using arms-length residential sales from 2010 to 2012 in Norfolk, Virginia, and compares the performance of GWR …

California – Land Of “Lawless Taxation” And The “Midnight Special”: Outlier Or Leader In A Growing Trend?, Mystica M. Alexander

The University of New Hampshire Law Review

[Excerpt] “Taxpayers in California recently found themselves the target of a retroactive grab for revenue by the Franchise Tax Board (FTB) in what has called an act of “lawless taxation” by the state of California. The source of the conflict was the Qualified Small Business Stock credit that had been in place in California since 1993. The tax credit, which was designed to encourage innovation and investment in California-based enterprises, allowed business owners who had at least eighty percent of their assets and employees in California to take a credit of fifty percent of the capital gain realized on a …

Regulations Governing Practice Before The Internal Revenue Service; Treasury Department Circular 230 (Rev. 6-2014), United States. Internal Revenue Service

Federal Publications

No abstract provided.

Locality V. Online Travel Company: Does The Bell Finally Toll For Quill Corp. V. North Dakota, Jaan Rannik

Journal of Business & Technology Law

No abstract provided.

Uniform Accountancy Act, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy

Association Sections, Divisions, Boards, Teams

No abstract provided.

Mitt Romney, The 47% Percent, And The Future Of The Mass Income Tax, Lawrence A. Zelenak

Faculty Scholarship

No abstract provided.

A Taxing Problem, Singapore Management University

Perspectives@SMU

MNCs move assets and products across borders. How does one know if they are doing so to avoid paying taxes?

Minutes Business Meeting Academy Of Accounting Historians At The 2013 Annual Conference Of The American Accounting Association Hilton Anaheim Hotel, Anaheim, California Room: 4th Floor, San Clemente August 4, 2013 7:00 – 8:00 Pm, Stephanie D. Moussalli

Accounting Historians Notebook

The meeting convened at 7:00 PM

Academy Holds 40th Anniversary Conference, Academy Of Accounting Historians

Accounting Historians Notebook

The Academy of Accounting Historians held its 40th anniversary Conference on October 17-19, 2013 in Sage Hall at the University of Wisconsin Campus in Oshkosh, Wisconsin.

Mccollum-Oldroyd Receives 2013 Hourglass Award; Carduff Selected As 2013 Vangermeersch Manuscript Award; Walker Selected As 2013 Thomas J. Burns Biographical Research Award Recipient; 2013 Margit F. And Hanns Martin Schoenfeld Scholarship Goes To Heathcote; 2013 Alfred R. Roberts Memorial Research Award Presented To Lazdowski; Team Wins 2013 Innovation In Accounting History Education Award; Moussalli Wins 2013 Barbara D. Merino Award For Excellence In Accounting History Publication

Accounting Historians Notebook

Academy of Accounting Historians awards

President’S Message, Joann Noe Cross

Accounting Historians Notebook

I have been rather remiss in keeping you, our members, informed about the activities of the Academy, but I will try to remedy that now.

Voices Of Experience Series: An Interview With Dale Flesher, Ph.D., Cpa, Dale L. Flesher, Donald L. Ariail

Accounting Historians Notebook

Dale Flesher is the second contributor to the Voices of Experience Series.

New Publications Committee Created, Joann Noe Cross

Accounting Historians Notebook

The Executive Committee of your Academy has created a new committee to monitor and assist editors in addressing the thorny problems they encounter (outside of who to publish).

Additional Photos From 40th Anniversary Conference; Coffman And Jensen Receive Life Membership, Edward N. Coffman

Accounting Historians Notebook

Edward N. Coffman, past President of the Academy and former Editor of the Accounting Historians Journal has been a long term supporter of Academy events and activities. Daniel L. Jensen, is a past President of the Academy of Accounting Historians, and has served in the past two decades as the academic administrator for The Accounting Hall of Fame at The Ohio State University.

Accounting Historians Notebook, 2013, Vol. 36, No. 2 (October) [Whole Issue]

Accounting Historians Notebook

October issue

Iii Balkans And Middle East Countries Accounting And Accounting History Conference And Iii International Conference On Luca Pacioli In Accounting History June 19-22 2013 İstanbul - Turkey Two

Accounting Historians Notebook

40th Anniversary Celebration Cake of the Academy: From left to right; Prof. Remzi Örten, Prof. Oktay Güvemli, Ender Şenol (Kocaeli ICCPA), Yahya Arıkan, (İstanbul ICCPA), Jim McKinney (USA), Massimo Sargiacomo (Italy), Barbara Merino (USA), Stephen Walker (England), Rashidat Oladepo (Nigeria) Group picture

The Swatch Runs Out: An End To 300 Years Of Swiss Banking Secrecy, Ethan Rutledge

Ex-Patt Magazine

No abstract provided.

The Crisis In State Highway Finances: Its Roots, Current Effects, And Some Possible Remedies, Juita-Elena Yusuf, Lenahan O'Connell

School of Public Service Faculty Publications

This paper focuses on the American states and the sources of the expanding structural imbalance between their highway-related revenues on the one hand and expenditures for transportation infrastructure needs on the other. The paper describes the roots of the funding problem over recent decades, looks at some of the responses taken at the state and federal level, and discusses their inherent limitations as solutions to this funding crisis. The paper also presents several policy recommendations for increasing revenues. We demonstrate that a variable rate gas tax indexed to the construction cost index and improvements in automobile fuel efficiency and a …

Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Exective Committee, To Daniel Werfel, Acting Commissioner, Internal Revenue Service, Re: Revenue Ruling 99-6 Related To The Conversion Of Partnerships To Disregarded Entities., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Optimal Income Tax For China, Shuanglin Lin, Chengjian Li, Jinlu Li

Hong Kong Economic Association Biennial Workshop

No abstract provided.

Tax Reform And Democratic Reform In Hong Kong, Richard Simmons

Hong Kong Economic Association Biennial Workshop

No abstract provided.

Hong Kong Tax Regime: Where Do We Go From Here?, Yvonne Law

Hong Kong Economic Association Biennial Workshop

No abstract provided.

Tax Policy In Denmark (And Eu), Jens Holger Helbo Hansen

Hong Kong Economic Association Biennial Workshop

No abstract provided.

Tax On Capital Income, Yong Wang, Wai Hong Ho

Hong Kong Economic Association Biennial Workshop

No abstract provided.

Tax Reform: Postitive Directions For A Better World, Lok Sang Ho

Hong Kong Economic Association Biennial Workshop

No abstract provided.

Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Tom Udall, Chairman, And Mike Johanns, Ranking Member, Senate Appropriations Subcommittee On Financial Services And General Government; Ander Crenshaw, Chairman, And Jose Serrano, Ranking Member, House Appropriations Subcommittee On Financial Services And General Government, Re: Irs Fiscal Year 2014 Budget., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

The Effect Of Corporate Tax Avoidance On The Cost Of Equity, Beng Wee Goh, Jimmy Lee, Chee Yeow Lim, Terry Shevlin

Research Collection School Of Accountancy

While prior studies have examined how investors perceive extreme forms of tax avoidance behavior such as tax sheltering and uncertain tax position (e.g., Hanlon and Slemrod 2009; Wilson 2009; Koester 2011; Hutchens and Rego 2012), there is little evidence on how investors perceive less extreme forms of tax avoidance. This study fills this void by examining the relation between firm’s cost of equity and corporate tax avoidance using three measures that capture less extreme forms of corporate tax avoidance: book-tax differences, permanent book-tax differences, and long-run cash effective tax rates. We find that less aggressive forms of corporate tax avoidance …