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Articles 3151 - 3180 of 17237
Full-Text Articles in Business
2009 President's Report, August 2009, Cheryl S. Mcwatters
2009 President's Report, August 2009, Cheryl S. Mcwatters
Accounting Historians Notebook
No abstract provided.
Comment Letters On Proposed Statement On Auditing Standards, Forming An Opinion And Reporting On Financial Statements, Modifications To The Opinion In The Independent Auditor’S Report, Emphasis Of Matter Paragraphs And Other Matter Paragraphs In The Independent Auditor’S Report, September 30, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, Forming An Opinion And Reporting On Financial Statements, Modifications To The Opinion In The Independent Auditor’S Report, Emphasis Of Matter Paragraphs And Other Matter Paragraphs In The Independent Auditor’S Report, September 30, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Cpa Client Bulletin, September 2009, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, September 2009, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Pcaob Inspections: Perceptions Of Triennial Firms With No-Deficiency Inspections, Bernard H. Newman, Mary Ellen Oliverio
Pcaob Inspections: Perceptions Of Triennial Firms With No-Deficiency Inspections, Bernard H. Newman, Mary Ellen Oliverio
Faculty Working Papers and Articles
The drive to enhance audit quality after the cascade of audit failures in the final decades of the last century and first two years of the new century resulted in a new structure for the oversight of public accounting firms. The Public Company Accounting Oversight Board (PCAOB) was established with the passage of the Sarbanes-Oxley Act of 2002. This Board was given the authority to inspect all public accounting firms who provide audits to publicly-owned companies reporting to the Securities and Exchange Commission. Such public accounting firms were required to register with the PCAOB. Accounting firms who audit more than …
Cpa Client Bulletin, July 2009, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, July 2009, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
State Constitutional Limits On New Hampshire‘S Taxing Power: Historical Development And Modern State, Marcus Hurn
State Constitutional Limits On New Hampshire‘S Taxing Power: Historical Development And Modern State, Marcus Hurn
Law Faculty Scholarship
The New Hampshire Constitution is, in most of its fundamental parts, very old. It is long (nearly 200 articles) and wordy, even by the standards of the eighteenth century. It expresses essential principles in more than one place, in more than one way, and in language that to modem eyes is more suited to political philosophy than to positive law. Most of it was copied from the original Massachusetts Constitution, itself based on a draft by John Adams. However, there is no other state in the union with a structure of taxing powers and limits comparable to New Hampshire's.
Cpa Client Bulletin, June 2009, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, June 2009, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Tax Competition In The Film Industry, Chelsea Villareal
Tax Competition In The Film Industry, Chelsea Villareal
Anthós
Being one of the largest industries in the world, the film industry remains an economic powerhouse in our society. It’s for this reason that film’s messages are not the only political aspects of their creation. Senators and representatives across the country are increasingly seeing the film industry as key towards economic development. With incentive packages being placed around the country, the politics over the film industry have become an overwhelming power game. Politicians are being threatened with recalls and impeachment to keep their economies afloat during harsh economic times. Without raising taxes, representatives have hit a wall. Increasing debt and …
Re: Notice 2009-17, Information Reporting Of Customer’S Basis In Securities Transactions, Alan R. Einhorn, American Institute Of Certified Public Accountants (Aicpa)
Re: Notice 2009-17, Information Reporting Of Customer’S Basis In Securities Transactions, Alan R. Einhorn, American Institute Of Certified Public Accountants (Aicpa)
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Cpa Client Bulletin, May 2009, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, May 2009, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Integrating Modern World Tax Issues Into The Classroom, Annette M. Nellen
Integrating Modern World Tax Issues Into The Classroom, Annette M. Nellen
Faculty Publications
The article examines the benefits of interdisciplinary and integrated coursework that brings modern world issues into a tax classroom. Among the topics suggested for possible integration into such a course are virtual worlds and climate change. It says the subjects where chosen for their currency and the advantages they offer in engaging college students and providing an opportunity for them to apply integrated learning in the course. Some resource materials relevant to tax issues are also provided.
Re: Comments On Reg-164370-05, Relating To The Application Of Section 108(E) To Partnerships And Their Partners (Aicpa Comment Letter To Department Of The Treasury And The Irs)., American Institute Of Certified Public Accountants (Aicpa), Alan R. Einhorn
Re: Comments On Reg-164370-05, Relating To The Application Of Section 108(E) To Partnerships And Their Partners (Aicpa Comment Letter To Department Of The Treasury And The Irs)., American Institute Of Certified Public Accountants (Aicpa), Alan R. Einhorn
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
12th World Congress Of Accounting Historians, July 20-24, 2008, Istanbul -- Turkey, Oktay Guvemli
12th World Congress Of Accounting Historians, July 20-24, 2008, Istanbul -- Turkey, Oktay Guvemli
Accounting Historians Notebook
No abstract provided.
Academy Of Accounting Historians 2009 Research Conference And Journees D'Histoire De La Comptabilite Et Du Management, March 26-27, 2009, Paris -- France; 2010 Accounting Hall Of Fame/Academy Of Accounting Historians Conference, Thursday, September 30, 2010 -- Sunday, October 3, 2010, Academy Of Accounting Historians
Academy Of Accounting Historians 2009 Research Conference And Journees D'Histoire De La Comptabilite Et Du Management, March 26-27, 2009, Paris -- France; 2010 Accounting Hall Of Fame/Academy Of Accounting Historians Conference, Thursday, September 30, 2010 -- Sunday, October 3, 2010, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Life Membership Award To Dr. Richard K. Fleischman, Cheryl S. Mcwatters
Life Membership Award To Dr. Richard K. Fleischman, Cheryl S. Mcwatters
Accounting Historians Notebook
No abstract provided.
International Journal Of Critical Accounting: Call For Papers, Special Issue On Accounting History; Call For Nomination: Innovation In Accounting History Education, The Academy Of Accounting Historians; 21st Annual Conference On Accounting, Business And Financial History At Cardiff University, 14-15 September 2009 Announcement Of Conference And Call For Papers; Accounting History: The Sixth Accounting History International Conference: Accounting And The State, Wellington, New Zealand, 18-20 August 2010, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Accounting, Business And Financial History: Workshop At Kobe University, 27 October 2009, Call For Papers: Special Issue On Japanese Accounting History In The Interwar Period; Balkans And The Middle East Countries: 2nd International Conference On Auditing And Accounting History (2. Bmac): Call For Papers; First International Luca Pacioli Conference On Accounting History: Accounting History, A Privileged Way To Approach Historical Research; Accounting History: Call For Research Proposals: The First Accounting History International Emerging Scholars' Colloquium; Call For Papers: 1st International Conference On Accounting History In China, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Accounting Historians Notebook, 2009, Vol. 32, No. 1 (April) [Whole Issue]
Accounting Historians Notebook, 2009, Vol. 32, No. 1 (April) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
Academy And American Accounting Association Reach Agreement, Academy Of Accounting Historians
Academy And American Accounting Association Reach Agreement, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Academy Celebrates 35 Years; Important Notice: Notebook Is Going Digital, Academy Of Accounting Historians
Academy Celebrates 35 Years; Important Notice: Notebook Is Going Digital, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Academy Of Accounting Historians: Margit F. Schoenfeld And Hanns Martin W. Schoenfeld Scholarship In Accounting History; Margit F. Schoenfeld And Hanns Martin W. Schoenfeld Scholarship In Accounting History;, Academy Of Accounting Historians
Academy Of Accounting Historians: Margit F. Schoenfeld And Hanns Martin W. Schoenfeld Scholarship In Accounting History; Margit F. Schoenfeld And Hanns Martin W. Schoenfeld Scholarship In Accounting History;, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Cpa Client Bulletin, April 2009, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, April 2009, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Hourglass Award Goes To Professor Malmoud A. Ezzamel; Vangermeersch Manuscript Award Presented To Nicolas Praquin; Innovative Teaching Award Presented To Robert Bloom, Cheryl S. Mcwatters
Hourglass Award Goes To Professor Malmoud A. Ezzamel; Vangermeersch Manuscript Award Presented To Nicolas Praquin; Innovative Teaching Award Presented To Robert Bloom, Cheryl S. Mcwatters
Accounting Historians Notebook
No abstract provided.
Cpa Client Tax Letter, April/May/June 2009, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, April/May/June 2009, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, March 2009, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, March 2009, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, February 2009, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, February 2009, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Competition For Fdi With Vintage Investment And Agglomeration Advantages, Kai A. Konrad, Dan Kovenock
Competition For Fdi With Vintage Investment And Agglomeration Advantages, Kai A. Konrad, Dan Kovenock
Economics Faculty Articles and Research
Countries compete for new FDI investment, whereas stocks of FDI generate agglomeration benefits and are potentially subject to extortionary taxation. We study the interaction between these aspects in a simple vintage capital framework with discrete time and an infinite horizon, focussing on Markov perfect equilibrium. We show that the equilibrium taxation destabilizes agglomeration advantages. The agglomeration advantage is valuable, but is exploited in the short run. The tax revenue in the equilibrium is substantial, and higher on “old” FDI than on “new” FDI, even though countries are not allowed to use discriminatory taxation. If countries can provide fiscal incentives for …
Early Evidence Of The Volatility Of Comprehensive Income And Its Components, Timothy L. Mccoy, James H. Thompson, Margaret A. Hoskins
Early Evidence Of The Volatility Of Comprehensive Income And Its Components, Timothy L. Mccoy, James H. Thompson, Margaret A. Hoskins
All Faculty Scholarship for the College of Business
The Financial Accounting Standards Board issued Statement of Financial Accounting Standard (SFAS) No. 130 Reporting Comprehensive Income, in June 1997, effective for fiscal periods beginning after December 15, 1997. Early trends in reporting comprehensive income and its components for the Fortune 500 reveal an overwhelming preference for disclosure in the statement of changes in stockholders' equity, despite the FASB's recommendation of utilizing a combined statement of income/comprehensive income or a separate statement of comprehensive income. This disclosure tends to downplay the importance of other comprehensive income items and focus readers' attention on the traditional net income figure rather than comprehensive …
Cpa Client Tax Letter, January/February/March 2009, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, January/February/March 2009, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Proposed Statements On Auditing Standards: Required Supplementary Information, Other Information In Documents Containing Audited Financial Statements, Other Information N Relation To The Financial Statements As A Whole; Exposure Draft (American Institute Of Certified Public Accountants) 2009, January 21, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statements On Auditing Standards: Required Supplementary Information, Other Information In Documents Containing Audited Financial Statements, Other Information N Relation To The Financial Statements As A Whole; Exposure Draft (American Institute Of Certified Public Accountants) 2009, January 21, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.