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Articles 3211 - 3240 of 17237
Full-Text Articles in Business
Conceptual Nature Of The Corporate Income Tax, Hugo Nurnberg
Conceptual Nature Of The Corporate Income Tax, Hugo Nurnberg
Accounting Historians Journal
This paper examines a long-standing controversy about the conceptual nature of the corporate income tax: whether it is an expense, a loss, a distribution of income, or some anomalous item. That controversy reflects in part different theories of the accounting entity. Despite several authoritative pronouncements stating or implying that the tax is an expense, and despite an extensive discussion in the academic and professional literature, the controversy has never been fully resolved. Additionally, the tax is not characterized as an expense in corporate financial reports. The FASB's conceptual framework does not resolve this controversy, nor does the impending joint FASB-IASB …
The Best Brains Of The Public Accounting World: The Restricted Membership Of The Army Accountancy Advisory Panel, 1942-1945, Phillip E. Cobbin
The Best Brains Of The Public Accounting World: The Restricted Membership Of The Army Accountancy Advisory Panel, 1942-1945, Phillip E. Cobbin
Accounting Historians Journal
The events threatening to engulf Australia as the Japanese imperial forces continued their push through southeast Asia caused enormous concern for the Department of the Army as civilian and uniformed staff struggled to cope with large increases in manpower and expenditure responsibilities. The department moved, in January 1942, to create an expert panel of accountants to provide advice with a view to overcoming these problems. This paper focuses uniquely on a small group of individuals brought together for their expertise in accounting drawn exclusively from the practitioner ranks of the Institute of Chartered Accountants in Australia. The paper draws attention …
Ifrs Accounting Trends And Techniques, American Institute Of Certified Public Accountants
Ifrs Accounting Trends And Techniques, American Institute Of Certified Public Accountants
Accounting Trends and Techniques
No abstract provided.
Cpa Expert 2009 Winter, American Institute Of Certified Public Accountants
Cpa Expert 2009 Winter, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Cpa Expert 2009 Spring, American Institute Of Certified Public Accountants
Cpa Expert 2009 Spring, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Accounting Trends And Techniques, 63rd Annual Survey 2009 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications
Accounting Trends And Techniques, 63rd Annual Survey 2009 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications
Accounting Trends and Techniques
No abstract provided.
Return-Free Filing: What Is It, And How Will It Affect The Tax Preparer Profession And Taxpayers In General?, John R. Ledgerwood, Jaren J. Braun
Return-Free Filing: What Is It, And How Will It Affect The Tax Preparer Profession And Taxpayers In General?, John R. Ledgerwood, Jaren J. Braun
Publications
This paper investigates what return-free filing is and how, if it is implemented in the United States, it will affect the tax preparer profession and taxpayers. In this paper we look at two systems, currently in use in other countries, which have been evaluated by the IRS: exact withholding system and the tax agency reconciliation system. Either system, if implemented, will most likely affect only the simplest returns, as anyone who has capital gains, certain credits, business income, etc. will still be required to file a return. The effects of such a system will vary greatly depending on the individual …
Comment Letters On 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
Comment Letters On 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.
Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of October 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Single Audit Working Group
Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of October 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Single Audit Working Group
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements : Not-For-Profit Entities, May 2009, American Institute Of Certified Public Accountants
Checklists And Illustrative Financial Statements : Not-For-Profit Entities, May 2009, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Gubernatorial Reputation And Vertical Tax Externalities: All Smoke, No Fire?, Per G. Fredriksson, Khawaja Mamun
Gubernatorial Reputation And Vertical Tax Externalities: All Smoke, No Fire?, Per G. Fredriksson, Khawaja Mamun
WCBT Working Papers
This paper investigates whether reputation-building strategies guide U.S. governors’ responses to changes in federal cigarette taxes (i.e. vertical tax interactions). Using 1975-2000 state cigarette tax data, we find that reputation-building strategies affect the nature of vertical tax externalities. Lame duck governors exhibit a more negative response to changes in the federal cigarette tax. Thus, by reducing the state tax base and by causing a decline in the state tax, an increase in the federal tax rate reduces state tax revenues in states headed by lame ducks.
Tobacco Politics And Electoral Accountability In The United States, Per G. Fredriksson, Khawaja Mamun
Tobacco Politics And Electoral Accountability In The United States, Per G. Fredriksson, Khawaja Mamun
WCBT Working Papers
This paper investigates whether reputation-building strategies guide U.S. governors’ state cigarette tax choices, and whether the federal cigarette tax influences such behavior. Using 1975-2000 data, we find evidence that governors in states with relatively important agricultural tobacco production and tobacco manufacturing, and which are densely populated by smokers, appear prone to reputation-building. Moreover, lame ducks are more prone to raise the state cigarette tax the lower the federal tax.
Audits Of Futures Commission Merchants, Introducing Brokers, And Commodity Pool, American Institute Of Certified Public Accountants. Commodity Practice Aid Task Force, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Audits Of Futures Commission Merchants, Introducing Brokers, And Commodity Pool, American Institute Of Certified Public Accountants. Commodity Practice Aid Task Force, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Guides, Handbooks and Manuals
No abstract provided.
Independence Compliance : Checklists And Tools For Complying With Aicpa And Gao Independence Requirements, Catherine R. Allen, Karin Glupe, Robert Durak, American Institute Of Certified Public Accountants
Independence Compliance : Checklists And Tools For Complying With Aicpa And Gao Independence Requirements, Catherine R. Allen, Karin Glupe, Robert Durak, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Guide To Investigating Business Fraud, Ernst & Young, Ruby Sharma, Michael H. Sherrod, Richard Corgel, Steven J. Kuzma
Guide To Investigating Business Fraud, Ernst & Young, Ruby Sharma, Michael H. Sherrod, Richard Corgel, Steven J. Kuzma
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Technical Practice Aids As Of June 1, 2009, Volume 1, American Institute Of Certified Public Accountants
Aicpa Technical Practice Aids As Of June 1, 2009, Volume 1, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Technical Practice Aids As Of June 1, 2009, Volume 2, American Institute Of Certified Public Accountants
Aicpa Technical Practice Aids As Of June 1, 2009, Volume 2, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Audit And Accounting Manual As Of June 1, 2009 : Nonauthoritative Technical Practice Aid, American Institute Of Certified Public Accountants
Aicpa Audit And Accounting Manual As Of June 1, 2009 : Nonauthoritative Technical Practice Aid, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Independence Compliance : Checklists And Tools For Complying With Aicpa, Sec, And Pcaob Independence Requirements, Dennis W. Ridge, American Institute Of Certified Public Accountants
Independence Compliance : Checklists And Tools For Complying With Aicpa, Sec, And Pcaob Independence Requirements, Dennis W. Ridge, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Forensic Accounting For Divorce Engagements : A Practical Guide, Ezra Huber, Donald A. Glenn
Forensic Accounting For Divorce Engagements : A Practical Guide, Ezra Huber, Donald A. Glenn
Guides, Handbooks and Manuals
No abstract provided.
Guide To Financial Decisions : Implementing An End-Of-Life Plan, American Institute Of Certified Public Accountants. Personal Financial Planning Division, 360 Degrees Of Financial Literacy
Guide To Financial Decisions : Implementing An End-Of-Life Plan, American Institute Of Certified Public Accountants. Personal Financial Planning Division, 360 Degrees Of Financial Literacy
Guides, Handbooks and Manuals
No abstract provided.
Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tracy Coenen
Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tracy Coenen
Guides, Handbooks and Manuals
No abstract provided.
Introduction To Civil Litigation Services; Special Report 09-1, American Institute Of Certified Public Accountants. Forensic And Valuation Services Section
Introduction To Civil Litigation Services; Special Report 09-1, American Institute Of Certified Public Accountants. Forensic And Valuation Services Section
Guides, Handbooks and Manuals
No abstract provided.
Not-For-Profit Entities With Conforming Changes As Of March 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Not-For-Profit Entities With Conforming Changes As Of March 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Current Economic Crisis: Accounting Issues And Risks For Financial Management And Reporting - 2009; Financial Reporting Alert, American Institute Of Certified Public Accountants
Current Economic Crisis: Accounting Issues And Risks For Financial Management And Reporting - 2009; Financial Reporting Alert, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Managers, Shareholders, And The Corporate Double Tax, Michael Doran
Managers, Shareholders, And The Corporate Double Tax, Michael Doran
Georgetown Law Faculty Publications and Other Works
The United States generally imposes two levels of federal income tax on corporate profits. The first level taxes income to the corporation; the second level taxes dividends to the shareholders. Academics and policymakers have long considered this double tax to be "unusual, unfair, and inefficient." Legislators from both political parties have proposed integration of the corporate and individual income taxes on many occasions, but the proposals consistently fail. Prior academic analyses have struggled to explain the failure of integration. This paper demonstrates how certain managers, shareholders, and collateral interests rationally favor certain integration proposals and oppose other integration proposals, while …
Auditing Standards Board (Asb) Meeting, October 26-30, 2009,Phoenix, Az, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, October 26-30, 2009,Phoenix, Az, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Performing Agreed-Upon Procedures Engagements That Address The Completeness, Accuracy, Or Consistency Of Xbrl-Tagged Data; Statement Of Position 09-1, American Institute Of Certified Public Accountants. Xbrl Assurance Task Force
Performing Agreed-Upon Procedures Engagements That Address The Completeness, Accuracy, Or Consistency Of Xbrl-Tagged Data; Statement Of Position 09-1, American Institute Of Certified Public Accountants. Xbrl Assurance Task Force
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards: Consideration Of Laws And Regulations In An Audit Of Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants) 2009, January 30, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards: Consideration Of Laws And Regulations In An Audit Of Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants) 2009, January 30, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Auditing Standards: Consideration Of Laws And Regulations In An Audit Of Financial Statements, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards: Consideration Of Laws And Regulations In An Audit Of Financial Statements, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.