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Articles 3481 - 3510 of 17237
Full-Text Articles in Business
Comprehensive Audit Risk Alert - 2008; Audit Risk Alerts, American Institute Of Certified Public Accountants
Comprehensive Audit Risk Alert - 2008; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
High-Technology Industry Developments - 2007/08; Audit Risk Alerts, American Institute Of Certified Public Accountants
High-Technology Industry Developments - 2007/08; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Investment Companies Industry Developments, 2008; Audit Risk Alerts, American Institute Of Certified Public Accountants
Investment Companies Industry Developments, 2008; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
State And Local Governmental Developments - 2008; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
State And Local Governmental Developments - 2008; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Health Care Organizations With Conforming Changes As Of May 1, 2008; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee
Health Care Organizations With Conforming Changes As Of May 1, 2008; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Public Sentiment And Tobacco Control Policy, Perry Singleton
Public Sentiment And Tobacco Control Policy, Perry Singleton
Center for Policy Research
The well-documented correlation between cigarette excise taxes and cigarette demand may not be entirely causal if excise taxes reflect public sentiment towards smoking. I consider whether proxies for smoking sentiment--the prevalence of smoking by education and intention to quit statuses--are correlated with support for and implementation of tobacco control laws. I find that cigarette excise taxes are most sensitive to the prevalence of educated smokers who do not want to quit. Additionally, when proxies for public sentiment are included, the estimated elasticity of cigarette demand declines from -2.0 to -1.3.
Regulations Governing The Practice Of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, Enrolled Retirement Plan Agents, And Appraisers Before The Internal Revenue Service; Treasury Department Circular No. 230 (Rev. 4-2008), United States. Internal Revenue Service
Regulations Governing The Practice Of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, Enrolled Retirement Plan Agents, And Appraisers Before The Internal Revenue Service; Treasury Department Circular No. 230 (Rev. 4-2008), United States. Internal Revenue Service
Federal Publications
No abstract provided.
The Impact Of Fiscal Support On Earnings Management : Evidence From Equity Offerings In China, Guanming He
The Impact Of Fiscal Support On Earnings Management : Evidence From Equity Offerings In China, Guanming He
Lingnan Theses
It is well documented in existing literature that firms manipulate earnings before IPOs (initial public offerings) and SEOs (seasoned equity offerings). This study contributes to prior research by being the first to examine whether fiscal support from local governments has impact on the earnings management behavior of Chinese listed firms. Using data from firms that conduct IPOs and SEOs from 1997 to 2006, I find that firms are less likely to manipulate earnings prior to the offerings if they enjoy more income tax savings attributed to the preferential tax favor or more financial subsidy from the local governments.
The findings …
The Tax Gap: America's Underreported Revenues, Jennifer Granzow
The Tax Gap: America's Underreported Revenues, Jennifer Granzow
Honors Program Theses
This paper will discuss the tax gap, both as an overall national issue and as related to individual business income. First, the relevance of the tax gap in today’s economy will be addressed and background information regarding the tax gap will be provided. Next the small business environment will be examined, focusing on why the tax gap is so prevalent there. Proposed tax gap reduction measures will be explored, including an examination of the benefits and shortcomings associated with each measure. Future challenges will also be looked at, focusing on the impact such proposed measures will have on the operations …
Incentives Bring Zero-Emission Vehicle Manufacturing To California, Annette M. Nellen
Incentives Bring Zero-Emission Vehicle Manufacturing To California, Annette M. Nellen
Faculty Publications
No abstract provided.
2008 Trends In The Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, Dennis R. Reigle, Heather L. Bunning, Danielle Grant, Tarp Worldwide
2008 Trends In The Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, Dennis R. Reigle, Heather L. Bunning, Danielle Grant, Tarp Worldwide
AICPA Annual Reports
No abstract provided.
Tax Practice Guides And Checklists 2008, American Institute Of Certified Public Accountants. Tax Division
Tax Practice Guides And Checklists 2008, American Institute Of Certified Public Accountants. Tax Division
Guides, Handbooks and Manuals
No abstract provided.
Current Accounting Issues And Risks: 2008, American Institute Of Certified Public Accountants
Current Accounting Issues And Risks: 2008, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Auditing Standards Board (Asb) Meeting, January 29, 2008, Conference Call, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, January 29, 2008, Conference Call, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, July 28-31, 2008, San Francisco, Ca; Asb July 2008 Meeting Highlights, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, July 28-31, 2008, San Francisco, Ca; Asb July 2008 Meeting Highlights, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, October 27-30, 2008, Phoenix, Az; October 27-30, 2008 Asb Meeting Highlights, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, October 27-30, 2008, Phoenix, Az; October 27-30, 2008 Asb Meeting Highlights, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, January 8-10, 2008, Amelia Island, Fl; Asb Highlights January 2008, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, January 8-10, 2008, Amelia Island, Fl; Asb Highlights January 2008, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, May 6-8, 2008, Chicago, Il, Approved Highlights; Asb Highlights May 2008, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, May 6-8, 2008, Chicago, Il, Approved Highlights; Asb Highlights May 2008, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, August 26-28, 2008, Parsippany, Nj; August 26-28, 2008 Asb Meeting Highlights, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, August 26-28, 2008, Parsippany, Nj; August 26-28, 2008 Asb Meeting Highlights, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, December 11-12, 2008, Washington, Dc, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, December 11-12, 2008, Washington, Dc, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, October 27-30, 2008, Phoenix, Az; October 27-30, 2008 Asb Meeting Highlights, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, October 27-30, 2008, Phoenix, Az; October 27-30, 2008 Asb Meeting Highlights, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, December 11-12, 2008, Washington, Dc, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, December 11-12, 2008, Washington, Dc, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Independence And Integrity And Objectivity In Performing Forensic And Valuation Services, Glenn Newman, Michael Ueltzen, American Institute Of Certified Public Accountants. Forensic And Valuation Services Section
Independence And Integrity And Objectivity In Performing Forensic And Valuation Services, Glenn Newman, Michael Ueltzen, American Institute Of Certified Public Accountants. Forensic And Valuation Services Section
Association Sections, Divisions, Boards, Teams
No abstract provided.
Uniform Accountancy Act, Standards For Regulation Including Substantial Equivalency, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy
Uniform Accountancy Act, Standards For Regulation Including Substantial Equivalency, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy
Association Sections, Divisions, Boards, Teams
No abstract provided.
Central Bank Of Nigeria Annual Report And Statement Of Accounts For The Year Ended 31st December 2007, Central Bank Of Nigeria
Central Bank Of Nigeria Annual Report And Statement Of Accounts For The Year Ended 31st December 2007, Central Bank Of Nigeria
CBN Annual Report
In 2007, the Central Bank of Nigeria (CBN) faced significant challenges in monetary management due to statutory allocations to government tiers, autonomous foreign exchange inflows, and pre-election spending. These challenges were addressed through Open Market Operations (OMO), issuance of treasury securities, standing facilities, and foreign exchange swaps. The introduction of the monetary policy rate (MPR) in December 2006 moderated inter-bank rates, encouraged trading, and improved the transmission of monetary policy actions. The Bank intensified its non-regular management activities to ensure the Policy Support Instrument (PSI) target was met. The financial system at end-2007 comprised the CBN, the Nigeria Deposit Insurance …
Section 965: A Traditional Corporate Tax Policy, Jessica C. Kornberg
Section 965: A Traditional Corporate Tax Policy, Jessica C. Kornberg
Brigham Young University International Law & Management Review
No abstract provided.
Practicing Cpa, Vol. 31 No. 10, December 2007, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 31 No. 10, December 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, December 2007, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, December 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, November 2007, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, November 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practicing Cpa, Vol. 31 No. 9, November 2007, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 31 No. 9, November 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.