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2026 Uworld Cpa Exam Review Questions

The Contemporary Tax Journal

No abstract provided.

The Contemporary Tax Journal Volume 15, No. 1 – Summer 2026

The Contemporary Tax Journal

No abstract provided.

Mission-Oriented Technological Innovation Systems: Historical Evolution And Model Characteristics, Yang Haodong, Jin Chen, Gaofeng Wang, Chen Wang, Li Liu

Bulletin of Chinese Academy of Sciences (Chinese Version)

Mission-oriented innovation, as a strategic approach to addressing significant challenges, has gained extensive practical experience globally. However, the agenda-setting and realization processes remain a complex, underexplored area. This study, based on national innovation system theory, analyzes mission-oriented technological innovation systems through a historical and comparative lens. According to the orientation and focus of their missions, eight representative cases from China and abroad are classified into three generational categories. The study examines the structural characteristics of different innovation system models across five analytical dimensions: mission formulation, innovation actors, system architecture, policy instruments, and functional outputs. The conclusions underscore the need for …

Founder Teams, Social Networks, And New Firm Performance, Joyce Zhou, Jun Yu, Arturo Rodriguez, Josh Tolleson

Journal of Business & Entrepreneurship

Research has shown that entrepreneurs’ social networks have a positive effect on the performance of new business ventures. However, much of the research in this area has focused on the individual entrepreneur, even though it is recognized that most new business ventures are started by a team of entrepreneurs. Integrating theories of social networks, top-management teams, and the resource-based view, this study focuses on the effect of the characteristics of entrepreneur teams on entrepreneurial social networks as well as the availability of resources made possible by these social networks. It also examines the potential for team cohesion to moderate the …

Deviant By Design: How Institutional Forces And Analyst Scrutiny Shape Financial Policy Deviance And Convergence, Jonathan W. Hensley

Electronic Theses and Dissertations

This dissertation explores the institutional and economic forces shaping corporate financial policy, specifically examining why firms deviate from industry-typical leverage and cash holdings, whether they converge toward these norms, and the performance implications of such trajectories. I develop a framework, rooted in institutional theory and dynamic capital structure literature, that characterizes firms with extreme, multi-year financial policies as "deviant by design." While managers might maintain non-normative leverage or cash positions for firm-specific efficiency gains, these choices often clash with established industry templates, leading to legitimacy costs and institutional pressure for conformity.

Using a longitudinal panel of U.S. public firms from …

The Business Next Door: The Unfamiliar, Unique Story Of Manufacturer Hemco Gage, Steve Vanderveen

University Faculty Publications and Creative Works

Most people are not familiar with Hemco Gage — although every day an estimated 10,000-15,000 vehicles pass by its building at 455 Douglas Ave. in Holland without knowing what happens inside

An Analysis Of The Sport Fan You Don’T Want To Encounter: Willpower And Fan Dysfunction, Anna M. Minor, Daniel L. Wann

Findings in Sport, Hospitality, Entertainment, and Event Management

Dysfunctional sport fans are classified as fans who have impaired function as it relates to socialization and social groups in the sport context, leading them to be highly confrontational and frequently complain within sporting environments (Wakefield & Wann, 2006). These fans are frequently loud, obsessive and even violent (Wann & James, 2019). The current research attempts to provide insight into this degree of excessive fandom behavior. Although previous work has examined demographics, alcohol, media consumption, and game attendance among dysfunctional fans, research has yet to examine the level of willpower (i.e., self-control) among these persons. With consideration that dysfunctional sport …

Participation Motivation Of Diverse Pickleball Participants: With A Marketing Implication, Mark Lifang Zhang, Steve S. Chen, Scott Thorton, Eric Street

Findings in Sport, Hospitality, Entertainment, and Event Management

Pickleball has been widely reported as one of the fastest-growing sports in the United States. Prior research has largely attributed this growth to the psychosocial benefits that pickleball provides to older adults, including increased social interaction and enhanced overall well-being. However, limited attention has been given to participation motivations and perceived benefits among other participant groups. The purpose of this study was to examine pickleball participants’ motivations, interests, and intentions for continued involvement across diverse demographic groups.

Participants included 431 individuals (54% male, 46% female) representing four age groups, with 67% aged 55 and older. Participants were recruited from two …

Coaching One's Own Child: An Ethnographic Study Of Parent-Coach Experiences In Youth Sport, Dr. Sandra Alspach, Dr. Jon Coles

Findings in Sport, Hospitality, Entertainment, and Event Management

Over 27 million children in the United States are playing youth sports.  Many of those youth are being coached by their own parent. Although this phenomenon is commonplace, little research has been done to study how parent-coaches balance their dual roles.  To better understand communication, roles, and relationship dynamics in youth sports environments, this study examined the experiences of parent-coaches and their athlete children. There were two ethnographic investigations. In the first, 76 participants (34 parent-coaches and 42 child-athletes) ranging from age 8 to age 80 participated in semi-structured Zoom interviews. Personal networks and snowball sampling were used to invite …

“What Is Our Brand?” Examining The Indiana State University Athletics Rebrand, Matt Blaszka, Patrick T. Walsh, Craig Morehead

Findings in Sport, Hospitality, Entertainment, and Event Management

Rebranding in sports has become commonplace as teams try to modernize their brand. Often, rebrands are viewed negatively by fans, particularly immediately following the rebrand. However, less is known about the impact of rebranding over time. In this case study, the Indiana State University athletics rebrand was explored three years after the initial launch. A total of 189 participants representing student-athletes, alumni, donors, faculty, and staff were asked open-ended questions on their feelings toward the rebrand. Four different themes emerged. The two positive themes were: modern logo, wordmark, and font, as well as public perception. The two negative themes were …

Provocable Forgiveness In Noisy Brand--Consumer Systems:An Agent-Based Study Of Repeated Interaction, Tahere Ahmadiyan, Hamidreza Navidi, Behbod Keshavarzi

Northeast Journal of Complex Systems (NEJCS)

Repeated brand--consumer exchange is often treated as a managerial problem of loyalty, recovery, and trust. It can also be read as a small complex system: many local decisions about cooperation, retaliation, and forgiveness accumulate into market-level selection. This study uses that perspective to examine which relational rules survive when communication is imperfect. Eight canonical Iterated Prisoner's Dilemma strategies are translated into marketing archetypes and evaluated through round-robin tournaments, a six-level noise sweep, proportional-fitness ecological dynamics, and finite-population Moran invasion tests. The tournament leaderboard is calculated without same-strategy self-play, so that reported payoffs reflect inter-archetype competition rather than homogeneous self-coordination. At …

Who Pays Dividend? Statistical Explanation And Machine Learning Prediction: Evidence From Pakistan, Zohaib Aziz, Javed Iqbal

The Indonesian Capital Market Review

This study explains and predicts the firm’s dividend payment decision using an unbalanced panel dataset of non-financial firms listed on the Pakistan Stock Exchange covering the period 2009-2020. Several traditional statistical models and modern machine learning algorithms are applied to examine the firm-specific and macroeconomic determinants of dividend decision. Logistic regression and dynamic panel probit models indicate that lagged dividend, firm efficiency and firm size positively influence the firm’s dividend decision whereas leverage and sales growth show negative effects. Lagged dividend is found to be the most influential variable in explaining and predicting the dividend decision while the role of …

Ceo Gender, Trade Credit, Covid-19 Pandemic, And Corporate Dividend Policies In Vietnam, Trang Ngoc Doan Tran Ms., Linh Ngoc Thi Nguyen Ms., Dung Phuong Ngoc Tran Ms., Khoa Dang Duong Dr.

The Indonesian Capital Market Review

This comprehensive study examines the dynamic interplay among CEO gender, trade credit, and dividend policies across 563 listed companies in Vietnam from 2006 to 2024. Employing the Generalized Method of Moments to address the endogeneity issue. The findings show that firms led by female CEOs distribute significantly lower dividends than those led by male CEOs. Moreover, a positive nexus exists between trade credit and the dividend payout ratio of listed firms in Vietnam. Furthermore, the study reveals that CEO gender moderates the relationship between trade credit and dividend payouts in Vietnam. Finally, our robustness tests confirm that the results remain …

Do Voters Understand The Benefits Of Taxes?, Benjamin Carter, Alessandro Del Ponte, Peter Discioli

Political Science Faculty Articles and Research

We use economic experiments to study a fundamental question in political economy: Do voters understand the benefits of taxes? Participants play an economic game as members of a virtual society composed of computer players. In each round, the players earn low or high income, see the distribution of income, and then vote for low or high taxes. We test whether participants vote rationally for high taxes when poor and low taxes when rich, following a classic model in political economy, or whether they focus on the burden of taxes more than the benefits. Across three experiments, poor players voted against …

Designing Menus That Welcome Everyone: How Inclusive Menu Cues Drive Customer Behavior For Diners With Dietary Restrictions, Cortney Norris, Lisa Slevitch, Matthew Bauman, Soyoung Park, Seung Hyun Lee

ICHRIE Research Reports

Millions of consumers navigate dietary restrictions every time they eat out, whether due to food allergies, religious practices, or lifestyle choices such as veganism. Yet most restaurant menus do little to acknowledge these needs. This report summarizes findings from a three-phase study that explored which menu design features most effectively communicate inclusivity to diners with dietary restrictions and how those features influence emotions, attitudes, and likelihood of choosing a restaurant. The results offer restaurant operators concrete, evidence-based strategies for making their menus more welcoming and, in doing so, expanding their customer base.

Back Matter Of Volume 18 Issue 2, Editor Business Review

Business Review

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Front Matter Of Volume 18 Issue 2, Editor Business Review

Business Review

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Back Matter Of Volume 18 Issue 1, Editor Business Review

Business Review

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Front Matter Of Volume 18 Issue 1, Editor Business Review

Business Review

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Back Matter Of Volume 17 Issue 2, Editor Business Review

Business Review

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Front Matter Of Volume 17 Issue 2, Editor Business Review

Business Review

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Back Matter Of Volume 17 Issue 1, Editor Business Review

Business Review

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Front Matter Of Volume 17 Issue 1, Editor Business Review

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Back Matter Of Volume 16 Issue 1, Editor Business Review

Business Review

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Front Matter Of Volume 16 Issue 1, Editor Business Review

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Back Matter Of Volume 11 Issue 2, Editor Business Review

Business Review

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Front Matter Of Volume 11 Issue 2, Editor Business Review

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Back Matter Of Volume 11 Issue 1, Editor Business Review

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Front Matter Of Volume 11 Issue 1, Editor Business Review

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Are Extension Agriculture Programs Hitting Their Target With Military Veterans?, Adam Ingrao, Craig W Carpenter, Michael Lotspeich-Yadao, Charles M. Tolbert

Journal of Extension

The desire to support military veterans has led to a variety of targeted Extension programs, but the types and availability of these programs vary substantially. After reviewing the size and diversity of the U.S. veteran population, we examine one of the main USDA programs targeting veterans: the Beginning Farmer and Rancher Development program. We then use matrix analysis to categorize veteran support programs across other program areas. Finally, we compare these programs with veterans' needs, as described in recently conducted veteran focus groups, and conclude by highlighting gaps and opportunities for improving Extension programming for veterans, including substantially improving program …