Open Access. Powered by Scholars. Published by Universities.®
- Institution
-
- University of Mississippi (16480)
- Universitas Indonesia (30)
- Singapore Management University (25)
- San Jose State University (24)
- University of Dar es Salaam (16)
-
- Johnson & Wales University (6)
- University of Arkansas, Fayetteville (6)
- Bryant University (4)
- Central Bank of Nigeria (4)
- Central Washington University (4)
- University of New Hampshire (4)
- City University of New York (CUNY) (3)
- Georgia Southern University (3)
- Liberty University (3)
- Providence College (3)
- University of Malaya (3)
- Bowling Green State University (2)
- Claremont Colleges (2)
- Department of Primary Industries and Regional Development, Western Australia (2)
- Kennesaw State University (2)
- Lingnan University (2)
- Montclair State University (2)
- Northeastern Illinois University (2)
- Technological University Dublin (2)
- University for Business and Technology in Kosovo (2)
- University of Northern Iowa (2)
- West Virginia University (2)
- Wilfrid Laurier University (2)
- Andrews University (1)
- Bellarmine University (1)
- Keyword
-
- Accounting -- Law and Legislation -- Periodicals (883)
- Taxation -- Law and legislation -- United States (793)
- Etc (521)
- Manuals (484)
- Accounting -- Periodicals; Tax planning -- Periodicals (374)
-
- Ross (364)
- Accounting firms -- Management (340)
- Questions (248)
- Income tax -- United States (230)
- Accounting -- Bibliographies (220)
- Touche (201)
- Taxation -- United States (191)
- Etc. (189)
- Accounting -- Examinations (188)
- Auditing -- Standards -- United States (183)
- Finance (168)
- Bailey & Smart. New York Office; Touche (157)
- Bailey & Smart. Detroit Office; Touche (151)
- Bailey & Smart. Chicago Office; Touche (145)
- Laws (145)
- Estate planning -- United States (134)
- Bailey & Smart. San Francisco Office; Touche (126)
- Auditing (124)
- Financial planners -- United States -- Periodicals; Finance (120)
- Personal -- United States -- Periodicals; Tax Planning -- United States -- Periodicals (120)
- Bailey & Smart. Los Angeles Office; Touche (118)
- Bailey & Smart. Minneapolis Office; Touche (118)
- Bailey & Smart. Boston Office; Touche (117)
- Bailey & Smart. Dayton Office; Touche (117)
- American Institute of Certified Public Accountants (116)
- Publication Year
- Publication
-
- Newsletters (2382)
- Tax Adviser (2054)
- Haskins and Sells Publications (1780)
- Guides, Handbooks and Manuals (1406)
- Industry Guides (AAGs), Risk Alerts, and Checklists (1206)
-
- Accounting Historians Notebook (949)
- Accounting Historians Journal (892)
- Touche Ross Publications (844)
- Association Sections, Divisions, Boards, Teams (763)
- Exposure Drafts, Comment Letters, and Statements of Position (687)
- Journal of Accountancy (547)
- AICPA Committees (428)
- AICPA Professional Standards (338)
- Federal Publications (298)
- AICPA Annual Reports (281)
- Woman C.P.A. (274)
- Proceedings of the University of Kansas Symposium on Auditing Problems (194)
- Individual and Corporate Publications (182)
- American Institute of Accountants (170)
- Statements on Auditing Standards (149)
- Examinations and Study (133)
- The Pace Student (133)
- State Publications (96)
- Accounting Trends and Techniques (92)
- Issues Papers (57)
- Deloitte, Haskins and Sells Publications (54)
- Publications of Accounting Associations, Societies, and Institutes (43)
- Accountants' Index (31)
- Jurnal Akuntansi dan Keuangan Indonesia (26)
- Research Collection School Of Accountancy (23)
Articles 121 - 150 of 16670
Full-Text Articles in Accounting
Perceived Fiscal Exchange And Tax Compliance: Evidence From Large Corporate Taxpayers In Tanzania, Susan Kiyenze, Mariam Nchimbi, Said Suluo
Perceived Fiscal Exchange And Tax Compliance: Evidence From Large Corporate Taxpayers In Tanzania, Susan Kiyenze, Mariam Nchimbi, Said Suluo
Business Management Review
This paper examines the relationship between perceived fiscal exchange (PFE) and Tax Compliance (TCO) among large corporate taxpayers in Tanzania while drawing on the Fiscal Exchange Theory (FET). The study on which this paper is based employed a quantitative research design and analysed data using Partial Least Squares Structural Equation Modelling (PLS-SEM) with a sample of 215 large corporate taxpayers in Tanzania. We find that the FET framework has modest explanatory and predictive power. Perceived Fiscal Exchange (PFE) has an insignificant effect on tax compliance of large corporate taxpayers. This suggests that perceptions of fiscal exchange do not necessarily drive …
The Push-Pull Model's Function In Understanding Public Sector Workers' Inter-Organisational Labour Mobility: The Views Of The Herzberg Two-Factor Theory, Rosemary Selestine Massae
The Push-Pull Model's Function In Understanding Public Sector Workers' Inter-Organisational Labour Mobility: The Views Of The Herzberg Two-Factor Theory, Rosemary Selestine Massae
Business Management Review
In the modern world, one of the challenges managers have in maintaining their talented staff is labour mobility. Inter-organisational labour mobility (ILM) has been found to be significantly influenced by co-worker relationships, work-family conflict, monetary compensation, and training and development. The pull-push paradigm was inspired by human migration. Since migration not only symbolises movement across physical locations but also encompasses other routine duties, theory is essential to comprehending ILM. However, to date, no existing study has tested the model under the influence of Herzberg’s Two-factor Theory, in explaining ILM uses the public sector as a major setting of the question …
The Impact Of Quantum Computing And Distributed Ledger Technology On Accounting/Auditing/Finance Systems, Ulingeta O. L. Mbamba
The Impact Of Quantum Computing And Distributed Ledger Technology On Accounting/Auditing/Finance Systems, Ulingeta O. L. Mbamba
Business Management Review
The integration of Quantum Computing (QC) and Distributed Ledger Technology (DLT) is poised to fundamentally reshape modern accounting by transforming how financial data is processed, secured, and verified. QC, utilising qubits, will exponentially enhance data analytics, risk assessment, and real-time financial forecasting, accelerating complex auditing tasks far beyond the capabilities of classical systems. In parallel, DLT, such as blockchain, provides a decentralised, immutable record of transactions, significantly increasing transparency and trust. This synergy may enable real-time analysis, continuous auditing, and intelligent automation, converting traditional static, centralised processes into dynamic, transparent ecosystems. Together, this convergence may redefine accounting, auditing, and finance, …
Cultural Dimensions And Ethical Perceptions Of Tax Evasion In The Digital Tax Reporting Era, Renna Magdalena, Henny Cheirine
Cultural Dimensions And Ethical Perceptions Of Tax Evasion In The Digital Tax Reporting Era, Renna Magdalena, Henny Cheirine
International Conference on Business and Management Research (ICBMR)
Tax evasion is still a significant challenge for Indonesia's state revenue. This study examines how Hofstede's cultural dimension affects the ethical perception of tax evasion in Javanese MSME owners to overcome the gap in understanding of cultural factors that affect tax compliance behaviour at the individual level. In the context of a tax reporting system that has been fully digitised through e-filing and online applications, it is important to understand that the existence of technology does not necessarily remove the moral rationale for fraudulent acts. A quantitative survey was conducted on 112 MSME owners. Using validated instruments, the study used …
Horizontal Collaboration Practices And Operational Performance Of Smallholder Farmer Groups In Horticultural Supply Chain, Herieth J. Rogath, Juma James Masele, Gerald Magova
Horizontal Collaboration Practices And Operational Performance Of Smallholder Farmer Groups In Horticultural Supply Chain, Herieth J. Rogath, Juma James Masele, Gerald Magova
Business Management Review
Collaboration has increasingly been recognized as a strategic approach for enhancing performance. However, limited attention has been given to the relationship between horizontal collaboration practices and the operational performance of horticultural smallholder farmer groups in downstream supply chains. This study examined this relationship through the lens of Social Exchange Theory. Data were collected using self-administered questionnaires from 195 smallholder horticultural farmer groups across the southern highlands of Tanzania, including Mbeya, Iringa, Njombe, and Songwe regions. Analysis was conducted using Partial Least Squares Structural Equation Modelling (PLS-SEM) with SmartPLS 4.0. The findings reveal that all collaboration practices improve operational performance; resource …
A Forgotten Tool? Intellectual Property Rights And The Competitive Potential Of Micro, Small, And Medium-Sized Enterprises In Tanzania, Saudin J. Mwakaje
A Forgotten Tool? Intellectual Property Rights And The Competitive Potential Of Micro, Small, And Medium-Sized Enterprises In Tanzania, Saudin J. Mwakaje
Business Management Review
This article offers a hybrid assessment of law and its impact on business by examining how intellectual property rights (IPR) promote business competitiveness by granting enterprises exclusive statutory rights over their innovations and creative ideas. The article situates the discussion in the Tanzanian context and focuses on Micro, Small, and Medium-Sized Enterprises (MSMEs). Using a qualitative approach, the discourse examines ongoing national and continental reforms and the evolving business and market environment that are driving MSMEs to adopt innovation to achieve market control and sustainability. Recent continental and regional regulatory developments, including the adoption of the Agreement on African Continental …
From Awareness To Action: Exploring The Behavioral Gap In Green Computing Among Surveyed University Students In Tanzania, Victor G. Wilson
From Awareness To Action: Exploring The Behavioral Gap In Green Computing Among Surveyed University Students In Tanzania, Victor G. Wilson
Business Management Review
As digital technologies become increasingly embedded in higher education, promoting environmentally responsible computing practices has become an important sustainability and management concern. This study applies the Norm Activation Model (NAM) to examine green computing behavior among university students in Tanzania. Drawing on responses from 868 students across science, education, and business programs, the study investigates how Awareness of Consequences, Ascription of Responsibility, and Personal Norms influence green computing behaviors. Hierarchical regression analysis was used to assess both the explanatory power of the NAM variables and the selective moderating roles of gender and academic program. Findings reveal that both awareness and …
The Role Of Board Effectiveness In Shaping The Influence Of Esg Disclosures On Financial Performance: The Case Of Tanzanian Listed Companies, Emmanuel Christopher
The Role Of Board Effectiveness In Shaping The Influence Of Esg Disclosures On Financial Performance: The Case Of Tanzanian Listed Companies, Emmanuel Christopher
Business Management Review
This study examines the moderating role of board effectiveness in the relationship between environmental, social, and governance (ESG) disclosures and the financial performance of firms listed on the Dar es Salaam Stock Exchange (DSE) in Tanzania. Drawing on stakeholder and agency theory perspectives, the study posits that ESG disclosures create value for stakeholders while effective boards enhance oversight and ensure that sustainability initiatives translate into firm performance. Using secondary data from firms’ annual reports for 2016–2024 (198 firm–year observations), the study applies random effects panel regression guided by the Hausman test. Robustness checks were performed using an alternative financial performance …
Your Money, Your Message, Ella Rosebrook
Your Money, Your Message, Ella Rosebrook
Honors Projects
The Your Money, Your Message pamphlet offers a basic overview of personal finance and personal branding to act as a guide for young adults looking to further their knowledge in these areas. It gives beginner-level guidance in budgeting, tracking spending and saving habits, filing taxes with a CPA, a brief description of common payroll taxes, and personal branding. It is important for individuals entering the workforce to be knowledgeable in these areas no matter what their major is, as these skills will bring about a positive impact for anyone. Developing healthy personal finance habits and a strong personal brand is …
Entrepreneurial Orientation And Performance Of Microfinance Cooperatives: Evidence From Tanzania, Grace Thomas Mori, Omari Khalifa Mbura
Entrepreneurial Orientation And Performance Of Microfinance Cooperatives: Evidence From Tanzania, Grace Thomas Mori, Omari Khalifa Mbura
Business Management Review
Microfinance cooperatives (MFCs) play a key role in socio-economic development, predominantly in developing countries. However, studies focusing on the relationship between entrepreneurial orientation (EO) and the performance of MFCs are limited, particularly in Tanzania. This study was informed by the resource-based view to examine the influence of EO dimensions on the performance of MFCs in Tanzania. Specifically, the study focused on four dimensions of EO namely; innovativeness, proactiveness, risk taking, and competitive aggressiveness behaviours. Data were obtained from 299 stratified sampled managers of MFCs through the administration of a structured questionnaire. In testing this relationship, Partial Least Squares Structural Equation …
Ownership Structure And Corporate Tax Avoidance In Malaysia: The Moderating Role Of Multinational Corporation Status, Tan Shu Qi
Student Works (2020-2029)
This study examines the relationship between ownership structure and corporate tax avoidance among Malaysian publicly listed firms, with particular emphasis on the moderating role of multinational corporation (MNC) status. Drawing on agency theory, the study investigates how three ownership types government ownership, managerial ownership, and institutional ownership influence firms’ tax avoidance behaviour. Using a quantitative research design, the study analyses panel data from 885 non-financial companies listed on Bursa Malaysia’s Main Market over the post-COVID-19 period from 2021 to 2023. Tax avoidance is proxied using adjusted effective tax rates (ETRadjusted), and panel regression techniques are employed to test the hypothesised …
Taxpayers Willingness To Use Ai Conversational Tools, Nessrine Mesto-Assaad
Taxpayers Willingness To Use Ai Conversational Tools, Nessrine Mesto-Assaad
Graduate Theses, Dissertations, and Problem Reports (ETD)
With the rapid emergence of Artificial Intelligence Conversational Tools (AICTs), such as ChatGPT and Google Gemini, and their widespread use, the need to understand users’ acceptance of this emerging technology has increased. Prior research has investigated users’ acceptance of AICTs in hospitality, tourism, e-commerce, and retail industries. However, users’ acceptance of the use of AICTs for tax information remains relatively underexplored in the tax context. Therefore, this study investigates taxpayers’ willingness to accept and use AICTs for tax-related questions when e-filing their tax returns. Drawing on the Artificial Intelligence Device Use and Acceptance (AIDUA) model as a research framework, this …
The Tax Adviser, Volume 8, Number 6, June 1977, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 8, Number 6, June 1977, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Author Index, 12 Months Ended May 1977, American Institute Of Certified Public Accountants
Author Index, 12 Months Ended May 1977, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Subject Index, 12 Months Ended May 1977, American Institute Of Certified Public Accountants
Subject Index, 12 Months Ended May 1977, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, E. S. Linett
Washington Report: Responsibilities Statement No. 10, Thomas R. Hanley
Washington Report: Responsibilities Statement No. 10, Thomas R. Hanley
Tax Adviser
No abstract provided.
Spotlight, Robert F. Manning
Crossword: Words Of Change, Josh Grauer
Tax Clinic, Paul Farber
’76 Act Locks The Door On Many Office-In-Home Deductions, James E. Smith
’76 Act Locks The Door On Many Office-In-Home Deductions, James E. Smith
Tax Adviser
No abstract provided.
Transferring Patents And Know-How, Steven J. Cohen, John C. Suttle
Transferring Patents And Know-How, Steven J. Cohen, John C. Suttle
Tax Adviser
No abstract provided.
Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Iii) The, Byrle M. Abbin, Robert H. Daskal, David K. Carlson
Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Iii) The, Byrle M. Abbin, Robert H. Daskal, David K. Carlson
Tax Adviser
No abstract provided.
Viewpoint: Managing The Erisa Requalification Crunch, Alvin D. Lurie
Viewpoint: Managing The Erisa Requalification Crunch, Alvin D. Lurie
Tax Adviser
No abstract provided.
Look At The ’76 Act’S Effect On The Oil And Gas Industry, Arthur O. Wilkonson
Look At The ’76 Act’S Effect On The Oil And Gas Industry, Arthur O. Wilkonson
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 8, Number 4, April 1977, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 8, Number 4, April 1977, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Author Index, 12 Months Ended March 1977, American Institute Of Certified Public Accountants
Author Index, 12 Months Ended March 1977, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Subject Index, 12 Months Ended April 1977, American Institute Of Certified Public Accountants
Subject Index, 12 Months Ended April 1977, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, E. S. Linett
Spotlight, Robert F. Manning