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Full-Text Articles in Accounting

Life And Health Insurance Entities, September 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Sep 2016

Life And Health Insurance Entities, September 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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Impact Of Assurance Level And Tax Status On The Tendency Of Relatively Small Manufacturers To Manage Production And Earnings, Benjamin P. Foster, John M. Mueller, Trimbak Shastri Aug 2016

Impact Of Assurance Level And Tax Status On The Tendency Of Relatively Small Manufacturers To Manage Production And Earnings, Benjamin P. Foster, John M. Mueller, Trimbak Shastri

Faculty and Staff Scholarship

The number and importance of private companies in the United States indicates that reliable quality of financial accounting reports (QFAR) of private companies that are useful for decision making is likely to be important for economic growth. Most previous research examining QFAR addressed earnings management among publicly-traded companies. This study extends prior literature by examining whether abnormal production of public and private companies is impacted by (i) assurance type (PCAOB-audit, GAAS-audit, and SSARS-Review), (ii) tax status (separately taxed versus pass-through entity) of private companies, and (iii) relative size. An audit of financial statements provides a high degree of assurance, whereas …

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Comment Letters On Proposed Statement On Auditing Standards, Auditor Involvment With Exempt Offering Documents, July 13, 2016, American Institute Of Certified Public Accountants. Auditing Standards Board Jul 2016

Comment Letters On Proposed Statement On Auditing Standards, Auditor Involvment With Exempt Offering Documents, July 13, 2016, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Proposed Statement On Auditing Standards, Auditor Involvment With Exempt Offering Documents, July 13, 2016, Comments Are Requested By October 13, 2016; Exposure Draft (American Institute Of Certified Public Accountants), 2016, July 13, American Institute Of Certified Public Accountants. Auditing Standards Board Jul 2016

Proposed Statement On Auditing Standards, Auditor Involvment With Exempt Offering Documents, July 13, 2016, Comments Are Requested By October 13, 2016; Exposure Draft (American Institute Of Certified Public Accountants), 2016, July 13, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Corporate Tax Inversions: A Brief Overview, Hannah J. Mueller May 2016

Corporate Tax Inversions: A Brief Overview, Hannah J. Mueller

Undergraduate Honors Theses

The purpose of this report is to give a brief overview of corporate tax inversions and how policymakers are attempting to curb these efforts. The U.S. Treasury is starting to feel the effects of these inversions through decreased tax revenue as they have become more common for U.S. corporations. It is important for businesspersons to analyze this argument from both sides in order to better serve their clients. Corporations feel that an inversion is necessary in order to save money in taxes and maintain competitiveness in the global market. The government insists that corporations are taking advantage of business resources …

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Teaching Accounting Appreciation At The British Museum And In Your Classroom, J. Riley Shaw, Dale L. Flesher Apr 2016

Teaching Accounting Appreciation At The British Museum And In Your Classroom, J. Riley Shaw, Dale L. Flesher

Accounting Historians Notebook

Every year the University of Mississippi offers an accountancy study abroad class in London, England. The title of the graduate-level class is “The Development of Accounting Thought.” The class is intended to help the students think about how accounting started as a discipline and about accounting’s contributions to society. One of the highlights of that trip is the visit to the British Museum to examine the cuneiform documents. This visit to the British Museum and the cuneiform exhibit serves to focus the students’ attention on accountancy’s contributions to the ancient world and to modern society.

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Morgan Library & Museum In New York City Apr 2016

Morgan Library & Museum In New York City

Accounting Historians Notebook

While celebrating the centennial events at the American Accounting Association annual meeting this August in New York City, you may want to consider a visit to the historic Morgan Library.

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President’S Message, Robert Colson Apr 2016

President’S Message, Robert Colson

Accounting Historians Notebook

History is currently being made in the context of our own Academy of Accounting Historians. After 42 years as an independent scholarly organization, the board and membership voted at our August 2015 meetings to authorize the officers to pursue a merger with the American Accounting Association, transforming the Academy into a section of the AAA.

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Recent Books Published By Academy Members; When In Rome... Apr 2016

Recent Books Published By Academy Members; When In Rome...

Accounting Historians Notebook

History of Management Accounting in Japan Institutional & Cultural Significance of Accounting Hiroshi Okano; Historical Critique Of Currently Accepted Accounting Theory Izumi Watanabe

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Call For Award Nominations Apr 2016

Call For Award Nominations

Accounting Historians Notebook

Nominations deadline for all awards: June 1, 2016

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Corrections And Clarifications: Academy Of Accounting Historians Membership Report Apr 2016

Corrections And Clarifications: Academy Of Accounting Historians Membership Report

Accounting Historians Notebook

Academy of Accounting Historians Membership Report

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Accounting Historians Notebook, 2016, Vol. 39, No. 1 (April) [Whole Issue] Apr 2016

Accounting Historians Notebook, 2016, Vol. 39, No. 1 (April) [Whole Issue]

Accounting Historians Notebook

April issue

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University Of Mississippi To House Reproduction Of Kenneth Macneal's Scrapbook Apr 2016

University Of Mississippi To House Reproduction Of Kenneth Macneal's Scrapbook

Accounting Historians Notebook

Kenneth MacNeal is widely known for his 1939 book, Truth in Accounting, which was strongly critical of generally accepted accounting principles and advocated market value accounting. He kept a massive scrapbook in connection with that work and with a critical article he was commissioned to write for Fortune magazine, which was yanked just prior to publication.

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Academy Activities At The American Accounting Association Annual Meeting Apr 2016

Academy Activities At The American Accounting Association Annual Meeting

Accounting Historians Notebook

Celebration of the Century Celebrating the AAA’s Centennial Year August 6-10, 2016; CPE WORKSHOP: ACCOUNTING HISTORY PERSPECTIVES

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14th World Congress Of Accounting Historians, June 25-27, 2016, Pescara, Italy, Academy Of Accounting Historians Apr 2016

14th World Congress Of Accounting Historians, June 25-27, 2016, Pescara, Italy, Academy Of Accounting Historians

Accounting Historians Notebook

Much time has passed since the “Fourth International Congress of the History of Accountancy” was successfully organized in Pisa in 1984 by Tito Antoni. The University Gabriele d’Annunzio and its Department of Management and Business Administration are proud to host the 2016 World Congress of Accounting Historians, which will take place in Pescara, the trendy Italian seaside resort. Supported by the Italian Society

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Academy Member Spotlight: Oktay Güvemli Apr 2016

Academy Member Spotlight: Oktay Güvemli

Accounting Historians Notebook

Oktay Güvemli was born in a town (Fatsa – the district of Ordu) on the coast of the Eastern Black Sea. He completed his undergraduate education at the Academy of Economics and Commercial Sciences, in Ankara, 1960. He finished his masters degree in Istanbul University, 1961. Between 1963 and 1973, he worked as an analyst financier at the Industrial Investment and Credit Bank (Sınai Y atırım ve Kredi Bankası). He began his academic life at Marmara University in 1973. He became Associate Professor in 1974 and Professor in 1980. Prof. Güvemli has been continuing his academic life along with CPA …

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America's Tax System And How To Fix It, Brendan O. Smith Apr 2016

America's Tax System And How To Fix It, Brendan O. Smith

Senior Honors Theses

Abraham Lincoln signed into law the first national income tax on August 5, 1861. Since 1913, the content of the Internal Revenue Code has increased from the 27-page tax law of that year to over 5000 pages today. As time has passed and the length of this document has increased, so has the expense and complexity of abiding by its statutes. The inefficiencies of the current system indicate that something must be done about the United States tax system, but no one has agreed on what to do. Many proposals to correct the problem have been brought forward over the …

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Six Tax Reforms For 2016, Yee Loong Sum Feb 2016

Six Tax Reforms For 2016, Yee Loong Sum

Research Collection School Of Accountancy

Offers some fresh ideas on how to make Singapore more business-friendly and socially aware.

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The Abuse Of Foreign Income Tax Credit, Janki P. Patel Jan 2016

The Abuse Of Foreign Income Tax Credit, Janki P. Patel

Honors College Theses

This analytical study examines the abuse of foreign income tax credit with the provided data from 1996 – 2011. There are various ways to categorize the foreign tax credit, yet this study examines the foreign tax credit taken in various geographic regions. Additionally, it also analyzes the individual foreign tax credit claimed and corporate tax credit claimed to conclude on which unit abuses the credit utmost.

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Decision Making In Corporate Taxation, Bonnie Brown Jan 2016

Decision Making In Corporate Taxation, Bonnie Brown

Electronic Theses and Dissertations

This dissertation is comprised of three experimental studies that examine corporate tax aggressiveness through an investigation of judgment and decision making in the corporate tax environment. Studies 1 and 2 examine individual judgment involved in decision making (i.e., assessments of tax positions based upon tax scenario facts and tax authority). Study 1 examines how advice from external tax advisors and a tax advisor's association with the company's audit firm influences the aggressiveness of experienced in-house corporate tax decision makers. Study 2 examines how situational factors in the corporate tax environment interact with individual traits to affect individual-level tax aggressiveness, focusing …

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Academy Of Accounting Historians Business Meeting At The 2015 Annual Conference Of The American Accounting Association. Minutes, Stephanie D. Moussalli Oct 2015

Academy Of Accounting Historians Business Meeting At The 2015 Annual Conference Of The American Accounting Association. Minutes, Stephanie D. Moussalli

Accounting Historians Notebook

At the 2015 Annual Conference of the American Accounting Association Hyatt Regency Hotel, Chicago, IL, West Tower/Bronze Level/Water Tower Rm Sunday, August 9, 2015 7:00 PM to 8:00 PM

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Mississippi Spurs Tax History Research, Andrew D. Sharp Oct 2015

Mississippi Spurs Tax History Research, Andrew D. Sharp

Accounting Historians Notebook

This study found no linkage in Vicksburg, Natchez and Mobile between the jib window architectural feature and property tax avoidance during the antebellum period. Jib windows were not utilized to avoid a tax on the number of doors.

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Sarah A. Holmes Awarded Life Membership Oct 2015

Sarah A. Holmes Awarded Life Membership

Accounting Historians Notebook

The Academy was honored to name Sarah A. Holmes a Life Member of the Academy for her extensive involvement with the Academy, her successful career and her support of accounting history research.

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Alan Sangster Receives 2015 Hourglass Award Oct 2015

Alan Sangster Receives 2015 Hourglass Award

Accounting Historians Notebook

Alan Sangster is Professor of Accounting Education at Griffith University, Australia and a visiting professor at the University of Minho, Portugal. He is a qualified chartered accountant and holds a bachelor degree in business studies, a master degree in operational research, and a doctorate in accounting education.

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Zeff And Camfferman Publish New Book On Formation Of International Accounting Standards Oct 2015

Zeff And Camfferman Publish New Book On Formation Of International Accounting Standards

Accounting Historians Notebook

From 2001 to 2011, the International Accounting Standards Board (IASB) and its International Financial Reporting Standards (IFRS) acquired a central position in the practice and regulation of financial reporting around the world. A new book coauthored by Rice’s Stephen Zeff and Dutch accounting professor Kees Camfferman explores and chronicles the board’s rise to prominence, which has been accompanied by vivid political debates about its governance and accountability.

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Academy Holds Annual Business Meeting And Ice Cream Social At The American Accounting Association Annual Meeting In Chicago Oct 2015

Academy Holds Annual Business Meeting And Ice Cream Social At The American Accounting Association Annual Meeting In Chicago

Accounting Historians Notebook

Photographs of meeting

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Tonya K. Flesher Receives 2015 Thomas J. Burns Biographical Research Award Oct 2015

Tonya K. Flesher Receives 2015 Thomas J. Burns Biographical Research Award

Accounting Historians Notebook

Tonya K. Flesher is the A thur Andersen Professor of Accountancy in the Patterson School of Accountancy at the University of Mississippi. She is a past president of the Academy of Accounting Historians and former Dean of the School of Accountancy.

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Congratulations Life Member, Barbara Merino, Receives Public Interest Section Accounting Exemplar Award At 2015 Aaa Annual Meeting In Chicago Oct 2015

Congratulations Life Member, Barbara Merino, Receives Public Interest Section Accounting Exemplar Award At 2015 Aaa Annual Meeting In Chicago

Accounting Historians Notebook

The Public Interest Section Accounting Exemplar Award is given to either an accounting educator or an accounting practitioner (broadly defined) who has made notable contributions to professionalism and ethics in accounting education and/or practice.

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Academy Member Spotlight: Robert H. Colson Oct 2015

Academy Member Spotlight: Robert H. Colson

Accounting Historians Notebook

Robert H. Colson is distinguished lecturer in the Stan Ross Department of Accountancy at Baruch College CUNY, New York, New York.

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2014 Best Paper Award To Fleischman, Tyson And Oldroyd Oct 2015

2014 Best Paper Award To Fleischman, Tyson And Oldroyd

Accounting Historians Notebook

Best paper: “The U.S. Freedman’s Bureau in Post Civil War Reconstruction”

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