Open Access. Powered by Scholars. Published by Universities.®
- Institution
-
- University of Mississippi (16481)
- Universitas Indonesia (30)
- Singapore Management University (25)
- San Jose State University (24)
- University of Dar es Salaam (17)
-
- 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 (123)
- 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)
- Tax administration and procedure -- United States (117)
- Publication Year
- Publication
-
- Newsletters (2382)
- Tax Adviser (2054)
- Haskins and Sells Publications (1780)
- Guides, Handbooks and Manuals (1408)
- 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 (148)
- 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 2251 - 2280 of 16672
Full-Text Articles in Accounting
James Mckinney Receives 2015 Innovation In Accounting History Education Award
James Mckinney Receives 2015 Innovation In Accounting History Education Award
Accounting Historians Notebook
James McKinney, a Clinical Professor of Accounting and Information Assurance at the Robert H. Smith School of Business at the University of Maryland is an award winning author of accounting research, teacher, and student organization faculty advisor.
Robertson And Funnell Awarded 2015 Barbara D. Merino Award For Excellence In Accounting History Publication
Accounting Historians Notebook
Accounting by the First Public Company: The Pursuit of Supremacy Published by Routledge, NY, in 2014.
Behind The Painting By A.C. Littleton In Shanghai, Academy Of Accounting Historians, James L. Chan
Behind The Painting By A.C. Littleton In Shanghai, Academy Of Accounting Historians, James L. Chan
Accounting Historians Notebook
On June 2, 2015, I was given a tour of the China Accounting Museum (opened in November 2013) at the Lixin School of Accounting in Shanghai. In its International Hall, I came face to face with an oil painting by A.C. Littleton, “my” Littleton. Perhaps in a breach of protocol, I requested my host, Professor Song Xiaoming, to take the painting down from the wall to verify the authenticity of my claim. “There is a word ‘Wood’ on the backside,” I told him. He obliged: sure enough, inscribed in pencil were the words “after Robert Wood”. I explained that Littleton …
2014 Best Paper Award For Excellence Garen Markarian
2014 Best Paper Award For Excellence Garen Markarian
Accounting Historians Notebook
Best paper: "The Crisis and Fair Values: Echoes of Early Twentieth Century Debates?"
2014 Best Paper Award For Excellence Schultz And Hollister
2014 Best Paper Award For Excellence Schultz And Hollister
Accounting Historians Notebook
Best paper: "The Delaware and Hudson Canal Company: Forming, Financing and Reporting on an Early 19th Century Corporation."
Call For Papers
Accounting Historians Notebook
First International Seminar of Accounting History, Siena, December 3-4, 2015;14th World Congress of Accounting Historians, Pescara, Italy, June 25-27, 2016; Accounting History: Call for papers, Accounting History and the Enlightenment
Accounting Historians Notebook, 2015, Vol. 38, No. 2 (October) [Whole Issue]
Accounting Historians Notebook, 2015, Vol. 38, No. 2 (October) [Whole Issue]
Accounting Historians Notebook
October issue
In Memorium: Former Director Of Aah Alabama Corporation Robert Kee (1945-2015)
In Memorium: Former Director Of Aah Alabama Corporation Robert Kee (1945-2015)
Accounting Historians Notebook
Dr. Robert Carl "Bob" Kee, age 70, of Tuscaloosa, passed away on October 1, 2015, at Hospice of West Alabama.
President’S Message, Massimo Sargiacomo
President’S Message, Massimo Sargiacomo
Accounting Historians Notebook
Two years have passed by quickly just like a Ferrari on the roadway. My presidential term is going to finish very soon.
Three Recipients Of 2015 Margit F. And Hanns Martin Schoenfeld Scholarship Awards
Three Recipients Of 2015 Margit F. And Hanns Martin Schoenfeld Scholarship Awards
Accounting Historians Notebook
Liesel Klemcke is an accounting doctor al student at Stockholm Business School and is interested in studying the history of the financial statement user, financial reporting and the history of the capital markets.Sebastian Hoffmann r ecently accepted an offer fr om the University of Edinburgh Business School as a Lecturer in Accounting. Tânia Nunes is a doctor al student of Accounting at the University of Sao Paulo (FEA-USP, Brazil).
Aicpa Professional Standards As Of June 1, 2015, Volume 2: Accounting And Review Services, Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Professional Standards As Of June 1, 2015, Volume 2: Accounting And Review Services, Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
The Formation Of A Student-Athlete Trust Fund: Compliance And Tax Implications, Stephanie Gratto
The Formation Of A Student-Athlete Trust Fund: Compliance And Tax Implications, Stephanie Gratto
Honors College Theses
This study reviews the possible tax and compliance issues of a student athlete trust fund as proposed in the case O’Bannon v. NCAA. With the possibility of the creation of a trust fund comes a myriad of issues to consider. The following review of the literature will review pertinent literature on the topic. Interviews were conducted with athletic directors of three universities and with three tax partners in Atlanta tax firms in order to determine potential compliance and tax implications. These interviews outline possible issues and solutions that may rise from the formation of the trust.
1859 Maua’S Gas Company Financial Report: A Cornerstone Of Brazilian Private Accounting, Natan Szuster, Fortunee Szuster, Rodrigo De Oliveira Leite
1859 Maua’S Gas Company Financial Report: A Cornerstone Of Brazilian Private Accounting, Natan Szuster, Fortunee Szuster, Rodrigo De Oliveira Leite
Accounting Historians Notebook
The 1859 Financial Report of Viscount of Maua’s Gas Company surfaced as a great finding in the subject of Brazilian Accounting History.
Voices Of Experience Series: An Academy Interview With Barbara D. Merino, Ph.D., Cpa Professor Emerita University Of North Texas, Yvette J. Lazdowski, Barbara Dubis Merino
Voices Of Experience Series: An Academy Interview With Barbara D. Merino, Ph.D., Cpa Professor Emerita University Of North Texas, Yvette J. Lazdowski, Barbara Dubis Merino
Accounting Historians Notebook
I was a history undergraduate at the University of Massachusetts at Amherst and loved the subject. However, when I went to work, I seemed to have a natural proclivity for accounting, working for Liberty Mutual and in the payroll office at University of Texas-Austin.
New Shipments Of Materials At University Of Mississippi Library, Dale L. Flesher
New Shipments Of Materials At University Of Mississippi Library, Dale L. Flesher
Accounting Historians Notebook
Eight cartons of materials from the research files of Dr. Edward N. Coffman, late professor of Accountancy at Virginia Commonwealth University contain original copies of the four-volume softbound sets of Academy Working Paper Series and several research file sets in various stages of undertaking and completion.The second recent shipment of 13 cartons of material was received from Professor Emeritus Doyle Z. Williams, former dean of the Walton School, University of Arkansas, and also a former faculty member at the University of Southern California and Texas Tech University.
Academy Member Spotlight: Gary Spraakman
Academy Member Spotlight: Gary Spraakman
Accounting Historians Notebook
Gary Spraakman did not expect to be an accounting historian. It can be best explained as occurring by happenstance when travelling with his nineyear old son in Northern Ontario. His son Christopher was interested in all kinds of history, and insisted on stopping at as many historical sites as possible. There are many in Canada. At a Parks Canada re-created Hudson’s Bay Company fur post on the Mattawa River in Northern Ontario, he was persuaded by his son to stop. The Hudson’s Bay Company was the iconic Canadian company that had survived from its start in 1670 to the present.
Call For Award Nominations
Accounting Historians Notebook
Nominations deadline for all awards: June 1, 2015
Academy Banner Found Special Thanks To Dale Flesher; Accounting History Review Conference Announcement International Festschrift In Honour Of Professor Yannick Lemarchand
Accounting Historians Notebook
Known globally for his research and publications examining accounting, accounting history, history and management, Professor Yannick Lemarchand, professeur émérite en Sciences de gestion at the Université de Nantes, has played a critical role in broadening the boundaries of ‘accounting history’ to include other management disciplines, areas of history and countries beyond the Anglo-Saxon context.
Accounting Historians Notebook, 2015, Vol. 38, No. 1 (April) [Whole Issue]
Accounting Historians Notebook, 2015, Vol. 38, No. 1 (April) [Whole Issue]
Accounting Historians Notebook
April issue
Accounting Historians Journal On Scopus, Academy Of Accounting Historians, Massimo Sargiacomo
Accounting Historians Journal On Scopus, Academy Of Accounting Historians, Massimo Sargiacomo
Accounting Historians Notebook
It’s my pleasure to announce that at the beginning of 2015 the Academy’s submission for inclusion of The Accounting Historians Journal in the Scopus database was accept-ed.
Splitting Specified Foreign Sourced Income Between Tax Exempt And Taxable Portions: An Optimal Solution (Part 3 Of 3), Teng Aun Khoo, Clement Kai Guan Tan
Splitting Specified Foreign Sourced Income Between Tax Exempt And Taxable Portions: An Optimal Solution (Part 3 Of 3), Teng Aun Khoo, Clement Kai Guan Tan
Research Collection School Of Accountancy
No abstract provided.
Foreign Source Income Tax Exemption And Pooling System: Which Works Better? (Part 2 Of 3), Clement Kai Guan Tan, Teng Aun Khoo
Foreign Source Income Tax Exemption And Pooling System: Which Works Better? (Part 2 Of 3), Clement Kai Guan Tan, Teng Aun Khoo
Research Collection School Of Accountancy
When is it better to claim Foreign Source Income under the Pooling System rather than on the Foreign Source Income Exemption
Isca Pre-Budget Roundtable 2015: Pace Of Restructuring, Sze Yee Chan, Clarence Goh, Perrine Oh
Isca Pre-Budget Roundtable 2015: Pace Of Restructuring, Sze Yee Chan, Clarence Goh, Perrine Oh
Research Collection School Of Accountancy
Held for the sixth consecutive year on 13 January 2015, the ISCA Pre-Budget Roundtable 2015 served as an invaluable platform for gathering the views and insights of business leaders on both Budget 2014 and the upcoming Budget 2015. As Singapore celebrates SG50 this year, it is an opportune time not only to reflect upon our past achievements but also to look forward to the future with confidence.
Why Good Financial Records Are Worth The Effort, Sara Bennett
Why Good Financial Records Are Worth The Effort, Sara Bennett
White Papers
Accounting. Taxes. Payroll. Recordkeeping. Necessary, but confusing at times. Thorough and accurate recordkeeping of all revenues and expenses related to your business is essential and goes beyond financial and tax reporting. Why you should seek help from the pros
Taxation On Morals, Alex J. Fulop
Taxation On Morals, Alex J. Fulop
Williams Honors College, Honors Research Projects
This paper discusses five (5) tax topics and their relationship to the government attempting to influence taxpayer behavior. These topics include the charitable contribution deduction, excise taxes, §179 deductions, the first-time homebuyer credit, and soil, water, and endangered species conservation expense deductions. The above aspects of tax law are the government’s way of encouraging some behaviors and discouraging others. I believe that doing so is well within the government’s rights to do. However, I also think that encouraging moral actions is different from requiring them, and they certainly should not be required.
Foreign Tax Credit Pooling System: Is It Always Better? (Part 1 Of 3), Teng Aun Khoo, Clement Kai Guan Tan
Foreign Tax Credit Pooling System: Is It Always Better? (Part 1 Of 3), Teng Aun Khoo, Clement Kai Guan Tan
Research Collection School Of Accountancy
Presently, there are two systems under which the FTC can be granted subject to satisfying certain conditions 1. FTC source-by-source and country-by-country system (SCS), and 2. FTC pooling system (PS) Under the SCS of computing the FTC, the excess of FTP over the STP on one type of FI (say dividend income) from a foreign country cannot be used to setoff against the excess of STP over the FTP on any other FI. Under the PS, any excess of Foreign Tax Paid (FTP) over the Singapore Tax Payable (STP) on one type of Foreign Income from a foreign country can …
Tax Research Techniques, Robert L. Gardner, Dave N. Stewart, Ronald G. Worsham
Tax Research Techniques, Robert L. Gardner, Dave N. Stewart, Ronald G. Worsham
Guides, Handbooks and Manuals
No abstract provided.
The Inclusion Of General Counsel In Top Management And Tax Avoidance, Beng Wee Goh, Jimmy Lee, Jeffrey Ng
The Inclusion Of General Counsel In Top Management And Tax Avoidance, Beng Wee Goh, Jimmy Lee, Jeffrey Ng
Research Collection School Of Accountancy
We examine whether the inclusion of general counsel in top management is associated with a firm’s tax avoidance. We find that firms with general counsel as part of the top management team have lower GAAP effective tax rate, more uncertain tax positions, a higher likelihood of engaging in tax shelter activities, and more tax haven countries in which the firm reports a significant subsidiary, relative to firms without a general counsel in top management. In addition, we find that among firms with general counsel in top management, tax avoidance is greater when (1) the general counsel has tax-related expertise, (2) …
Academy Loses Past President, Life Member, Edward N. Coffman, Academy Of Accounting Historians
Academy Loses Past President, Life Member, Edward N. Coffman, Academy Of Accounting Historians
Accounting Historians Notebook
Edward “Ed” Coffman grew up in the small town of West Point, Virginia. After graduating from high school he worked at the local paper mill with other members of his family, including his father. When Coffman decided to attend college in 1962, he became the first in his family to do so.
Academy Of Accounting Historians Business Meeting At The 2014 Annual Conference Of The American Accounting Association, Minutes, Stephanie D. Moussalli
Academy Of Accounting Historians Business Meeting At The 2014 Annual Conference Of The American Accounting Association, Minutes, Stephanie D. Moussalli
Accounting Historians Notebook
ACADEMY OF ACCOUNTING HISTORIANS BUSINESS MEETING At the 2014 Annual Conference of the American Accounting Association Atlanta Marriott Marquis Hotel, Atlanta, Georgia Lobby Level, Room 503 Sunday, August 3, 2014 7:00 PM to 8:00 PM MINUTES