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Full-Text Articles in Accounting
Risk Management Strength And Financial Disclosure Quality, Cristina Bailey, Joshua J. Filzen
Risk Management Strength And Financial Disclosure Quality, Cristina Bailey, Joshua J. Filzen
Accountancy Faculty Publications and Presentations
Enterprises are increasingly incorporating risk management functions into their operations. This is usually accomplished by establishing a board-level risk committee, hiring a chief risk officer (CRO) or both. There are some positive effects associated with having these roles, and the following study shows the association between these positions and the characteristics of public risk disclosure statements.
Taxing Cannabis On The Reservation, Mark J. Cowan
Taxing Cannabis On The Reservation, Mark J. Cowan
Accountancy Faculty Publications and Presentations
American Indian tribes that enter the cannabis industry confront a multisovereign tax system that lacks certainty and horizontal equity. The complex interaction of state legalization and taxation of cannabis, federal tax law, the status of tribes as both governments and business enterprises, and the legal and tax landscape in Indian country can give tribes tax advantages and disadvantages compared to off-reservation cannabis dispensaries. This article analyzes these tax issues, examines them in the context of prior challenges posed by Indian gaming, and suggests reforms that address the tax inequities that can result from cannabis sales on Indian reservations.