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Articles 331 - 360 of 393
Full-Text Articles in Accounting
Payroll Tax Incidence: An Empirical Investigation Of Shifting The Payroll Tax Burden, Ted D. Englebrecht, Laurie J. Henry, Govind S. Iyer
Payroll Tax Incidence: An Empirical Investigation Of Shifting The Payroll Tax Burden, Ted D. Englebrecht, Laurie J. Henry, Govind S. Iyer
Accounting Faculty Publications
The payroll tax earmarked for the financing of social security benefits has been the leading growth tax on small businesses over the past few decades. Small businesses pay more in payroll tax than in any other form of tax. Indeed, these taxes are levied on small businesses irrespective of their profits. The statutory incidence of one-half of the payroll tax being paid by the employer and one-half by the employee may be very different from the actual incidence of the tax due to employer shifting mechanisms.
While there has been considerable conjecture about the shifting of the payroll tax burden, …
Isb Independence Issues Committee Members, Independence Standards Board. Independence Issues Committee
Isb Independence Issues Committee Members, Independence Standards Board. Independence Issues Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Isb Objective And Mission, Independence Standards Board
Isb Objective And Mission, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Isb Releases Discussion Memo On Firm Structures, Independence Standards Board
Isb Releases Discussion Memo On Firm Structures, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Isb Board Members (2001), Independence Standards Board
Isb Board Members (2001), Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Letter To Members Of The International Organization Of Securities Commissions, Arthur Siegel, Independence Standards Board
Letter To Members Of The International Organization Of Securities Commissions, Arthur Siegel, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Comment Letter On The European Commission’S Consultative Paper, “Statutory Auditors’ Independence In The Eu: A Set Of Fundamental Principles.”, Arthur Siegel, Independence Standards Board
Comment Letter On The European Commission’S Consultative Paper, “Statutory Auditors’ Independence In The Eu: A Set Of Fundamental Principles.”, Arthur Siegel, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Comment Letter On April 2001 Exposure Draft - Independence, By International Federation Of Accountants, Independence Standards Board
Comment Letter On April 2001 Exposure Draft - Independence, By International Federation Of Accountants, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Comment Letter Re: Fee Paper Entitled: The Conceptual Approach To Protecting Auditor Independence, Arthur Siegel, Independence Standards Board
Comment Letter Re: Fee Paper Entitled: The Conceptual Approach To Protecting Auditor Independence, Arthur Siegel, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
News Release, July 9, 2001: Notice Of An Executive Session Meeting, Independence Standards Board
News Release, July 9, 2001: Notice Of An Executive Session Meeting, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
About The Isb, Independence Standards Board
About The Isb, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Project Task Force - Valuations, Independence Standards Board
Project Task Force - Valuations, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Project Task Force - Legal Services, Independence Standards Board
Project Task Force - Legal Services, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Project Task Force - Employment With Audit Client, Independence Standards Board
Project Task Force - Employment With Audit Client, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Project Task Force - Mutual Funds, Independence Standards Board
Project Task Force - Mutual Funds, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
News Release, April 12, 2001: Cpa Journal Profile Of The Independence Standards Board, Independence Standards Board
News Release, April 12, 2001: Cpa Journal Profile Of The Independence Standards Board, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Charter - February 9, 2001, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board
Charter - February 9, 2001, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board
Association Sections, Divisions, Boards, Teams
Original copied from the POB Web site
News -- 2001 February 9, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board
News -- 2001 February 9, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board
Association Sections, Divisions, Boards, Teams
Original copied from the POB Web site
News -- 2001 May 22;Accounting Oversight Panel Elects Tiaa-Cref Ceo John H. Biggs As New Board Member, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board
News -- 2001 May 22;Accounting Oversight Panel Elects Tiaa-Cref Ceo John H. Biggs As New Board Member, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board
Association Sections, Divisions, Boards, Teams
Original copied from the POB Web site
Report On Schedule Of Expenses Year Ended July 31, 2001, J. H. Cohn, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board
Report On Schedule Of Expenses Year Ended July 31, 2001, J. H. Cohn, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board
Association Sections, Divisions, Boards, Teams
Original copied from the POB Web site
Practice Analysis Of Certified Public Accountants: Technical Report, Dwayne G. Norris, Teresa L. Russell, Gerald F. Goodwin, Cassandra L. Jessee
Practice Analysis Of Certified Public Accountants: Technical Report, Dwayne G. Norris, Teresa L. Russell, Gerald F. Goodwin, Cassandra L. Jessee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Study On Reform Of The Estate And Gift Tax System : Executive Summary, American Institute Of Certified Public Accountants. Tax Division
Study On Reform Of The Estate And Gift Tax System : Executive Summary, American Institute Of Certified Public Accountants. Tax Division
Association Sections, Divisions, Boards, Teams
No abstract provided.
Study On Reform Of The Estate And Gift Tax System : February 2001, American Institute Of Certified Public Accountants. Tax Division
Study On Reform Of The Estate And Gift Tax System : February 2001, American Institute Of Certified Public Accountants. Tax Division
Association Sections, Divisions, Boards, Teams
No abstract provided.
Uniform Accountancy Act And Uniform Accountancy Act Rules; Exposure Draft (American Institute Of Certified Public Accountants), 2001, November 11, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy
Uniform Accountancy Act And Uniform Accountancy Act Rules; Exposure Draft (American Institute Of Certified Public Accountants), 2001, November 11, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy
Association Sections, Divisions, Boards, Teams
No abstract provided.
Asb Meeting Minutes, 2001, February 6-7;Auditing Standards Board Approved Highlights, 2001, February 6-7, American Institute Of Certified Public Accountants. Auditing Standards Board
Asb Meeting Minutes, 2001, February 6-7;Auditing Standards Board Approved Highlights, 2001, February 6-7, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Asb Meeting Minutes, 2001, April 3-5;Auditing Standards Board Approved Highlights, 2001, April 3-5, American Institute Of Certified Public Accountants. Auditing Standards Board
Asb Meeting Minutes, 2001, April 3-5;Auditing Standards Board Approved Highlights, 2001, April 3-5, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Asb Meeting Minutes, 2001, July 24-25;Auditing Standards Board Approved Highlights, 2001,July 24-25, American Institute Of Certified Public Accountants. Auditing Standards Board
Asb Meeting Minutes, 2001, July 24-25;Auditing Standards Board Approved Highlights, 2001,July 24-25, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Asb Meeting Minutes, 2001, December 12-13;Auditing Standards Board Approved Highlights, 2001, December 12-13, Meeting, American Institute Of Certified Public Accountants. Auditing Standards Board
Asb Meeting Minutes, 2001, December 12-13;Auditing Standards Board Approved Highlights, 2001, December 12-13, Meeting, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Staff Report: A Conceptual Framework For Auditor Independence, Independence Standards Board
Staff Report: A Conceptual Framework For Auditor Independence, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Tabulation Of Cpas As Of August 1, 2001, American Institute Of Certified Public Accountants (Aicpa)
Tabulation Of Cpas As Of August 1, 2001, American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.