Open Access. Powered by Scholars. Published by Universities.®

Accounting Commons

Open Access. Powered by Scholars. Published by Universities.®

2025

Discipline
Institution
Keyword
Publication
Publication Type
File Type

Articles 2071 - 2100 of 2394

Full-Text Articles in Accounting

Thumbtax, Sandra K. Lewis May 2025

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.


Washington Report: Aicpa Comments On Treasury Proposal To Limit Use Of The Cash Method Of Accounting, Kenneth F. Thomas, Carol B. Ferguson, American Institute Of Certified Public Accountants May 2025

Washington Report: Aicpa Comments On Treasury Proposal To Limit Use Of The Cash Method Of Accounting, Kenneth F. Thomas, Carol B. Ferguson, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Preservation And Tax Benefits, D. Larry Crumbley, Anthony Billings May 2025

Preservation And Tax Benefits, D. Larry Crumbley, Anthony Billings

Tax Adviser

No abstract provided.


Tax Clinic, Daniel F. Kruger May 2025

Tax Clinic, Daniel F. Kruger

Tax Adviser

No abstract provided.


Trade Or Business Requirement Under Sec. 174 After Green, Gregory V. Gadarian, James H. Dezart May 2025

Trade Or Business Requirement Under Sec. 174 After Green, Gregory V. Gadarian, James H. Dezart

Tax Adviser

No abstract provided.


Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Ii), Byrle M. Abbin, David K. Carlson May 2025

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Ii), Byrle M. Abbin, David K. Carlson

Tax Adviser

No abstract provided.


Sec. 1231 And Involuntary Conversions After The Dra, Kenneth E. Anderson May 2025

Sec. 1231 And Involuntary Conversions After The Dra, Kenneth E. Anderson

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 16, Number 5, May 1985, American Institute Of Certified Public Accountants May 2025

The Tax Adviser, Volume 16, Number 5, May 1985, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore May 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Thumbtax, Sandra K. Lewis May 2025

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.


Employee Benefits Under The Dra (Part Ii), Thomas G. Tracy, Deborah Walker May 2025

Employee Benefits Under The Dra (Part Ii), Thomas G. Tracy, Deborah Walker

Tax Adviser

No abstract provided.


Tax Clinic, Stuart R. Josephs May 2025

Tax Clinic, Stuart R. Josephs

Tax Adviser

No abstract provided.


Individual Retirement Accounts: An Update After The Dra, Labh S. Hira, Robert D. Swanson May 2025

Individual Retirement Accounts: An Update After The Dra, Labh S. Hira, Robert D. Swanson

Tax Adviser

No abstract provided.


Estate Planning: Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin, David K. Carlson May 2025

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin, David K. Carlson

Tax Adviser

No abstract provided.


Tax Planning For Business Or Employment Use Of An Automobile After The Dra, Anthony P. Curatola, Michael J.R. Hoffman May 2025

Tax Planning For Business Or Employment Use Of An Automobile After The Dra, Anthony P. Curatola, Michael J.R. Hoffman

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 16, Number 4, April 1985, American Institute Of Certified Public Accountants May 2025

The Tax Adviser, Volume 16, Number 4, April 1985, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore May 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Thumbtax, Sandra K. Lewis May 2025

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.


Choice Of Tax Entity For Business Operations, Lorence L. Bravenec, Dennis R. Lassila May 2025

Choice Of Tax Entity For Business Operations, Lorence L. Bravenec, Dennis R. Lassila

Tax Adviser

No abstract provided.


Leases And Service Contracts With Tax-Exempt Entities After The Dra, David Warren May 2025

Leases And Service Contracts With Tax-Exempt Entities After The Dra, David Warren

Tax Adviser

No abstract provided.


Tax Clinic, Norman R. Milefsky May 2025

Tax Clinic, Norman R. Milefsky

Tax Adviser

No abstract provided.


Taxation Of Separations And Divorces Under The Dra, Howard W. Dragutsky May 2025

Taxation Of Separations And Divorces Under The Dra, Howard W. Dragutsky

Tax Adviser

No abstract provided.


Employee Benefits Under The Dra (Part I), Thomas G. Tracy, Deborah Walker May 2025

Employee Benefits Under The Dra (Part I), Thomas G. Tracy, Deborah Walker

Tax Adviser

No abstract provided.


Successful Strategies Utilized By Business Leaders To Balance Tax Planning With Profitability, Quarnelia Patterson May 2025

Successful Strategies Utilized By Business Leaders To Balance Tax Planning With Profitability, Quarnelia Patterson

Walden Dissertations and Doctoral Studies

The absence of business tax planning strategies can lead to a higher tax burden. Business owners are concerned because a higher tax burden may result in lower after-tax earnings and reduced cash flow. Grounded in the PESTLE analysis framework, the purpose of this qualitative pragmatic inquiry study was to explore successful strategies that business leaders use to balance tax planning with profitability. The participants were eight small business owners located in the southwest United States who actively engaged in tax planning. Data were collected using semistructured interviews and a review of publicly available documents. Through thematic analysis, nine themes were …


Considerations Regarding The Accountant Shortage, Accounting Student Recruitment, And Efforts To Mitigate The Ongoing Shortage, Kellen T. Hixon May 2025

Considerations Regarding The Accountant Shortage, Accounting Student Recruitment, And Efforts To Mitigate The Ongoing Shortage, Kellen T. Hixon

Undergraduate Honors Theses

The accounting profession is currently facing a well-documented talent shortage that has been building for a number of years. Some of the factors leading to this are fewer students choosing accounting because of higher wages in other careers as well as many CPAs retiring in the coming years. This paper considers the challenges of getting students in the door to accounting and examines the reasons why they are not choosing accounting. It also examines what accounting firms are doing to fight the workforce shortage, gains the perspective of state CPA societies on the 150 hour rule and how it is …


Research On The Structural Antecedents And Contingencies Of Fluid Team Performance, Xiaodong Zhang May 2025

Research On The Structural Antecedents And Contingencies Of Fluid Team Performance, Xiaodong Zhang

Dissertations and Theses Collection (Open Access)

In response to rapidly evolving markets and the pursuit of organizational agility, fluid teams—characterized by dynamic membership and flexible structures—have become prevalent as a key organizational form for addressing complex tasks and uncertainty. However, inherent challenges such as frequent member mobility and multiple project participation pose significant management difficulties and performance risks, including project delays and cost overruns, particularly evident in China's fintech sector. While existing research has begun examining fluid teams, systematic investigation into their structural antecedents and performance mechanisms—especially their contingencies across contexts—remains limited.

The study examines structural antecedents and contingencies of fluid team performance through a mixed-methods …


Strengthening Governance In Esg Reporting: Enhancing Transparency And Accountability, Paulene Cayla Tongol May 2025

Strengthening Governance In Esg Reporting: Enhancing Transparency And Accountability, Paulene Cayla Tongol

2025 Spring Honors Capstone Projects - Archive

As corporate sustainability becomes a growing priority, Environmental, Social, and Governance (ESG) reporting has gained significant importance in the ability to assess the impact and accountability of a company. However, governance-related challenges such as conflicts of interest, transparency gaps, and weak accountability structures continue to undermine the reliability of ESG disclosures, which are intended to provide stakeholders and investors with a clear, standardized view of a company’s sustainability practices. This study explores how governance failures impact ESG reporting effectiveness and examine strategies for improvement. Through conducting a systematic literature review, this research synthesizes findings from academic studies and industry articles …


Applause, Anonymous May 2025

Applause, Anonymous

Touche Ross Publications

No abstract provided.


Beyond The Numbers: Redefining Accounting To Attract The Next Generation Of Professionals, Ella Million May 2025

Beyond The Numbers: Redefining Accounting To Attract The Next Generation Of Professionals, Ella Million

Undergraduate Honors Thesis Collection

The demand for accountants and auditors is projected to grow by 6% from 2023 to 2033, yet the number of students entering the profession is declining. In the 2021-2022 academic year, the number of U.S. accounting graduates fell by 7.4%, marking the largest single-year decline since at least 1994-1995 (AICPA 2023). This decrease in new entrants contrasts with the growing industry need, raising concerns about the long-term sustainability of the profession. Research suggests that perceptions of accounting as routine, solitary, and lacking creativity or social engagement may contribute to students opting for other business fields (Steenkamp & Wessels 2009). Given …


Which Offer Should I Take? The Impact Of Various Recruiting Factors On Accounting Students' Internship Choice, Matthew Hart, Joleen Kremin May 2025

Which Offer Should I Take? The Impact Of Various Recruiting Factors On Accounting Students' Internship Choice, Matthew Hart, Joleen Kremin

Business Faculty Publications and Presentations

This study investigates factors in the recruiting process that influence accounting students’ choice of internship offers, especially when multiple internship offers are present. We surveyed 254 graduate students over several years after being recruited for busy season internships; 196 students received multiple offers and form our primary participant group. We find that students’ perceptions of seniors and staff personalities is the most influential factor during the recruiting process. Personality perceptions of other firm personnel, office visits, and internship location were also among the most influential factors in recruiting when students had to choose among multiple offers. We also find that, …