Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Taxation (1952)
- Social and Behavioral Sciences (90)
- Finance and Financial Management (72)
- Economics (71)
- Business Administration, Management, and Operations (58)
-
- Finance (45)
- Public Affairs, Public Policy and Public Administration (43)
- Operations and Supply Chain Management (42)
- Corporate Finance (39)
- Public Administration (39)
- Marketing (25)
- Technology and Innovation (13)
- Business Analytics (12)
- Business Law, Public Responsibility, and Ethics (12)
- Education (9)
- Business and Corporate Communications (8)
- Entrepreneurial and Small Business Operations (8)
- Human Resources Management (8)
- International and Area Studies (7)
- Asian Studies (6)
- Organizational Behavior and Theory (6)
- Physical Sciences and Mathematics (6)
- Computer Sciences (5)
- Economic Theory (5)
- Higher Education (5)
- Management Information Systems (5)
- Nonprofit Administration and Management (5)
- Strategic Management Policy (5)
- Institution
-
- University of Mississippi (2085)
- Singapore Management University (58)
- Al-Muthanna University (38)
- De La Salle University (19)
- Universitas Indonesia (16)
-
- Brigham Young University (14)
- Universitas Padjadjaran (14)
- Claremont Colleges (11)
- Walden University (9)
- University of Arkansas, Fayetteville (8)
- West Virginia University (8)
- Marquette University (5)
- Technological University Dublin (5)
- Montclair State University (4)
- Old Dominion University (4)
- University of Texas at Arlington (4)
- Bryant University (3)
- Liberty University (3)
- Marshall University (3)
- The British University in Egypt (3)
- University of Dar es Salaam (3)
- University of South Carolina (3)
- University of Texas Rio Grande Valley (3)
- Association of Arab Universities (2)
- Bellarmine University (2)
- Bentley University (2)
- East Tennessee State University (2)
- Eastern Michigan University (2)
- Institute of Business Administration (2)
- Morehead State University (2)
- Keyword
-
- Taxation -- Law and legislation -- United States (578)
- Accounting -- Bibliographies (218)
- Estate planning -- United States (117)
- Tax administration and procedure -- United States (85)
- Corporations -- Taxation -- Law and legislation -- United States (32)
-
- Partnership -- Taxation -- United States (25)
- Pension trusts -- Taxation -- Law and legislation -- United States (24)
- Accounting (23)
- Inventories -- Taxation (21)
- Employee fringe benefits -- Taxation -- Law and legislation -- United States (18)
- Etc. -- United States (16)
- Laws (16)
- Income tax -- Law and legislation -- United States (13)
- Nonprofit organizations -- United States -- Taxation (13)
- Real property tax -- United States (13)
- Tax consultants -- Legal status (13)
- Life insurance -- Taxation -- United States (12)
- Subchapter S corporations -- Taxation -- Law and legislation -- United States (12)
- Corporate reorganizations -- Taxation -- United States (11)
- Income tax -- United States -- Foreign income (11)
- Leases -- Taxation -- Law and legislation -- United States (11)
- Depreciation (10)
- Employee stock options -- Taxation -- United States (10)
- Tax shelters -- Law and legislation -- United States (10)
- Bankruptcy -- Taxation (8)
- Banks and banking -- Taxation (8)
- Capital -- Taxation (8)
- Liquidation -- Taxation -- United States (8)
- And foundations -- Taxation -- United States (7)
- Gifts -- Taxation -- Law and legislation -- United States (7)
- Publication
-
- Tax Adviser (1945)
- Accounting Hall of Fame Brochures (117)
- Muthanna Journal of Administrative and Economics Sciences (38)
- Research Collection School Of Accountancy (30)
- Dissertations and Theses Collection (Open Access) (25)
-
- Honors Theses (25)
- DLSU Business & Economics Review (19)
- Faculty Publications (16)
- Journal of Accounting Auditing and Business (14)
- CMC Senior Theses (11)
- Graduate Theses, Dissertations, and Problem Reports (ETD) (8)
- Walden Dissertations and Doctoral Studies (8)
- Jurnal Akuntansi dan Keuangan Indonesia (6)
- Accounting Faculty Publications (5)
- Accounting Undergraduate Honors Theses (5)
- Jurnal Administrasi Bisnis Terapan (5)
- Accounting Faculty Research and Publications (4)
- Case studies: Digital Education (4)
- Department of Accounting and Finance Faculty Scholarship and Creative Works (4)
- Accounting Dissertations - Archive (3)
- Business Administration (3)
- School of Accountancy Faculty Publications (3)
- The Indonesian Capital Market Review (3)
- 2025 (2)
- Business Management Review (2)
- Dissertations (2)
- Economic and Business Review (2)
- Graduate Theses and Dissertations (2)
- Honors Projects in Accounting (2)
- Mountain Plains Business Conference (2)
- Publication Type
- File Type
Articles 211 - 240 of 2394
Full-Text Articles in Accounting
Tax Trends, Eugene S. Linett
Professions At Work: Additional Legislative Comments, Joel M. Forster
Professions At Work: Additional Legislative Comments, Joel M. Forster
Tax Adviser
No abstract provided.
Computing For Tax Planning Tax, Harley M. Courtney, Patrica C. Elliott
Computing For Tax Planning Tax, Harley M. Courtney, Patrica C. Elliott
Tax Adviser
No abstract provided.
Tax Clinic, Jerome Toder
Partial Liquidations: Some Characteristics, Quirks And Questions (Part Ii), Frank M. Burke Jr., Byron A. Parker
Partial Liquidations: Some Characteristics, Quirks And Questions (Part Ii), Frank M. Burke Jr., Byron A. Parker
Tax Adviser
No abstract provided.
Audit Fee Determinants In U.S. Retail: A Multi-Method Analysis (2016–2023), Gregory G. Kaufinger, Chris Neuenschwander
Audit Fee Determinants In U.S. Retail: A Multi-Method Analysis (2016–2023), Gregory G. Kaufinger, Chris Neuenschwander
The North American Accounting Studies
This study examines audit fee determinants in the U.S. retail sector using 664 firm-year observations from 83 publicly traded firms between 2016 and 2023. Applying a multi-method approach including Ordinary Least Squares (OLS) regression, Classification and Regression Trees (CART), and K-Means Clustering, the analysis evaluates how client characteristics, auditor attributes, and engagement-specific factors influence audit pricing, particularly during disruptions such as COVID-19 and the rise of e-commerce. OLS results show that client size, operational complexity, and auditor quality are the most consistent predictors of audit fees. Internal control weaknesses, corporate restructurings, governance activity, and client prominence also contribute significantly. Notably, …
Using It And Accounting Education Pedagogy To Address Smaller Firms' Cybersecurity Concerns, Darlene A. Adkins, William Lyle, Walter Smith
Using It And Accounting Education Pedagogy To Address Smaller Firms' Cybersecurity Concerns, Darlene A. Adkins, William Lyle, Walter Smith
The North American Accounting Studies
This study begins by exploring the cybersecurity activities and practices of small public accounting firms. It also examined how a cross-disciplinary curriculum design could be useful to accounting programs that are challenged to integrate cybersecurity-related content while preserving the core accounting knowledge valued by smaller accounting firms. Through interviews with current practitioners from small and regional firms, the research investigated the extent to which cybersecurity concerns impact their practice, how cybersecurity activities are staffed, and the perceptions of current practitioners on the state of accounting education related to information technology (IT) and cybersecurity. The participants expressed a desire for accounting …
The Tax Adviser, Volume 3, Number 12, December 1972, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 3, Number 12, December 1972, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Index: Subject Index—12 Months Ended November 1972; Author Index—12 Months Ended November 1972, American Institute Of Certified Public Accountants
Index: Subject Index—12 Months Ended November 1972; Author Index—12 Months Ended November 1972, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Harry Z. Garian
Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin
Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin
Tax Adviser
No abstract provided.
Tax Clinic, Thomas S. Oehring
Professions At Work: A Report On Complexity And The Income Tax (Part Ii), New York State Bar Association. Tax Section. Committee On Tax Policy
Professions At Work: A Report On Complexity And The Income Tax (Part Ii), New York State Bar Association. Tax Section. Committee On Tax Policy
Tax Adviser
No abstract provided.
Reits: Problems And Possible Solutions, Burton M. Mirsky, Barry S. Auerbach
Reits: Problems And Possible Solutions, Burton M. Mirsky, Barry S. Auerbach
Tax Adviser
No abstract provided.
Pressures For Tax Conformity, Robert G. Skinner
The Tax Adviser, Volume 3, Number 11, November 1972, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 3, Number 11, November 1972, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Index: Subject Index—12 Months Ended October 1972; Author Index—12 Months Ended October 1972, American Institute Of Certified Public Accountants
Index: Subject Index—12 Months Ended October 1972; Author Index—12 Months Ended October 1972, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Harry Z. Garian
Professions At Work: A Report On Complexity And The Income Tax (Part I), New York State Bar Association. Tax Section. Committee On Tax Policy
Professions At Work: A Report On Complexity And The Income Tax (Part I), New York State Bar Association. Tax Section. Committee On Tax Policy
Tax Adviser
No abstract provided.
Washington Report: Property Tax Reform: A Preliminary Acir Report, Gilbert Simonetti Jr.
Washington Report: Property Tax Reform: A Preliminary Acir Report, Gilbert Simonetti Jr.
Tax Adviser
No abstract provided.
Tax Clinic, Norman Ruecker
Hidden Assets And Latent Liabilities: The Non-Employee Spouse’S Community Interest In Qualified Deferred Compensation Plans, John R. Cohan, Albert J. Fink
Hidden Assets And Latent Liabilities: The Non-Employee Spouse’S Community Interest In Qualified Deferred Compensation Plans, John R. Cohan, Albert J. Fink
Tax Adviser
No abstract provided.
Some Practical Applications Of The New Disc Provisions (Part Ii) In, Walter A. Slowinski
Some Practical Applications Of The New Disc Provisions (Part Ii) In, Walter A. Slowinski
Tax Adviser
No abstract provided.
Byrum Case And Closely Held Stock: An Analysis, Richard Covey
Byrum Case And Closely Held Stock: An Analysis, Richard Covey
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 3, Number 10, October 1972, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 3, Number 10, October 1972, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Index: Author Index—12 Months Ended September 1972, American Institute Of Certified Public Accountants
Index: Author Index—12 Months Ended September 1972, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Harry Z. Garian
Litigation Awards And Expenses: Tax Consequences To Defendants And Plaintiffs, John D. Brockhouse, Jacob R. Brandzel
Litigation Awards And Expenses: Tax Consequences To Defendants And Plaintiffs, John D. Brockhouse, Jacob R. Brandzel
Tax Adviser
No abstract provided.
Professions At Work: Proposed Regulations: Comments, Joel Forster
Professions At Work: Proposed Regulations: Comments, Joel Forster
Tax Adviser
No abstract provided.
Tax Clinic, Walter C. Frank