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2025

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Articles 421 - 450 of 2394

Full-Text Articles in Accounting

Tax Practice Management, Sidney Kess Dec 2025

Tax Practice Management, Sidney Kess

Tax Adviser

No abstract provided.


Tax Clinic, Jerome Toder Dec 2025

Tax Clinic, Jerome Toder

Tax Adviser

No abstract provided.


Professions At Work: New Returns For Foundations-What To Expect, Herbert Finkston Dec 2025

Professions At Work: New Returns For Foundations-What To Expect, Herbert Finkston

Tax Adviser

No abstract provided.


Estate Planning: Accumulation Trusts—After The Tax Reform Act, Bernard Barnett Dec 2025

Estate Planning: Accumulation Trusts—After The Tax Reform Act, Bernard Barnett

Tax Adviser

No abstract provided.


Various Tax Reform Provisions Affecting Individuals, Stuart R. Josephs Dec 2025

Various Tax Reform Provisions Affecting Individuals, Stuart R. Josephs

Tax Adviser

No abstract provided.


Relief For Earned Income - The 50% Maximum Rate, Peter Elder, James F. Kennedy Dec 2025

Relief For Earned Income - The 50% Maximum Rate, Peter Elder, James F. Kennedy

Tax Adviser

No abstract provided.


Tax Planning—A Service Or A Crime?, K. S. Carmichael Dec 2025

Tax Planning—A Service Or A Crime?, K. S. Carmichael

Tax Adviser

No abstract provided.


Capital Gains And The Tax Reform Act Of 1969, Gayford L. Hinton Jr. Dec 2025

Capital Gains And The Tax Reform Act Of 1969, Gayford L. Hinton Jr.

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 1, Number 3, March 1970, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 1, Number 3, March 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Dec 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Working With The Irs, Gordon T. Stine Dec 2025

Working With The Irs, Gordon T. Stine

Tax Adviser

No abstract provided.


Washington Report: The Disc Story: An Intriguing Proposal Regarding The Taxation Of Export Profits, Gilbert Simonetti Jr. Dec 2025

Washington Report: The Disc Story: An Intriguing Proposal Regarding The Taxation Of Export Profits, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.


Tax Clinic, Eli Gerver Dec 2025

Tax Clinic, Eli Gerver

Tax Adviser

No abstract provided.


Estate Planning Techniques: Disclaimer-A Useful Post-Mortem Estate Planning Tool, Philip E. Heckerling Dec 2025

Estate Planning Techniques: Disclaimer-A Useful Post-Mortem Estate Planning Tool, Philip E. Heckerling

Tax Adviser

No abstract provided.


After-Death Estate Planning, Bernard Barnett Dec 2025

After-Death Estate Planning, Bernard Barnett

Tax Adviser

No abstract provided.


Tax System As An Economic Force, Norman B. Ture Dec 2025

Tax System As An Economic Force, Norman B. Ture

Tax Adviser

No abstract provided.


Various Tax Reform Provisions Affecting Individuals, Stuart R. Josephs Dec 2025

Various Tax Reform Provisions Affecting Individuals, Stuart R. Josephs

Tax Adviser

No abstract provided.


Charitable Contributions Under The Tax Reform Act Of 1969, Leonard A. Rapoport Dec 2025

Charitable Contributions Under The Tax Reform Act Of 1969, Leonard A. Rapoport

Tax Adviser

No abstract provided.


Extensions And Expansions Of Ubit, Levon C. Register Dec 2025

Extensions And Expansions Of Ubit, Levon C. Register

Tax Adviser

No abstract provided.


Checklist For Foundation Managers Under The Tax Reform Act Of 1969, T. Milton Kupfer Dec 2025

Checklist For Foundation Managers Under The Tax Reform Act Of 1969, T. Milton Kupfer

Tax Adviser

No abstract provided.


Internal Control Strategies To Reduce Occupational Fraud In Small Business, Karen Walauskas Dec 2025

Internal Control Strategies To Reduce Occupational Fraud In Small Business, Karen Walauskas

Walden Dissertations and Doctoral Studies

Small businesses can be at a heightened risk of occupational fraud if their internal control strategies are not effective. This risk is a major concern for small business owners, who might face financial and operational challenges as a result. Grounded in Cressey’s fraud triangle framework, the purpose of this qualitative multiple case study was to explore effective internal control strategies to reduce the risk of occupational fraud from occurring. Participants were six small business owners in New England who had developed effective internal controls. Data were collected through semistructured interviews and employee handbooks. Through thematic analysis, four themes emerged, including …


Beyond Compliance: Rethinking Ethical Accounting Through Ai And Esg, Rafael L. Portillo Dec 2025

Beyond Compliance: Rethinking Ethical Accounting Through Ai And Esg, Rafael L. Portillo

Honors Program Theses and Research Projects

With the increasing adoption of these modern technologies in world markets while maintaining these ethical principles, there is an increasing need for alignment between technology development and ethical responsibility. For instance, in the world of accounting, there is an increasing demand to maintain alignment between technology development and ethics. It is for this reason that these researchers have chosen to explore the link between Artificial Intelligence, ESG, and financial reporting ethics.

The goal of this study is to look at new concerns and moral risks that appear when ESG expectations, AI systems, and accounting practices interact. Earlier research usually studies …


The Tax Adviser, Volume 1, Number 2, February 1970, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 1, Number 2, February 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Dec 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Washington Report: A Value-Added Taxis It Coming To The U.S.?, Gilbert Simonetti Jr. Dec 2025

Washington Report: A Value-Added Taxis It Coming To The U.S.?, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.


Tax Practice Management, Sidney Kess Dec 2025

Tax Practice Management, Sidney Kess

Tax Adviser

No abstract provided.


Tax Clinic, Thomas Parsons Dec 2025

Tax Clinic, Thomas Parsons

Tax Adviser

No abstract provided.


Professions At Work: The Work Of The Aicpa Tax Division, Herbert Finkston Dec 2025

Professions At Work: The Work Of The Aicpa Tax Division, Herbert Finkston

Tax Adviser

No abstract provided.


Estate Planning Techniques: Why Not? Make The Donee Pay The Gift Tax!, Byrle M. Abbin Dec 2025

Estate Planning Techniques: Why Not? Make The Donee Pay The Gift Tax!, Byrle M. Abbin

Tax Adviser

No abstract provided.


To Grandma’S House On U. S. Route 337, David Binford, James L. Houghton Dec 2025

To Grandma’S House On U. S. Route 337, David Binford, James L. Houghton

Tax Adviser

No abstract provided.