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

Accounting Commons

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

Discipline
Institution
Keyword
Publication Year
Publication
Publication Type
File Type

Articles 2071 - 2100 of 39881

Full-Text Articles in Accounting

Tax Trends, E. S. Linett Jun 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Thumbtax, Lynne E. Faigen Jun 2025

Thumbtax, Lynne E. Faigen

Tax Adviser

No abstract provided.


Washington Report: Egger On The Irs Reorganization, Kenneth F. Thomas, Garland Dorries Jun 2025

Washington Report: Egger On The Irs Reorganization, Kenneth F. Thomas, Garland Dorries

Tax Adviser

No abstract provided.


Tax Clinic, Peter Elder Jun 2025

Tax Clinic, Peter Elder

Tax Adviser

No abstract provided.


Sec. 704(B): Problems With The “Substantial Economic Effect” Standard, Harvey L. Coustan Jun 2025

Sec. 704(B): Problems With The “Substantial Economic Effect” Standard, Harvey L. Coustan

Tax Adviser

No abstract provided.


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

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

Tax Adviser

No abstract provided.


Debt/Equity Regulations: Round 3, Burton M. Mirsky, Robert Willens Jun 2025

Debt/Equity Regulations: Round 3, Burton M. Mirsky, Robert Willens

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 13, Number 3, March 1982, American Institute Of Certified Public Accountants Jun 2025

The Tax Adviser, Volume 13, Number 3, March 1982, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Subject Index, 12 Months Ended February 1982, American Institute Of Certified Public Accountants Jun 2025

Subject Index, 12 Months Ended February 1982, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Author Index, 12 Months Ended February 1982, American Institute Of Certified Public Accountants Jun 2025

Author Index, 12 Months Ended February 1982, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Jun 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Thumbtax, Robert F. Manning Jun 2025

Thumbtax, Robert F. Manning

Tax Adviser

No abstract provided.


Washington Report: New Debt/Equity Proposed Regs. Adopt Some Tax Division Suggestions, Kenneth F. Thomas, Garland Dorries, American Institute Of Certified Public Accountants. Federal Tax Division Jun 2025

Washington Report: New Debt/Equity Proposed Regs. Adopt Some Tax Division Suggestions, Kenneth F. Thomas, Garland Dorries, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.


Limitation On Investment Interest Expense, Kenneth Marx Jun 2025

Limitation On Investment Interest Expense, Kenneth Marx

Tax Adviser

No abstract provided.


Tax Clinic, Gerald W. Padwe Jun 2025

Tax Clinic, Gerald W. Padwe

Tax Adviser

No abstract provided.


Planning For Loans To Participants From Qualified Plans After Erisa (Part Ii), Vincent L. Holman, Ira S. Feldman Jun 2025

Planning For Loans To Participants From Qualified Plans After Erisa (Part Ii), Vincent L. Holman, Ira S. Feldman

Tax Adviser

No abstract provided.


Tax Consequences Of Exchanging A Partnership Interest For Services, Menachem Rosenberg Jun 2025

Tax Consequences Of Exchanging A Partnership Interest For Services, Menachem Rosenberg

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 13, Number 2, February 1982, American Institute Of Certified Public Accountants Jun 2025

The Tax Adviser, Volume 13, Number 2, February 1982, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Subject Index 12 Months Ended January 1982, American Institute Of Certified Public Accountants Jun 2025

Subject Index 12 Months Ended January 1982, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Author Index 12 Months Ended January 1982, American Institute Of Certified Public Accountants Jun 2025

Author Index 12 Months Ended January 1982, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Jun 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Thumbtax, Robert F. Manning Jun 2025

Thumbtax, Robert F. Manning

Tax Adviser

No abstract provided.


Washington Report: Congress Nears Enactment Of Bill For Reimbursement Of Tax Litigation Costs, Kenneth F. Thomas, William R. Stromsem Jun 2025

Washington Report: Congress Nears Enactment Of Bill For Reimbursement Of Tax Litigation Costs, Kenneth F. Thomas, William R. Stromsem

Tax Adviser

No abstract provided.


Tax Clinic, Stanton H. Vollman Jun 2025

Tax Clinic, Stanton H. Vollman

Tax Adviser

No abstract provided.


Planning For Loans To Participants From Qualified Plans After Erisa (Part I), Vincent L. Holman, Ira S. Feldman Jun 2025

Planning For Loans To Participants From Qualified Plans After Erisa (Part I), Vincent L. Holman, Ira S. Feldman

Tax Adviser

No abstract provided.


Estate Planning: Sec. 2039: Keeping Nonqualified Deferred Compensation Benefits Out Of The Estate, Joan Ellenbogen Jun 2025

Estate Planning: Sec. 2039: Keeping Nonqualified Deferred Compensation Benefits Out Of The Estate, Joan Ellenbogen

Tax Adviser

No abstract provided.


New Leasing Rules—Get Them While They’Re Hot, Howard J. Levine, Ronald S. Cohn Jun 2025

New Leasing Rules—Get Them While They’Re Hot, Howard J. Levine, Ronald S. Cohn

Tax Adviser

No abstract provided.


Forensic Audit: Enhancing Certified Public Accountant Using Artificial Intelligence Techniques, Hasan Mazloum, Nawaf Mazloum, Ahmad Mohamad Saleh Jun 2025

Forensic Audit: Enhancing Certified Public Accountant Using Artificial Intelligence Techniques, Hasan Mazloum, Nawaf Mazloum, Ahmad Mohamad Saleh

BAU Journal - Science and Technology

Forensic accounting was developed after the widespread corruption in the world of business today. It is now considered a fundamental branch of accounting since it revolves around disputes and issues in the law that require accounting and legal knowledge and practices to be resolved. This study examines the impact of two forensic accounting domains – the expert witness and litigation support – on financial corruption in Lebanon by using AI The objective of this study is to investigate the potential of artificial intelligence (AI) techniques in enhancing forensic audit . The study adopts the analytical descriptive approach utilizing an empirical …


Ceo Insider From Cfo: Implications For Financial Risk Disclosure Quality, Sri Ningsih, Muhammad Irsyad Elfin Mujtaba, Muhammad Sabrian Oehoedoe, Siti Nur Aini Jun 2025

Ceo Insider From Cfo: Implications For Financial Risk Disclosure Quality, Sri Ningsih, Muhammad Irsyad Elfin Mujtaba, Muhammad Sabrian Oehoedoe, Siti Nur Aini

Jurnal Akuntansi dan Keuangan Indonesia

Background: Financial risk disclosure is crucial due to the broad-ranging consequences that may arise from inadequate disclosure, with the role and capabilities of a company's top management being essential in addressing this issue. This study examines the impact of CEO insiders with prior experience as CFOs on the quality of financial risk disclosure (FRDQ) in Indonesia. Methods: Using OLS regression analysis, the study analyzes data from non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2010 to 2020. To enhance the reliability of the results, robustness tests are conducted using the Heckman Two-Stage model and Coarsened Exact Matching (CEM). …


Green Practices On Sustainability Performance: The Moderating Role Of Slack Resources, Mariska Ramadana, Julia Julia, Erna Wati Jun 2025

Green Practices On Sustainability Performance: The Moderating Role Of Slack Resources, Mariska Ramadana, Julia Julia, Erna Wati

Jurnal Akuntansi dan Keuangan Indonesia

Background: The growing urgency of environmental issues and economic imperatives has made sustainability a critical component of corporate strategy, particularly in developing countries like Indonesia. This study examines how green CEOs, green innovations, and green investments affect the sustainability performance of Indonesian companies listed in the Sri Kehati Index. Methods: Data from 2019 to 2023 were analyzed using regression analysis in STATA. The study also examined the moderating effect of absorbed and unabsorbed slack resources. Findings: The results show that a green CEO has no proven positive impact on sustainability performance, while green innovation has a negative …