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Articles 2131 - 2160 of 39881
Full-Text Articles in Accounting
Thumbtax, Lynne E. Faigen
Washington Report: Major Efforts Of Tax Forms Subcommittee Recognized, Kenneth F. Thomas, Edward S. Karl
Washington Report: Major Efforts Of Tax Forms Subcommittee Recognized, Kenneth F. Thomas, Edward S. Karl
Tax Adviser
No abstract provided.
Transfers Of Interests In Public Limited Partnerships And The Collapsible Partnership Rules: A Planning Pitfail, Michael H. Hoeflich
Transfers Of Interests In Public Limited Partnerships And The Collapsible Partnership Rules: A Planning Pitfail, Michael H. Hoeflich
Tax Adviser
No abstract provided.
Tax Clinic, Henry J. Ferrero
Sale-Leaseback Of A Dwelling Unit And Sec. 280a, Kenneth N. Orbach, Richard A. White
Sale-Leaseback Of A Dwelling Unit And Sec. 280a, Kenneth N. Orbach, Richard A. White
Tax Adviser
No abstract provided.
Estate Planning: Income In Respect Of A Decedent And Sales Transactions: New Developments Require Reassessment, William N. Kulsrud
Estate Planning: Income In Respect Of A Decedent And Sales Transactions: New Developments Require Reassessment, William N. Kulsrud
Tax Adviser
No abstract provided.
Controversies Surrounding The Self-Employment Tax, Kathy Mackin, Thomas M. Porcano
Controversies Surrounding The Self-Employment Tax, Kathy Mackin, Thomas M. Porcano
Tax Adviser
No abstract provided.
Who Should Take Responsibility For Artificial Intelligence Actions And Outcomes? Perception Of Auditors As Users Of Ai Systems, Hanh Hoang Le
Who Should Take Responsibility For Artificial Intelligence Actions And Outcomes? Perception Of Auditors As Users Of Ai Systems, Hanh Hoang Le
Doctoral Dissertations
As artificial intelligence (AI) systems become increasingly embedded in auditing processes, questions arise regarding how professional auditors perceive and allocate responsibility for AI-assisted decisions. This study investigates the effects of AI explainability and auditors’ perceived autonomy on perceived responsibility in the context of audit decision-making. Drawing on theories of moral responsibility and professional judgment, the study employs a 2x2 experimental design using hypothetical audit scenarios to manipulate levels of AI explainability and auditors’ autonomy. Hierarchical regression analysis reveals that perceived autonomy statistically significantly increases auditors’ perception of responsibility for AI-assisted decisionmaking, whereas AI explainability is not a significant predictor. Additionally, …
The Tax Adviser, Volume 14, Number 11, November 1983, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 14, Number 11, November 1983, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Nicholas J. Fiore
Thumbtax, Lynne E. Faigen
Washington Report: Tax Division Testimony On Inventory Reform And Simplification, Kenneth F. Thomas, William R. Stromsem, American Institute Of Certified Public Accountants. Federal Tax Division. Tax Accounting Subcommittee
Washington Report: Tax Division Testimony On Inventory Reform And Simplification, Kenneth F. Thomas, William R. Stromsem, American Institute Of Certified Public Accountants. Federal Tax Division. Tax Accounting Subcommittee
Tax Adviser
No abstract provided.
Employee Stock Ownership Trusts: An Update, Paul Lieberman
Employee Stock Ownership Trusts: An Update, Paul Lieberman
Tax Adviser
No abstract provided.
Irs Viewpoint: Looking For A Needle In A Haystack—How The Irs Selects Returns For Audit, John L. Wedick Jr.
Irs Viewpoint: Looking For A Needle In A Haystack—How The Irs Selects Returns For Audit, John L. Wedick Jr.
Tax Adviser
No abstract provided.
Avoiding Civil Liability In Tax Practice, Frank B. Puryear Jr.
Avoiding Civil Liability In Tax Practice, Frank B. Puryear Jr.
Tax Adviser
No abstract provided.
Tax Clinic, Roy B. Harrill
Recapture Of The Itc And The “Mere Change In The Form Of Conducting A Trade Or Business” Exception, Sandra S. Kramer, John L. Kramer
Recapture Of The Itc And The “Mere Change In The Form Of Conducting A Trade Or Business” Exception, Sandra S. Kramer, John L. Kramer
Tax Adviser
No abstract provided.
Income From Early Withdrawal Penalties—An Analysis Of Rev. Rul. 83-60, John S. Kusenberger, Robert T. Mccahill
Income From Early Withdrawal Penalties—An Analysis Of Rev. Rul. 83-60, John S. Kusenberger, Robert T. Mccahill
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 14, Number 10, October 1983, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 14, Number 10, October 1983, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Nicholas J. Fiore
Thumbtax, Lynne E. Faigen
Washington Report: Tax Division Comments On Sec. 338 Regulations, Kenneth F. Thomas, Margaret Nolan, American Institute Of Certified Public Accountants.Federal Tax Division. Subcommittee On Taxation Of Corporations
Washington Report: Tax Division Comments On Sec. 338 Regulations, Kenneth F. Thomas, Margaret Nolan, American Institute Of Certified Public Accountants.Federal Tax Division. Subcommittee On Taxation Of Corporations
Tax Adviser
No abstract provided.
Sloan Doctrine—New Twist In The Partnership Interest Sale/Redemption Question?, Charles K. Moore Jr.
Sloan Doctrine—New Twist In The Partnership Interest Sale/Redemption Question?, Charles K. Moore Jr.
Tax Adviser
No abstract provided.
Update On Sec. 280a: Home Office And Vacation Home Deductions (Part Ii), Earl F. Davis, Kenneth H. Heller
Update On Sec. 280a: Home Office And Vacation Home Deductions (Part Ii), Earl F. Davis, Kenneth H. Heller
Tax Adviser
No abstract provided.
Tax Clinic, Albert B. Ellentuck
Dispositions Of Real Property Subject To Nonrecourse Debts After Tufts, W. Eugene Seago
Dispositions Of Real Property Subject To Nonrecourse Debts After Tufts, W. Eugene Seago
Tax Adviser
No abstract provided.
Tefra Amendments To Sec. 936, Roberto F. Fabelo, Roberto B. Suarez
Tefra Amendments To Sec. 936, Roberto F. Fabelo, Roberto B. Suarez
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 14, Number 9, September 1983, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 14, Number 9, September 1983, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Subject Index 12 Months Ended August 1983, American Institute Of Certified Public Accountants
Subject Index 12 Months Ended August 1983, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Nicholas J. Fiore