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Full-Text Articles in Accounting

Razorback Analytics And Consulting: Driving Innovation, Clayton J. Chapman May 2025

Razorback Analytics And Consulting: Driving Innovation, Clayton J. Chapman

Accounting Undergraduate Honors Theses

Under the identity of Razorbacks Analytics and Consulting, a consultation company, recommendations are made into the future of the vehicle manufacturing industry. Based on financial statement and industry data, Razorbacks Analytics and Consulting advises manufacturers about the uncertainty and high cost of transitioning vehicle lineups to electric powertrains. Recommendations are made based upon the observed data. Topics include: basic ratios, industry timing, supply chain issues, profitability, risk, and consumer issues.


Data-Driven Audits: Audit Analytic Platforms And General Ledger Analytic Tools, Daniel E. O'Leary, Vernon J. Richardson, Marcia Weidenmier Watson May 2025

Data-Driven Audits: Audit Analytic Platforms And General Ledger Analytic Tools, Daniel E. O'Leary, Vernon J. Richardson, Marcia Weidenmier Watson

Accounting Faculty Publications and Presentations

The future of auditing is a data-driven audit, which extracts and analyzes digital data stored in client accounting systems. To help conduct data-driven audits, audit firms are developing audit analytic platforms (AAPs). This paper focuses on one key application tool of AAPs that analyzes the entire population of general ledger transactions. These general ledger analytics tools (GLATs) use assessment routines to assign a risk score to each transaction, helping guide the auditor’s planning, risk assessment, and selection of high-risk transactions for substantive procedures. GLATs help support audit quality and provide valuable new insights about client operations. We discuss the analytics …


Strategies For Integrating Data Analytics In Accounting, Alisa C. Disalvo Apr 2025

Strategies For Integrating Data Analytics In Accounting, Alisa C. Disalvo

Walden Dissertations and Doctoral Studies

The increased need for data analytics proficiency requires accounting program directors and faculty to explore strategies to reduce the technology skills gap between education and professional requirements. Grounded in the technology acceptance model, the purpose of this qualitative pragmatic inquiry was to explore strategies that program directors use to integrate data analytics into the accounting program curriculum. The participants were 8 program directors and 2 faculty with over 2 years of program change experience in the accounting department. Data were collected through semi structure interviews with 10 participants and comparative data analysis with the AICPA & NASBA report. Through a …


The Tax Adviser, Volume 16, Number 3, March 1985, American Institute Of Certified Public Accountants Apr 2025

The Tax Adviser, Volume 16, Number 3, March 1985, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore Apr 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Thumbtax, Sandra K. Lewis Apr 2025

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.


Washington Report: Meeting With Irs Associate Commissioner (Operations), Kenneth F. Thomas, Edward S. Karl Apr 2025

Washington Report: Meeting With Irs Associate Commissioner (Operations), Kenneth F. Thomas, Edward S. Karl

Tax Adviser

No abstract provided.


Tax Implications To Exempt Organizations Of Six Income-Producing Activities, James L. Wittenbach, Lawrence G. Gallagher Apr 2025

Tax Implications To Exempt Organizations Of Six Income-Producing Activities, James L. Wittenbach, Lawrence G. Gallagher

Tax Adviser

No abstract provided.


Compensated Versus Covered Casualty Loss Issue— Has It Finally Been Resolved?, Cherie J. O'Neil, Mary K. Thompson Apr 2025

Compensated Versus Covered Casualty Loss Issue— Has It Finally Been Resolved?, Cherie J. O'Neil, Mary K. Thompson

Tax Adviser

No abstract provided.


Tax Clinic, Gerald W. Padwe Apr 2025

Tax Clinic, Gerald W. Padwe

Tax Adviser

No abstract provided.


Dra Changes Affecting Charitable Contributions, Estate And Gift Tax Valuations And Appraisers, James E. Merritt, Tony M. Edwards Apr 2025

Dra Changes Affecting Charitable Contributions, Estate And Gift Tax Valuations And Appraisers, James E. Merritt, Tony M. Edwards

Tax Adviser

No abstract provided.


Reconsidering Voluntary Employees’ Beneficiary Associations Under The Dra, Thomas M. Porcano Apr 2025

Reconsidering Voluntary Employees’ Beneficiary Associations Under The Dra, Thomas M. Porcano

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 16, Number 2, February 1985, American Institute Of Certified Public Accountants Apr 2025

The Tax Adviser, Volume 16, Number 2, February 1985, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore Apr 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Thumbtax, Sandra K. Lewis Apr 2025

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.


Tax Clinic, Thomas Ochsenschlager Apr 2025

Tax Clinic, Thomas Ochsenschlager

Tax Adviser

No abstract provided.


Applicability Of Payroll Taxes To Employee Benefit Plans, Dennis R. Lasila Apr 2025

Applicability Of Payroll Taxes To Employee Benefit Plans, Dennis R. Lasila

Tax Adviser

No abstract provided.


Estate Planning, Bernard Barnett Apr 2025

Estate Planning, Bernard Barnett

Tax Adviser

No abstract provided.


Interest-Free Demand Loans To Trusts After Dickman And The Dra, Karl M. Johnson Apr 2025

Interest-Free Demand Loans To Trusts After Dickman And The Dra, Karl M. Johnson

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 16, Number 1, January 1985, American Institute Of Certified Public Accountants Apr 2025

The Tax Adviser, Volume 16, Number 1, January 1985, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Author Index 12 Months Ended December 1984; Subject Index 12 Months Ended December 1984, American Institute Of Certified Public Accountants Apr 2025

Author Index 12 Months Ended December 1984; Subject Index 12 Months Ended December 1984, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore Apr 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Thumbtax, Sandra K. Lewis Apr 2025

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.


Qualifying A Series Of Redemptions For Capital Gains: The Firm And Fixed Plan Requirement, Edward J. Schnee, Paula Wiehrs Kretschmar Apr 2025

Qualifying A Series Of Redemptions For Capital Gains: The Firm And Fixed Plan Requirement, Edward J. Schnee, Paula Wiehrs Kretschmar

Tax Adviser

No abstract provided.


Coping With Tefra’S Controversial Tip-Reporting Requirements, William B. Pollard, Charles C. Speer Apr 2025

Coping With Tefra’S Controversial Tip-Reporting Requirements, William B. Pollard, Charles C. Speer

Tax Adviser

No abstract provided.


Tax Clinic, William T. Diss Apr 2025

Tax Clinic, William T. Diss

Tax Adviser

No abstract provided.


Conversions To Cooperative And Condominium Ownership Of Real Estate, Barry Liebowicz Apr 2025

Conversions To Cooperative And Condominium Ownership Of Real Estate, Barry Liebowicz

Tax Adviser

No abstract provided.


Industrial Development Bonds: The Impact Of The Deficit Reduction Act Of 1984, Bernard Eizen, Debra Csik Apr 2025

Industrial Development Bonds: The Impact Of The Deficit Reduction Act Of 1984, Bernard Eizen, Debra Csik

Tax Adviser

No abstract provided.


Negotiating Perceived Employability As Sensemaking In The Context Of Undergraduate Work Integrated Learning, Sylvia Dempsey, Carol Linehan, Margaret Healy Apr 2025

Negotiating Perceived Employability As Sensemaking In The Context Of Undergraduate Work Integrated Learning, Sylvia Dempsey, Carol Linehan, Margaret Healy

Articles

As labour markets shift responsibility for navigating career transitions and employability from organisations to individuals, sensemaking around their own ‘perceived employability’ gains importance. Prior research suggests work integrated learning (WIL) experiences constitute a significant route to perceived employability for potential entrants to the accounting profession. The mechanisms through which this develops are less understood. Understanding of the impact of WIL on perceived employability, shaping individual career trajectories, augments efforts to attract new members to the profession. This study captures how representations of the world of professional accounting work are built, as entrants construct liminal places within that community. Through qualitative …


The Tax Adviser, Volume 17, Number 12, December 1986, American Institute Of Certified Public Accountants Apr 2025

The Tax Adviser, Volume 17, Number 12, December 1986, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.