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Articles 541 - 570 of 39874

Full-Text Articles in Accounting

Ross Leslie Watts [Inducted 2024], American Accounting Association Dec 2025

Ross Leslie Watts [Inducted 2024], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


Frank Kenneth Ross [Inducted 2024], American Accounting Association Dec 2025

Frank Kenneth Ross [Inducted 2024], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


Robert Louis Bunting [Inducted 2022], American Accounting Association Dec 2025

Robert Louis Bunting [Inducted 2022], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


Frank Donaldson Brown [Inducted 2022], American Accounting Association Dec 2025

Frank Donaldson Brown [Inducted 2022], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


Sybil Collins Mobley [Inducted 2021], American Accounting Association Dec 2025

Sybil Collins Mobley [Inducted 2021], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


Robert Mednick, American Accounting Association Dec 2025

Robert Mednick, American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


The Tax Adviser, Volume 5, Number 6, June 1974, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 5, Number 6, June 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Author Index, 12 Months Ended May 1974, American Institute Of Certified Public Accountants Dec 2025

Author Index, 12 Months Ended May 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Subject Index, 12 Months Ended May 1974, American Institute Of Certified Public Accountants Dec 2025

Subject Index, 12 Months Ended May 1974, 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.


Professions At Work: Tax Reform: A Perspective, Joel M. Forster Dec 2025

Professions At Work: Tax Reform: A Perspective, Joel M. Forster

Tax Adviser

No abstract provided.


Tax Clinic, Paul Farber Dec 2025

Tax Clinic, Paul Farber

Tax Adviser

No abstract provided.


Deathbed Estate Planning For The Investor When, Claireen L. Herting Dec 2025

Deathbed Estate Planning For The Investor When, Claireen L. Herting

Tax Adviser

No abstract provided.


Fee Policies In Tax Practice, William L. Raby Dec 2025

Fee Policies In Tax Practice, William L. Raby

Tax Adviser

No abstract provided.


Significant Recent Developments Concerning Consolidated Returns, Burton M. Mirsky, Pat J. Tozzi Dec 2025

Significant Recent Developments Concerning Consolidated Returns, Burton M. Mirsky, Pat J. Tozzi

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 5, Number 5, May 1974, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 5, Number 5, May 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Author Index, 12 Months Ended April 1974, American Institute Of Certified Public Accountants Dec 2025

Author Index, 12 Months Ended April 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Subject Index, 12 Months Ended April 1974, American Institute Of Certified Public Accountants Dec 2025

Subject Index, 12 Months Ended April 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Eugene S. Linett Dec 2025

Tax Trends, Eugene S. Linett

Tax Adviser

No abstract provided.


Professions At Work: Additional Legislative Comments, Joel M. Forster Dec 2025

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 Dec 2025

Computing For Tax Planning Tax, Harley M. Courtney, Patrica C. Elliott

Tax Adviser

No abstract provided.


Tax Clinic, Jerome Toder Dec 2025

Tax Clinic, Jerome Toder

Tax Adviser

No abstract provided.


Partial Liquidations: Some Characteristics, Quirks And Questions (Part Ii), Frank M. Burke Jr., Byron A. Parker Dec 2025

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 Dec 2025

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 Dec 2025

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 Dec 2025

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 Dec 2025

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 Dec 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin Dec 2025

Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin

Tax Adviser

No abstract provided.


Tax Clinic, Thomas S. Oehring Dec 2025

Tax Clinic, Thomas S. Oehring

Tax Adviser

No abstract provided.