Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Taxation (16672)
- Arts and Humanities (2567)
- Feminist, Gender, and Sexuality Studies (2409)
- Women's Studies (2405)
- Business Administration, Management, and Operations (1900)
-
- Social and Behavioral Sciences (1505)
- Finance and Financial Management (1326)
- Economics (1140)
- Corporate Finance (962)
- Finance (660)
- Public Affairs, Public Policy and Public Administration (646)
- Education (629)
- Operations and Supply Chain Management (620)
- Public Administration (582)
- Marketing (545)
- Management Sciences and Quantitative Methods (458)
- Business Analytics (381)
- Business Law, Public Responsibility, and Ethics (374)
- Insurance (373)
- Entrepreneurial and Small Business Operations (366)
- Business and Corporate Communications (327)
- Higher Education (303)
- Human Resources Management (291)
- Technology and Innovation (252)
- Management Information Systems (244)
- International Business (223)
- Organizational Behavior and Theory (208)
- Curriculum and Instruction (180)
- Institution
-
- University of Mississippi (33347)
- Singapore Management University (918)
- Al-Muthanna University (571)
- Brigham Young University (479)
- De La Salle University (302)
-
- Universitas Indonesia (286)
- University of Nebraska - Lincoln (199)
- Western Kentucky University (178)
- Walden University (159)
- Illinois State University (138)
- Universitas Padjadjaran (133)
- University of Arkansas, Fayetteville (130)
- Marquette University (119)
- Kennesaw State University (117)
- Morehead State University (102)
- Liberty University (79)
- Claremont Colleges (72)
- Louisiana State University (63)
- University of South Florida (63)
- University of Richmond (58)
- Technological University Dublin (57)
- University of Dayton (57)
- Bryant University (56)
- University of New Hampshire (56)
- San Jose State University (50)
- Association of Arab Universities (49)
- University of Texas Rio Grande Valley (47)
- East Tennessee State University (46)
- University of Central Florida (46)
- University of Malaya (46)
- Keyword
-
- Etc (1692)
- Questions (1197)
- Accounting -- Examinations (1131)
- American Institute of Certified Public Accountants (1094)
- Accounting firms -- Management (887)
-
- Accounting -- Law and Legislation -- Periodicals (883)
- Taxation -- Law and legislation -- United States (804)
- Books -- Reviews (652)
- American Institute of Accountants (620)
- Manuals (605)
- Accounting (484)
- Finance (450)
- Auditing -- Standards -- United States (419)
- Accounting -- Study and teaching (396)
- Accounting -- Periodicals; Tax planning -- Periodicals (382)
- Ross (364)
- Accounting -- Societies (361)
- Etc. (353)
- Accounting -- Bibliography (339)
- Auditing (339)
- Accounting -- Bibliographies (336)
- Accounting -- Vocational guidance (319)
- Income tax -- United States (250)
- Accountants -- Professional ethics (243)
- Accounting -- Law and legislation -- United States -- States (238)
- Financial statements (233)
- Accounting -- Standards -- United States (230)
- American Association of Public Accountants (213)
- American Institute of Certified Public Accountants. Auditing Standards Board; Minutes; Auditing -- Standards --United States (209)
- Taxation -- United States (209)
- Publication Year
- Publication
-
- Journal of Accountancy (6616)
- Newsletters (4307)
- Association Sections, Divisions, Boards, Teams (2860)
- Guides, Handbooks and Manuals (2590)
- Woman C.P.A. (2397)
-
- Tax Adviser (2054)
- Haskins and Sells Publications (1783)
- Industry Guides (AAGs), Risk Alerts, and Checklists (1455)
- Exposure Drafts, Comment Letters, and Statements of Position (1068)
- Accounting Historians Notebook (949)
- Touche Ross Publications (911)
- Accounting Historians Journal (892)
- Research Collection School Of Accountancy (756)
- American Institute of Accountants (671)
- Muthanna Journal of Administrative and Economics Sciences (571)
- AICPA Committees (485)
- AICPA Professional Standards (458)
- Individual and Corporate Publications (441)
- Honors Theses (431)
- Management Services: A Magazine of Planning, Systems, and Controls (412)
- Faculty Publications (402)
- Federal Publications (397)
- AICPA Annual Reports (334)
- DLSU Business & Economics Review (297)
- Publications of Accounting Associations, Societies, and Institutes (243)
- Accounting Hall of Fame Brochures (240)
- Proceedings of the University of Kansas Symposium on Auditing Problems (226)
- Examinations and Study (203)
- Management Adviser (202)
- State Publications (193)
- Publication Type
- File Type
Articles 5401 - 5430 of 39911
Full-Text Articles in Accounting
Text Analytics Approach To Examining Corporate Social Responsibility, Nurul Asyikeen Binte Azhar, Gary Pan, Poh Sun Seow, Andrew Koh, Wan Ying Tay
Text Analytics Approach To Examining Corporate Social Responsibility, Nurul Asyikeen Binte Azhar, Gary Pan, Poh Sun Seow, Andrew Koh, Wan Ying Tay
Research Collection School Of Computing and Information Systems
This research article explores a text analyticsapproach to assess the prominence of corporate social responsibility in 554Singapore-listed firms through a content analysis of the news. Instead ofrelying on publications by the firms, third-party news coverage is used toreduce potential biases due to over-reporting. A dataset of news articles onthe included firms published during fiscal years 2015 and 2016 is crawled, andthe articles’ content is parsed to search for information related to corporatesocial responsibility. Graph theory is subsequently used to create acollaborative network of listed firms’ corporate social responsibilityactivities. The results highlight a more automated and scalable means ofassessing the prominence …
دراسة تأثير اليات الادارة الرشيدة لتقنية المعلومات في الاداء التنظيمي ذو الوجهة المعتمدة على تقنية المعلومات, عبد العظيم دريفش جبار الزيادي
دراسة تأثير اليات الادارة الرشيدة لتقنية المعلومات في الاداء التنظيمي ذو الوجهة المعتمدة على تقنية المعلومات, عبد العظيم دريفش جبار الزيادي
Muthanna Journal of Administrative and Economics Sciences
No abstract provided.
اثر تنوع المحفظة الاستثمارية في تقليل المخاطر المالية دراسة تحليلية في عينة من الشركات الصناعية العراقية, سعد مجيد الجنابي
اثر تنوع المحفظة الاستثمارية في تقليل المخاطر المالية دراسة تحليلية في عينة من الشركات الصناعية العراقية, سعد مجيد الجنابي
Muthanna Journal of Administrative and Economics Sciences
No abstract provided.
دور الانغماس الوظيفي في تفسير العلاقة بين موارد الوظيفة وجودة الخدمة المصرفية دراسة تحليلية لآراء عينة من العاملين في المصارف التجارية الحكومية في محافظة المثنى, عامر علي حسين العطوي, زينه فالح حميد
دور الانغماس الوظيفي في تفسير العلاقة بين موارد الوظيفة وجودة الخدمة المصرفية دراسة تحليلية لآراء عينة من العاملين في المصارف التجارية الحكومية في محافظة المثنى, عامر علي حسين العطوي, زينه فالح حميد
Muthanna Journal of Administrative and Economics Sciences
No abstract provided.
الجودة الشاملة ودورها في تحسين الاداء التشغيلي للعاملين 2017 – 2018, قاسم محمد العنزي, حسنين حسين هاتف
الجودة الشاملة ودورها في تحسين الاداء التشغيلي للعاملين 2017 – 2018, قاسم محمد العنزي, حسنين حسين هاتف
Muthanna Journal of Administrative and Economics Sciences
No abstract provided.
دور نظم المعلومات الضريبية في حصر المكلفين الخاضعين للضريبة دراسة تطبيقية في الهيئة العامة للضرائب, انور عباس ناصر, عبد الامير زامل لطيف, حسن نايف ملاخ
دور نظم المعلومات الضريبية في حصر المكلفين الخاضعين للضريبة دراسة تطبيقية في الهيئة العامة للضرائب, انور عباس ناصر, عبد الامير زامل لطيف, حسن نايف ملاخ
Muthanna Journal of Administrative and Economics Sciences
No abstract provided.
تقييم المصارف التجارية وفق نموذج Camels بأسلوب مقارن بحث تطبيقي على عينة من المصارف الاهلية التجارية, محمد محمود الطائي, حسام عباس علي
تقييم المصارف التجارية وفق نموذج Camels بأسلوب مقارن بحث تطبيقي على عينة من المصارف الاهلية التجارية, محمد محمود الطائي, حسام عباس علي
Muthanna Journal of Administrative and Economics Sciences
No abstract provided.
دور صناديق الثروة السيادية في دعم الموازنة العامة لبلدان نفطية مختارة (النرويج ، الجزائر), عقيل حميد جابر الحلو, زينب شاكر جبير
دور صناديق الثروة السيادية في دعم الموازنة العامة لبلدان نفطية مختارة (النرويج ، الجزائر), عقيل حميد جابر الحلو, زينب شاكر جبير
Muthanna Journal of Administrative and Economics Sciences
No abstract provided.
تخفيض كلفة الخدمة المصرفية وتحسين تسعيرها تطويرها بأستعمال تقنية الكلفة المستهدفة بحث تطبيقي في مصرف الرشيد الادارة العامة وبعض فروعه, امتثال رشيد بجاي الطائي
تخفيض كلفة الخدمة المصرفية وتحسين تسعيرها تطويرها بأستعمال تقنية الكلفة المستهدفة بحث تطبيقي في مصرف الرشيد الادارة العامة وبعض فروعه, امتثال رشيد بجاي الطائي
Muthanna Journal of Administrative and Economics Sciences
No abstract provided.
دور التخصص المهني للتدقيق في زيادة موثوقية المعلومات المحاسبية في الشركات العراقية دراسة استطلاعية في عينة من المصارف وشركات الاستثمار العراقية, عزيز محمد عزيز, عقيل جابر كاظم
دور التخصص المهني للتدقيق في زيادة موثوقية المعلومات المحاسبية في الشركات العراقية دراسة استطلاعية في عينة من المصارف وشركات الاستثمار العراقية, عزيز محمد عزيز, عقيل جابر كاظم
Muthanna Journal of Administrative and Economics Sciences
No abstract provided.
اثر المجالات المعرفية Pmbok في جودة المشروع دراسة ميدانية لآراء عينة من العاملين في المشاريع الانشائية التابعة لوزارة الاعمار والاسكان في محافظة ذي قار, قاسم نايف المحياوي, دعاء حسين نعيم الوائلي
اثر المجالات المعرفية Pmbok في جودة المشروع دراسة ميدانية لآراء عينة من العاملين في المشاريع الانشائية التابعة لوزارة الاعمار والاسكان في محافظة ذي قار, قاسم نايف المحياوي, دعاء حسين نعيم الوائلي
Muthanna Journal of Administrative and Economics Sciences
No abstract provided.
تأثير اليات التعلم التنظيمي في تعزيز الرشاقة الاستراتيجية بحث استطلاعي لآراء عينة من القيادات العليا في المصارف الاهلية لمحافظات الفرات الاوسط, جواد محسن راضي, مثنى توفيق عبد الحسن الموسوي
تأثير اليات التعلم التنظيمي في تعزيز الرشاقة الاستراتيجية بحث استطلاعي لآراء عينة من القيادات العليا في المصارف الاهلية لمحافظات الفرات الاوسط, جواد محسن راضي, مثنى توفيق عبد الحسن الموسوي
Muthanna Journal of Administrative and Economics Sciences
No abstract provided.
اثر نافذة بيع العملة الاجنبية على سعر الصرف في العراق للمدة 2004-2016, صباح رحيم مهدي, امل عبد الحسن
اثر نافذة بيع العملة الاجنبية على سعر الصرف في العراق للمدة 2004-2016, صباح رحيم مهدي, امل عبد الحسن
Muthanna Journal of Administrative and Economics Sciences
No abstract provided.
السيولة المصرفية واثرها على البطالة في العراق للمدة 2004- 2016, غسان طارق ظاهر, سلام هاشم محمد
السيولة المصرفية واثرها على البطالة في العراق للمدة 2004- 2016, غسان طارق ظاهر, سلام هاشم محمد
Muthanna Journal of Administrative and Economics Sciences
No abstract provided.
الرقابة على المشاريع الاستثمارية ودورها في اصدار التقارير الثلاثية بحث تطبيقي على عينة من المشاريع الاستثمارية في المحافظات, وعد هادي عبد الحساني
الرقابة على المشاريع الاستثمارية ودورها في اصدار التقارير الثلاثية بحث تطبيقي على عينة من المشاريع الاستثمارية في المحافظات, وعد هادي عبد الحساني
Muthanna Journal of Administrative and Economics Sciences
No abstract provided.
دور المعرفة الضمنية في تحسين جودة التدقيق دراسة تطبيقية في اقسام التدقيق والرقابة لكليات جامعة القاسية, بيداء فاضل جاسم
دور المعرفة الضمنية في تحسين جودة التدقيق دراسة تطبيقية في اقسام التدقيق والرقابة لكليات جامعة القاسية, بيداء فاضل جاسم
Muthanna Journal of Administrative and Economics Sciences
No abstract provided.
Effective Tax Rates For Multinational And Domestic Corporations: A Closer Examination, Allen Lee Ryan
Effective Tax Rates For Multinational And Domestic Corporations: A Closer Examination, Allen Lee Ryan
LSU Doctoral Dissertations
This study investigates the differences in effective tax rates between U.S. multinational corporations and U.S. domestic corporations during the past 30 years. In a recent article published in the Journal of Financial Economics, Dyreng et al. (2017) found that cash effective tax rates for U.S. multinational and U.S. domestic corporations have been declining since 1988. The authors also found that multinational corporations show a higher cash effective tax rate when compared to domestic corporations. Using federal and state effective tax rates, I first examine the difference between these tax rates for multinational and domestic corporations. I find mixed results …
Are Transfer Pricing Disclosures Related To Tax Reporting Transparency? The Impact Of Auditor-Provided Transfer Pricing Services, Stephanie Y. Walton
Are Transfer Pricing Disclosures Related To Tax Reporting Transparency? The Impact Of Auditor-Provided Transfer Pricing Services, Stephanie Y. Walton
USF Tampa Graduate Theses and Dissertations
In this study I investigate whether managers’ voluntary disclosure of transfer pricing information in the 10-K is related to firms’ tax reporting transparency. Transfer pricing disclosures could be used to convey managers’ private information about risks and uncertainties underlying firms’ transfer pricing activities or alternatively be used to discount or disclaim these risks. Using several common proxies for tax reporting transparency, I find evidence that transfer pricing disclosures are generally associated with lower tax transparency, suggesting that these disclosures may be primarily opportunistic. However, when firms use their auditor for transfer pricing services, I find that these transfer pricing disclosures …
Auditing Standards Board (Asb) Meeting Highlights March 8, 2019 Conference Call, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting Highlights March 8, 2019 Conference Call, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb), March 8, 2019, Meeting Agenda Teleconference, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb), March 8, 2019, Meeting Agenda Teleconference, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Abuses And Penalties Of A Corporate Tax Inversion, James G.S. Yang, Leonard Lauricella, Frank J. Aquilino
Abuses And Penalties Of A Corporate Tax Inversion, James G.S. Yang, Leonard Lauricella, Frank J. Aquilino
Department of Accounting and Finance Faculty Scholarship and Creative Works
There is a serious problem in international taxation today. Many United States (U.S.) multinational corporations have moved abroad to take advantage of a lower tax rate in a foreign country. As a consequence, the tax base in the U.S. has been seriously eroded. This practice is known as “corporate tax inversion”. This paper discusses the abuses and penalties of this phenomenon. It is rooted in some deficiencies in the U.S. tax law. This paper points out that the U.S. has the highest corporate tax rate in the world. It imposes tax on worldwide income. It permits deferral of tax on …
Examining An Experiential Learning Approach To Prepare Students For The Volatile, Uncertain, Complex And Ambiguous (Vuca) Work Environment, Poh Sun Seow, Gary Pan, Grace Koh
Examining An Experiential Learning Approach To Prepare Students For The Volatile, Uncertain, Complex And Ambiguous (Vuca) Work Environment, Poh Sun Seow, Gary Pan, Grace Koh
Research Collection School Of Accountancy
Due to the constantlychanging work environment, there is a need for universities to produce studentswho can adapt in a volatile, uncertain, complex and ambiguous (VUCA) work environment.A university in Singapore introduced its UNIS-X experiential learning pedagogyto prepare her students with future work skills to cope with a VUCA work environment.The UNIS-X approach encompasses four principles (project-based learning;interdisciplinarity; close collaboration between faculty and external partners;and active mentoring) in a single course. The aim of this study is to examinethe effectiveness of the UNIS-X experiential learning pedagogy. Although theUNIS-X group has a higher improvement of problem-solving skills compared to thenon-UNIS-X group, the …
Corporate Tax Aggressiveness And Insider Trading, Sung Gon Chung, Beng Wee Goh, Kiat Bee Jimmy Lee, Terry Shevlin
Corporate Tax Aggressiveness And Insider Trading, Sung Gon Chung, Beng Wee Goh, Kiat Bee Jimmy Lee, Terry Shevlin
Research Collection School Of Accountancy
We examine the association between corporate tax aggressiveness and theprofitability of insider trading under the assumption that insider tradingprofits reflect managerial opportunism. We document that insider purchaseprofitability, but not sales profitability, is significantly higher on average inmore tax aggressive firms. We also find that the positive association between taxaggressiveness and insider purchase profitability is attenuated for firms withmore effective monitoring and is accentuated for firms with a more opaqueinformation environment.In addition, we provide empirical evidence that tax aggressiveness issignificantly associated with greater insider sales volume in the fiscal yearprior to a stock price crash. Finally, we find that the association …
Reviewing The Oecd's And The Eu’S Assessment Of Singapore's Development And Expansion Incentive, Frederik Boulogne
Reviewing The Oecd's And The Eu’S Assessment Of Singapore's Development And Expansion Incentive, Frederik Boulogne
Research Collection School Of Accountancy
This paper analyses and describes which norms can be derived from the OECD’s and the EU’s work on preventing harmful taxation that influence how Singapore should design and administer its Development and Expansion Incentive (‘DEI’). This analysis is relief upon in reviewing the Forum on Harmful Tax Practice’s conclusion that the DEI is not harmful and the decision not to place Singapore on the EU’s list of non-cooperative jurisdictions; a decision that suggests that the Council of the European Union considers Singapore to have adequately implemented the minimum anti-BEPS standards, of which BEPS Action 5 is one. These verdicts are, …
The Impact Of Double Tax Treaties On Inward Fdi In Asean Countries, Yue Dong
The Impact Of Double Tax Treaties On Inward Fdi In Asean Countries, Yue Dong
Research Collection School Of Accountancy
This study aims to assess the impact of double taxation treaties (DTT) on FDI inflows in 10 ASEAN countries from 1989 to 2016. There are two objectives of double taxation treaties. The first one is to alleviate the problem of global double taxation, which has a stimulating effect on FDI. The second objective is the sharing of information between governments, which can prevent tax evasion and thus discourage FDI. The findings suggest that new DTTs in ASEAN have a positive but insignificant impact on the FDI inflows into the region. However, the impact of old DTTs on FDI is significantly …
Government Auditing Standards And Single Audits, March 1, 2019; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)
Government Auditing Standards And Single Audits, March 1, 2019; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Not-For-Profit Entities, March 1, 2019; Audit And Accounting Guide, Pak-Aims (American Institute Of Management Sciences)
Not-For-Profit Entities, March 1, 2019; Audit And Accounting Guide, Pak-Aims (American Institute Of Management Sciences)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
State And Local Governments, March 1, 2019; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
State And Local Governments, March 1, 2019; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
A Step Forward For Tax Dispute Resolution Between China And Asean Countries Under The Belt And Road Initiative, Diheng Xu
Research Collection School Of Accountancy
China has a closer business relationship with Southeast Asian countries under the Belt and Road Initiative (BRI). To ensure tax certainty for the investment, it is necessary to establish an effective and efficient tax dispute resolution mechanism. The mutual agreement procedure (MAP) is the primary means, but it has its limitations, especially for countries in this region. Arbitration could be a powerful complementary to the MAP. China has established a new BRI Court-connected and Mediation Centre (Centre) that aims to resolve commercial disputes in this region. It seems like a new alternative for resolving tax disputes since it combines mediation …
Do Corporate Site Visits Impact Stock Prices?, Qiang Cheng, Fei Du, Brian Yutao Wang, Xin Wang
Do Corporate Site Visits Impact Stock Prices?, Qiang Cheng, Fei Du, Brian Yutao Wang, Xin Wang
Research Collection School Of Accountancy
We examine the stock price impact of corporate site visits using a unique dataset of site visits to listed firms in China. Our main findings are as follows. First, the market reaction around corporate site visits is statistically and economically significant and is stronger for group visits, visits conducted by mutual fund managers, visits covering accounting and finance topics, visits to firms with poor information environments, and visits to manufacturing firms. Second, the stock returns around site visits are positively associated with firms’ future performance. Third, the changes in visiting funds’ holdings are more predictive of firms’ future performance than …