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Articles 631 - 660 of 40438
Full-Text Articles in Accounting
Significant Recent Developments Concerning Consolidated Returns, Burton M. Mirsky, Pat J. Tozzi
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
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
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
Subject Index, 12 Months Ended April 1974, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Eugene S. Linett
Professions At Work: Additional Legislative Comments, Joel M. Forster
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
Computing For Tax Planning Tax, Harley M. Courtney, Patrica C. Elliott
Tax Adviser
No abstract provided.
Tax Clinic, Jerome Toder
Partial Liquidations: Some Characteristics, Quirks And Questions (Part Ii), Frank M. Burke Jr., Byron A. Parker
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
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
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
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
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
Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin
Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin
Tax Adviser
No abstract provided.
Tax Clinic, Thomas S. Oehring
Professions At Work: A Report On Complexity And The Income Tax (Part Ii), New York State Bar Association. Tax Section. Committee On Tax Policy
Professions At Work: A Report On Complexity And The Income Tax (Part Ii), New York State Bar Association. Tax Section. Committee On Tax Policy
Tax Adviser
No abstract provided.
Reits: Problems And Possible Solutions, Burton M. Mirsky, Barry S. Auerbach
Reits: Problems And Possible Solutions, Burton M. Mirsky, Barry S. Auerbach
Tax Adviser
No abstract provided.
Pressures For Tax Conformity, Robert G. Skinner
The Tax Adviser, Volume 3, Number 11, November 1972, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 3, Number 11, November 1972, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Index: Subject Index—12 Months Ended October 1972; Author Index—12 Months Ended October 1972, American Institute Of Certified Public Accountants
Index: Subject Index—12 Months Ended October 1972; Author Index—12 Months Ended October 1972, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Harry Z. Garian
Professions At Work: A Report On Complexity And The Income Tax (Part I), New York State Bar Association. Tax Section. Committee On Tax Policy
Professions At Work: A Report On Complexity And The Income Tax (Part I), New York State Bar Association. Tax Section. Committee On Tax Policy
Tax Adviser
No abstract provided.
Washington Report: Property Tax Reform: A Preliminary Acir Report, Gilbert Simonetti Jr.
Washington Report: Property Tax Reform: A Preliminary Acir Report, Gilbert Simonetti Jr.
Tax Adviser
No abstract provided.
Tax Clinic, Norman Ruecker
Hidden Assets And Latent Liabilities: The Non-Employee Spouse’S Community Interest In Qualified Deferred Compensation Plans, John R. Cohan, Albert J. Fink
Hidden Assets And Latent Liabilities: The Non-Employee Spouse’S Community Interest In Qualified Deferred Compensation Plans, John R. Cohan, Albert J. Fink
Tax Adviser
No abstract provided.
Some Practical Applications Of The New Disc Provisions (Part Ii) In, Walter A. Slowinski
Some Practical Applications Of The New Disc Provisions (Part Ii) In, Walter A. Slowinski
Tax Adviser
No abstract provided.
Byrum Case And Closely Held Stock: An Analysis, Richard Covey
Byrum Case And Closely Held Stock: An Analysis, Richard Covey
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 3, Number 10, October 1972, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 3, Number 10, October 1972, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Index: Author Index—12 Months Ended September 1972, American Institute Of Certified Public Accountants
Index: Author Index—12 Months Ended September 1972, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.