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Full-Text Articles in Accounting

H.R. 10 Plans Under The 1974 Pension Reform Law, Bruce Moore Nov 2025

H.R. 10 Plans Under The 1974 Pension Reform Law, Bruce Moore

Tax Adviser

No abstract provided.


Competent Authority: Settlement Of International Tax Disputes, John F. Hanlon Nov 2025

Competent Authority: Settlement Of International Tax Disputes, John F. Hanlon

Tax Adviser

No abstract provided.


The Relationship Between Theory Of Planned Behavior Constructs And Small Business Owners’ Tax Evasion And Avoidance Behaviors, Kenyatta Patton Nov 2025

The Relationship Between Theory Of Planned Behavior Constructs And Small Business Owners’ Tax Evasion And Avoidance Behaviors, Kenyatta Patton

Walden Dissertations and Doctoral Studies

The U.S. Department of the Treasury incurs substantial costs due to a tax gap, and the U.S. Internal Revenue Service has limited capacity to implement non-enforcement strategies without a deeper understanding of the behavioral drivers of tax non-compliance. Grounded in the theory of planned behavior, the purpose of this quantitative, correlational study was to explore the relationships between small business owners’ attitudes toward taxation, social norms, perceived behavioral control, and tax compliance behaviors. The participants comprised 121 small business owners in the Atlanta, Georgia, metropolitan area. They completed a combined survey consisting of the ethics of tax evasion survey instrument …


Investigating The Relationship Between Noun Classes And Plant Folk Taxonomy In Chasu Language Of Kilimanjaro Region In Tanzania, Peter Rabson Mziray Nov 2025

Investigating The Relationship Between Noun Classes And Plant Folk Taxonomy In Chasu Language Of Kilimanjaro Region In Tanzania, Peter Rabson Mziray

Journal of Humanities and Social Sciences

The current study investigates the relationship between noun classes and plant folk taxonomy in Chasu (G 22). The study focuses on two objectives: the first objective is to describe the plant folk taxonomy in Chasu and the second objective is to determine the relationship between noun classes and plant folk taxonomy in Chasu. Data were collected from rural villages in Same and Mwanga districts by using free listing, field interviews (jungle-walk-and-identify), and written texts containing Chasu plant names. The findings reveal that Chasu folk taxonomy reflects different ethnobotanical categories; including a unique beginner which is mmea/mimea ‘plant(s)’, and three life …


Identifying Effective Corporate Financial Strategies For Overcoming Economic Shocks: A Literature Review, Selvi Permata Groda, Muazila Norisnita Nov 2025

Identifying Effective Corporate Financial Strategies For Overcoming Economic Shocks: A Literature Review, Selvi Permata Groda, Muazila Norisnita

Jurnal Administrasi Bisnis Terapan

The current era of heightened global economic uncertainty necessitates a thorough understanding of corporate financial strategies that enable firms to weather economic shocks. This literature review systematically identifies and analyzes financial strategies and practices that have demonstrated effectiveness in mitigating the negative impacts of events such as geopolitical instability. The methodology involves a comprehensive synthesis of existing scholarly articles focusing on corporate finance responses to global economic volatility. This study examines strategies related to funding, capital structure, cash management, and investment, evaluating their success in fostering financial resilience. Furthermore, the review integrates relevant financial theories, including the pecking order, trade-off, …


The Tax Adviser, Volume 2, Number 12, December 1971, American Institute Of Certified Public Accountants Nov 2025

The Tax Adviser, Volume 2, Number 12, December 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Index: Subject Index -12 Months Ended November 1971; Author Index -12 Months Ended November 1971, American Institute Of Certified Public Accountants Nov 2025

Index: Subject Index -12 Months Ended November 1971; Author Index -12 Months Ended November 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Nov 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Professions At Work: Tra Proposed Regulations: Comments, Herbert Finkston Nov 2025

Professions At Work: Tra Proposed Regulations: Comments, Herbert Finkston

Tax Adviser

No abstract provided.


Estate Planning: Analyzing Life Insurance Policies, Edward S. Schlesinger Nov 2025

Estate Planning: Analyzing Life Insurance Policies, Edward S. Schlesinger

Tax Adviser

No abstract provided.


Tax Clinic, Thomas S. Oehring Nov 2025

Tax Clinic, Thomas S. Oehring

Tax Adviser

No abstract provided.


Managing The Corporate Tax Function, David I. Fisher Nov 2025

Managing The Corporate Tax Function, David I. Fisher

Tax Adviser

No abstract provided.


Hot Stock-After The Tax Reform Act, Abraham L. Kendal Nov 2025

Hot Stock-After The Tax Reform Act, Abraham L. Kendal

Tax Adviser

No abstract provided.


Proposed Changes In The Taxation Of Advertising Income Of Exempt Organization Publications, John Ellicott Nov 2025

Proposed Changes In The Taxation Of Advertising Income Of Exempt Organization Publications, John Ellicott

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 2, Number 11, November 1971, American Institute Of Certified Public Accountants Nov 2025

The Tax Adviser, Volume 2, Number 11, November 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Index: Subject Index-12 Months Ended October 1971; Author Index-12 Months Ended October 1971, American Institute Of Certified Public Accountants Nov 2025

Index: Subject Index-12 Months Ended October 1971; Author Index-12 Months Ended October 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Nov 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Washington Report: Conformity Of Tax And Financial Accounting, Gilbert Simonetti Jr. Nov 2025

Washington Report: Conformity Of Tax And Financial Accounting, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.


Tax Clinic, William E. Neuhauser Nov 2025

Tax Clinic, William E. Neuhauser

Tax Adviser

No abstract provided.


Professions At Work: Tra Proposed Regulations: Comments, Herbert Finkston Nov 2025

Professions At Work: Tra Proposed Regulations: Comments, Herbert Finkston

Tax Adviser

No abstract provided.


Use Of The “T Account” Method By The Irs In Reconstruction Of Income, Earl F. Davis, Frank E. Simms Nov 2025

Use Of The “T Account” Method By The Irs In Reconstruction Of Income, Earl F. Davis, Frank E. Simms

Tax Adviser

No abstract provided.


Reverse Acquisitions, Hugh T. Mcdonald Nov 2025

Reverse Acquisitions, Hugh T. Mcdonald

Tax Adviser

No abstract provided.


Form 706-Format And Problems Occasioned By Community Property, Robert L. Bean Nov 2025

Form 706-Format And Problems Occasioned By Community Property, Robert L. Bean

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 2, Number 10, October 1971, American Institute Of Certified Public Accountants Nov 2025

The Tax Adviser, Volume 2, Number 10, October 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Index: Subject Index -12 Months Ended September 1971; Author Index-12 Months Ended September 1971, American Institute Of Certified Public Accountants Nov 2025

Index: Subject Index -12 Months Ended September 1971; Author Index-12 Months Ended September 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Nov 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Washington Report: Nixon’S Tax Proposals Go Through The Mill(S), Gilbert Simonetti Jr. Nov 2025

Washington Report: Nixon’S Tax Proposals Go Through The Mill(S), Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.


Working With The Irs: Irs’S Revenue Agent, Richard P. Vinal Nov 2025

Working With The Irs: Irs’S Revenue Agent, Richard P. Vinal

Tax Adviser

No abstract provided.


Tax Clinic, Walter C. Frank Nov 2025

Tax Clinic, Walter C. Frank

Tax Adviser

No abstract provided.


Professions At Work: Tra Proposed Regulations: Comments, Herbert Finkston Nov 2025

Professions At Work: Tra Proposed Regulations: Comments, Herbert Finkston

Tax Adviser

No abstract provided.