The Taxpayer Advocacy Panel:An Opportunity to Collaborate With the IRS
The Taxpayer Advocacy Panel (TAP) of the IRS is another way CPAs can serve their clients and all taxpayers, by listening to their concerns and recommending improvements to the Service. Some of the many measures the TAP has championed and seen adopted by the Service include the automatic sixmonth filing extension for income taxes and improvements to the Disaster Losses Kit of forms and publications needed by victims of disasters.
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Paul A. Shoemaker
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A Case for Updating Management Accountants' Ethical Standards
Co-Authored by: Shaub, Mike
No Summary Available
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James F. Brown, Jr.
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A Framework for the Selection of Representative Financial Ratios
No Summary Available
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Kung H. Chen
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A Model for Small Group Writing Labs in an Accounting Curriculum
Co-Authored by: O'Conner, Thomas J.
No Summary Available
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Linda V. Ruchala
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A Reply
Co-Authored by: Shaub, M.
No Summary Available
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Janice E. Lawrence
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A Strategic Aid to Internal Control - The Accounting Policy Manual
No Summary Available
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James F. Brown, Jr.
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A Study of Reporting Probabilistic Accounting Figures
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Kung H. Chen
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A Study of the Consensus on Disclosure Among Public Accountants and Security Analysts - An Alternative Interpretation
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Kung H. Chen
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A Transaction Cost Explanation of the Use of Subunit Budgeting by S&Ls
Co-Authored by: Hill, John W.
No Summary Available
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Linda V. Ruchala
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Accounting Conservatism and Firm Life-Cycle Stages
n/a
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Kung H. Chen
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Accounting Curriculum of AACSB Schools Intending to Seek Accreditation
Co-Authored by: Balke, Thomas E.
No Summary Available
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James F. Brown, Jr.
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Accounting Narratives: A Review of Empirical Studies of Content and Readability
Co-Authored by: Jones, Michael
No Summary Available
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Paul A. Shoemaker
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Activity Ratios
No Summary Available
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Kung H. Chen
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An Analysis of Tax Legislation Affecting Disabled Taxpayers
Co-Authored by: LeClere, Marc
No Summary Available
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Paul A. Shoemaker
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An Analysis of the Relative U.S. Tax Burden of U.S. Corporations Having Substantial Foreign Ownership
Co-Authored by: Kinney, Michael
Many studies have documented a lower income tax burden for U.S. operations of foreign companies relative to other U.S. firms. Explanations offered or this circumstance include transfer pricing manipulations, differences in ownership
concentration/control between foreign and domestic
firms, real differences in operating costs (such as those related to agency issues) between domestic and foreign firms, differences in competitive strategies, and differences in ...
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Janice E. Lawrence
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An Empirical Analysis of Useful Financial Ratios
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Kung H. Chen
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An Equity Analysis of Tax Policy Towards the Elderly
No Summary Available
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Paul A. Shoemaker
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Annual and Quarterly Financial Data: Accuracy of Investment Decisions
Co-Authored by: Al-Darayseh, Musa
No Summary Available
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James F. Brown, Jr.
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Assessing Industry Risk by Ratio Analysis: A Comment
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Kung H. Chen
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Centel's Approach to Internal Control - An Accounting Policy Manual
Co-Authored by: Meyer, John
No Summary Available
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James F. Brown, Jr.
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Characteristics Associated with Audit Delay in the Monitoring of Low Income Housing Projects
Co-Authored by: Bryan, B.
No Summary Available
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Janice E. Lawrence
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Confidence Intervals for the Suits Index
Roy, Atrayee Ghosh Co-Author
The Suites Index is often used in tax policy analysis to measure the degree of progressivity of a tax, or to analyze changes in progressivity under alternative tax regimes. As a point estimator, however, the Index provides researchers with no assistance in assessing whether changes are in fact statistically significant. We present a bootstrap methodology by which researchers can estimate confidence intervals for differences in Suits Indices. We also illustrate the...
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John E. Anderson (Economics)
Paul A. Shoemaker
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Controlling the Moral Hazard Created by Limiting Liability
No Summary Available
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Richard A. DeFusco (Finance)
Paul A. Shoemaker
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Determinates of Irregularities Reported by Audits of a Federal Loan Program
No Summary Available
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Janice E. Lawrence
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Differences in Professional Skepticism Across Levels in the Firm
Co-Authored by: Shaub, M.
No Summary Available
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Janice E. Lawrence
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Diversification and Capital Structure: Some International Evidence.
n/a
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Kung H. Chen
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Do Accountants Need More Education?
Co-Authored by: Balke, Thomas E.
No Summary Available
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James F. Brown, Jr.
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Earnings Quality Effect of State Antitakeover Statutes
n/a
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Kung H. Chen
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Empirical Research on the Information Content of Financial Leverage: A Review and Critique
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Kung H. Chen
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Escalation and the Diffusion of Responsibility: A Commercial Lending Field Experiment
Co-Authored by: Dalton, Dan and Hill, John W.
No Summary Available
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Linda V. Ruchala
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Ethical Construction of Auditors: An Examination of the Effects of Gender and Career Level
Co-Authored by: Shaub, M.
No Summary Available
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Janice E. Lawrence
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Ethics, Experience, and Professional Skepticism: A Situational Analysis
Co-Authored by: Shaub, M.
No Summary Available
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Janice E. Lawrence
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Evidence of Manipulation of Taxable Income by Foreign-Controlled US Corporations
Co-Authored by: Kinney, M.
No Summary Available
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Janice E. Lawrence
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Factors Influencing Slack in Governmental Budget Processes
Co-Authored by: Moore, Walter B.
No Summary Available
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James F. Brown, Jr.
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Financial Incentives for Graduate Tax Education Offered by Public Accounting Firms
Co-Authored by: Stara, Nancy
No Summary Available
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Paul A. Shoemaker
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Firm Specifics and Economic Environment: Determinants of Corporate Failure
Co-Authored by: Al-Darayseh, Musa and Balke, Tom
No Summary Available
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James F. Brown, Jr.
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Foreign Direct Investment in Defense Contractors: Circumventing the Buy American Act
Co-Authored by: Vendrzyk, V.
No Summary Available
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Janice E. Lawrence
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Fundamental Information Analysis in the Oil and Gas Industry: Key Analysts Share their Opinions
Co-Authored by: Quirin, J.
No Summary Available
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Janice E. Lawrence
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How Does Material Differ from Significant, Important and Substantial? Time for Clarification
Co-Authored by: Wallace, Wanda
No Summary Available
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Renee Price
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How New AACSB Accounting Standards are Viewed
Co-Authored by: Balke, Thomas E.
No Summary Available
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James F. Brown, Jr.
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How U.S. Firms Conduct Strategic Planning
No Summary Available
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James F. Brown, Jr.
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Information Content of Financial Leverage
Co-Authored by: Kim, Il-woon and Nance, Jon No Summary Available
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Kung H. Chen
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Insider Trading and Pay-Performance Sensitivity: An Empirical Analysis
We examine whether the sensitivity of pay to performance is associated with the amount of insider trading that managers undertake. Because insider trading profits represent an alternative form of compensation, we expect that firms will consider the compensation component provided by insider trading when designing remuneration contracts. Employing a proxy for insider trading that captures the degree to which managers trade on private information, we find evidence that an increased (a decreased) l...
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Arthur C. Allen
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Integrating Communication Skills in the Classroom: A Closer Look at Oral Communication Skills
Co-Authored by: Hill, John W.
No Summary Available
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Linda V. Ruchala
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Investment Tax Credit Effects on the United States and Canada, 1968-1985
No Summary Available
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Paul A. Shoemaker
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Managing and Controlling Specialized Assets
No Summary Available
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Linda V. Ruchala
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New Zealand Strategic Planning Practices
Co-Authored by: Burrows, Ashley
No Summary Available
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James F. Brown, Jr.
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New, Improved, or Reengineered? How to Find the Right Management Tool to Fit Your Company
No Summary Available
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Linda V. Ruchala
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Organizational Structure: LLC versus LP
Co-Authored by: Kinney, M.
No Summary Available
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Janice E. Lawrence
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Overhead Cost Pools
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Kung H. Chen
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Relative Historical Tax Burdens for Oil and Gas Industries: 1978 - 1992
Co-Authored by: Blankley, A.
No Summary Available
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Janice E. Lawrence
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Restraining Medicare Abuse: The Case of Upcoding
Many believe that some hospitals engage in upcoding, an act in which hospitals classify patients into a diagnosis related group (DRG) that yields higher reimbursement from Medicare than the DRG that is justified by patients’ medical records. For example, hospitals are reimbursed more than twice as much for DRG 79 (respiratory infections
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Arthur C. Allen
Linda V. Ruchala
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Scale of Operation, Industry, and Financial Ratios
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Kung H. Chen
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Should Accounting Data be Single-Valued Measurements
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Kung H. Chen
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Staggered Boards and Earnings Management
n/a
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Kung H. Chen
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Taxpayers' Prepayment Positions and Tax Return Preparation Fees
Individuals who have their tax returns professionally prepared often overpay estimated income taxes, effectively giving the government an interest-free loan. To understand why tax professionals may place their clients in positive prepayment positions, we draw on mental accounting theory. Mental accounting theory suggests that by placing taxpayers in positive prepayment positions, tax professionals induce a favorable mental represetnation of tax return preparation fees, perhaps allowing them to...
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Paul A. Shoemaker
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Taxpayers’ Prepayment Positions and Tax Return Preparation Fees
Co-Authored by: Barrick, John F., Burton, Greg, and Jackson, Scott
Individuals who have their tax returns professionally prepared often overpay estimated income taxes, effectively giving the government an interest-free loan. To understand this puzzle, we draw upon mental accounting theory to explain why tax professionals may place their clients in positive prepayment positions. Mental accounting theory suggests that by placing taxpayers in positive prepayment positions, tax professionals c...
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Paul A. Shoemaker
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The 150-Hour Requirement and the Number of CPA Exam Candidates, Pass Rates, and the Number Passing
This study examines the association of the 150-hour education requirement with the number of CPA exam candidates, pass rates, and the number passing. Proponents of the 150-hour requirement argue that additional education produces higher quality students who are better prepared for the CPA exam and accounting careers. Opponents argue it imposes opportunity costs on students and costly barriers to entry into public accounting. On average we find a large drop (36%) in the number of candidates in ea...
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Arthur C. Allen
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The Alltel Pavilion Case: Strategy and CVP Analysis.
n/a
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Kung H. Chen
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The Application of Mathematical Programming in Capital Rationing
Co-Authored by: Christensen, David S.
No Summary Available
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James F. Brown, Jr.
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The Curriculum Required to Develop a Tax Specialist - A Comparison of Practitioner's Opinions with Current Programs
No Summary Available
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Paul A. Shoemaker
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The Effect of Audit Firm Mergers on Audit Delay
Co-Authored by: Glover, H.
No Summary Available
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Janice E. Lawrence
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The Effect of Governmental Accounting Standards Board Statement 34 on Municipal Audit Fees
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Arthur C. Allen
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The Effect of the 150-Hour Educational Requirements On Municipal Audit Fees
We examined the change in audit fees after adoption of GASB 34 for a sample of 350 cities, correcting for audit fee inflation unrelated to GASB 34.We found that the mean (median) fee change for 2002 adopters was 4.9(2.9) percentage points higher than for non-adopters. The mean (median) fee increase for 2003 adopters, smaller cities, was 11.6% (8.6%) over the non-adoption year fee increase. Overall, we found that the adoption of Statement 34 increased mean (median) fees approximately 9% (5%) for ...
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Arthur C. Allen
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The Emerging Continuum of Materiality Needs Clarification
Co-Authored by: Wallace, Wanda
No Summary Available
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Renee Price
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The Impact of Auditor Tenure on Initial Bond Ratings
Co-Authored by: Duane Brandon and Jack Maher
The desirability of mandated auditor rotation represents an ongoing debate in the accounting profession. Proponents assert that audit quality (through auditor independence) is threatened by extended auditor-client relationships. Opponents assert that mandatory auditor rotation will actually decrease audit quality, primarily due to the time required for auditors to learn the nuances of a client’s business processes. Our research contributes to th...
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Aaron D. Crabtree
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The Influence of Budget Goal Achievement on Risk Attitudes and Escalation
No Summary Available
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Linda V. Ruchala
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The Influence of Takeover Protection on Earnings Management
n/a
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Kung H. Chen
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The Relationship Between Pollution Control and Financial Indicators Revisited
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Kung H. Chen
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The Role of Taxes in Corporate Acquisitions: Effect of Tax Shields on the Choice of Payment
Co-Authored by: Yook, Ken
No Summary Available
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George M. McCabe (Finance)
Paul A. Shoemaker
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The Tax Implications of Being a Related Party under Section 267
No Summary Available
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Paul A. Shoemaker
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Towards a Meta-theory of Accounting Information Systems
Co-Authored by: Mauldin, Elaine
No Summary Available
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Linda V. Ruchala
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Underwriter Prestige, State Taxes, and Reoffering Yields of Municipal Bond Offerings
We examine the relationship between underwriter prestige and reoffer yields of new issue local government bonds using a sample of 2072 issues from 1999/2000. Underwriter prestige is measured as the rank of the size of total issues handled by the top 100 underwriters. We find that underwriter prestige is associated with higher reoffer yields. We provide evidence consistent with one explanation of this finding; the tendency of smaller underwriters to underwrite bonds that are tax-advantaged to ...
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Arthur C. Allen
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Who Reports Earnings when Reporting is Optional? The Market for New Franchises
No Summary Available
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Renee Price
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Writing for Economics Journals: Strategic Elements of Success
Co-Authored by: Fischer, C.
No Summary Available
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Janice E. Lawrence
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