Accounting and the Public Interest最新文献_第4页

Corporate Social Responsibility and Goodwill Impairment 企业社会责任与商誉减值

Accounting and the Public Interest Pub Date : 2018-12-01 DOI: 10.2308/APIN-51971

J. Golden, Li Sun, Joseph H. Zhang

引用次数: 7

Investor Reactions to Management Attributions: Revisions versus Late Filings Following Preliminary Earnings Announcements 投资者对管理层归属的反应:初步收益公告后的修订与延迟申报

Accounting and the Public Interest Pub Date : 2018-11-01 DOI: 10.2308/APIN-52329

L. Patelli, Lisa M. Victoravich

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引用次数: 0

An Analysis of Contributors, Institutions, and Content of Accounting and the Public Interest 2001–2015 2001-2015会计与公共利益的贡献者、机构和内容分析

Accounting and the Public Interest Pub Date : 2018-08-01 DOI: 10.2308/APIN-52245

Diane H. Roberts

引用次数: 1

The Effects of Corporate Social Responsibility and Wrongdoer Rank on Whistleblowing 企业社会责任与违法者等级对检举行为的影响

Accounting and the Public Interest Pub Date : 2018-08-01 DOI: 10.2308/APIN-52240

Alisa G. Brink, C. Eller, Karen Y. Green

引用次数: 7

Making Tax Havens Work: The Necessity of Tax Professionalism 使避税天堂发挥作用:税收专业化的必要性

Accounting and the Public Interest Pub Date : 2018-07-01 DOI: 10.2308/APIN-52181

Martin T. Stuebs, Helen Whiteaker-Poe

{"title":"Making Tax Havens Work: The Necessity of Tax Professionalism","authors":"Martin T. Stuebs, Helen Whiteaker-Poe","doi":"10.2308/APIN-52181","DOIUrl":"https://doi.org/10.2308/APIN-52181","url":null,"abstract":"\u0000 The Tax Cuts and Jobs Act of 2017 overhauled the U.S. corporate tax system, lowering the statutory rate, exempting foreign earned income, and strengthening anti-abuse provisions. However, opportunities and incentives for abuse remain. Therefore, while developing tax policy is helpful, this paper posits that developing tax professionalism—not only tax policy—is needed. Efforts to reform tax policy should be balanced with efforts to develop and guard tax professionalism. Implementing tax policies in a flourishing tax system requires flourishing tax professionals. We develop theoretical and moral analyses to assess tax policy and tax professionalism approaches to tax reform. By targeting processes in the tax system, the tax policy approach attempts to influence practitioner behavior by restricting opportunities and incentives for corporate tax aggression. The tax professionalism approach recognizes that beneath efforts to influence behavior is a deeper, fundamental challenge to develop and protect tax professionals as reflexive agents capable of responsibly handling tax system opportunities and incentives. The tax professionalism approach focuses on persons in the tax system—not processes. This paper draws attention to the limitations of the tax policy approach and to the complementary need for the tax professionalism approach and proposes practical approaches to developing tax professionalism.","PeriodicalId":38883,"journal":{"name":"Accounting and the Public Interest","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47497006","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

The Expansion of Casino Gambling in the United States—State Revenues and Public Interest Implications 美国赌场赌博的扩张——国家收入和公共利益的影响

Accounting and the Public Interest Pub Date : 2018-07-01 DOI: 10.2308/APIN-52199

Julia M Camp, Carol A. Hartley, P. Kelly

引用次数: 4

Managerial Ability and the Accuracy of the Going Concern Opinion 经营能力与持续经营意见的准确性

Accounting and the Public Interest Pub Date : 2018-04-01 DOI: 10.2308/APIN-52125

Nathan R. Berglund, Don Herrmann, Bradley P. Lawson

引用次数: 3

Annual Editor Report 年度编辑报告

Accounting and the Public Interest Pub Date : 2017-12-01 DOI: 10.2308/APIN-10610

Pamela B. Roush

引用次数: 0

Does CSR Reporting Really Impact FERCs CSR报告真的会影响联邦能源管理委员会吗

Accounting and the Public Interest Pub Date : 2017-09-01 DOI: 10.2308/APIN-51921

R. Birkey, Ronald P. Guidry, Dennis M. Patten

引用次数: 8

Revisiting the Firm, Reporting Entity, and Going Concern Concepts in Light of Financial Crisis 金融危机背景下对公司、报告实体和持续经营概念的重新审视

Accounting and the Public Interest Pub Date : 2017-09-01 DOI: 10.2308/APIN-51919

L. Moore

引用次数: 3