Ethical Reasoning in Accounting and Auditing.
Reviews the book `Ethical Reasoning in Accounting and Auditing,' by Lawrence A. Ponemon and David R.L. Gabhart.
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The Effects of Income and Consumption Tax Regimes and Future Tax Rate Uncertainty on Proportional Savings and Risk-Taking.
Presents an experimental design examining the effect of income and consumption tax regimes and future tax rate on proportional savings and risk-taking. Results indicating that income tax regime reduces proportional savings and increase proportional risk-taking when compared to a consumption tax regime.
The Objectivity of Accountants' Litigation Support Judgments.
Examines accountants' objectivity when serving as a litigation specialist and expert witness on legal cases. Influence of possible conflicts of interest in litigation support role on professional objectivity; Influence of ethical reasoning and experience on accountants' objectivity.
Future Events: A Conceptual Study of Their Significance for Recognition and Measurement.
Reviews the book `Future Events: A Conceptual Study of Their Significance for Recognition and Measurement,' by Todd Johnson.
Equity Price Reaction to the Pronouncements Related to Accounting for Income Taxes.
Examines the equity price reaction to income increasing standards on accounting for income taxes, namely the Statements on Financial Accounting Standards (SFAS) No. 96 and No. 109. Hypothesis that significant positive abnormal returns should be observed around the Exposure Draft dates; Relation of equity price reaction to income effects and economic consequences.
Operating & Financial Review: Views of Analyst & Institutional Investors (Book)
Reviews the book `Operating and Financial Review: Views of Analysts and Institutional Investors,' by Pauline Weetman, Bill Collins and Elizabeth Davie.
Setting Standards for Financial Reporting: FASB and the Struggle for Control of a Critical Process.
Reviews the book `Setting Standards for Financial Reporting: FASB and the Struggle for Control of a Critical Process,' Robert Van Ripper.
SFAS No. 106 and Benefit Reductions in Employer-Sponsored Retiree Health Care Plans.
Examines possible determinants of firms' decisions to reduce benefits of retiree health care plans. Increasing contracting cost caused by the financial reporting consequences of Statement on Financial Accounting Standards SFAS No. 106; Financial weakness independent of SFAS No. 106; Firm-specific changes in retiree health care costs.
Financial Reporting in the 1990s and Beyond.
Reviews the book `Financial Reporting in the 1990's and Beyond,' by Peter H. Knutson.
Determinants of the Choice Between Partial and Comprehensive Income Tax Allocation: The Case of the Domestic International Sales Corporation.
Examines potential explanations for managers' choice between comprehensive and partial income tax allocation related to the indefinite deferral of income taxes allowed for Domestic International Sales Corporations (DISCs). Association between external auditors' stated positions on the tax allocation issue and their firms method of choice; Institutional background of DISCs.