GASB Statement 68 on Pensions: A Solution to the Public Pension Crisis? – Dr. Eddy Birrer
Numerous articles in the popular press have highlighted financial problems facing state and local governments. According to a 2013 report issued by …
The Effect of Deregulation and Capital Market Incentives on Voluntary Disclosure in the Electric Utility Industry – D.G. Deboskey & Sara Kern
There are many incentives that impact managers’ disclosure decisions. This paper primarily examines one of these incentives – the capital market incentive. …
Trends in the Shifting of Resources by U.S.-Based Multinational Companies – Andrew Brajcich
The U.S. has one of the highest statutory corporate tax rates among economically developed countries. Corporate officers are under pressure to minimize …
People, Corporations, Economic Decisions, and Political Speech – Dr. Gerhard Barone and Dr. Kent Hickman
The Supreme Court’s decision in Citizens United v. FEC eliminates restrictions on the ability of corporations to make independent expenditures for speech …
Monitoring Legal Compliance: The Growth of Compliance Committees – Dr. Sara Kern
The Committee of Sponsoring Organizations’ (COSO) framework outlines three objectives of internal control. This paper addresses the third and least emphasized component, …
Commentary from the American Accounting Association’s 2011 Annual Meeting Panel on Emerging Issues in Fraud Research- Dr. Sara Kern
At one of the forensic and investigative accounting panels at the American Accounting Association’s 2011 Annual meeting, panelists discussed some of the …
Minimizing Employment Taxes in U.S. “S” Corporations: Levels of Compensation and Shareholder Sophistication–Andrew Brajcich
In the U.S., firm owners operating as an S corporation may minimize the incurrence of employment tax by reducing compensation paid to …
Utilizing Debt as a Tax Benefit: The Capitalization of U.S. Corporations and Owner Sophistication–Andrew Brajcich
In the United States, income earned by entities operating in corporate form is taxed twice: once at the corporate level when earned …