6 articles in this issue
Fred Hebein
The complex rules and inter-related choices regarding spousal and survivor benefits imbedded in the social security system make the optimization of lifetime benefits for married couples a complex decision which can reduce or increase lifetime benefits sig... see more
Treba Marsh, Mary Fischer
Currently there is a mix of accounting guidance for agriculture producers in the US that is both GAAP including Accounting Statement Codification 905 and non-GAAP financial guidelines. Should the US adopt International Financial Reporting Standards (IFRS)... see more
Martin A. Goldberg, Robert E. Wnek, Presley Rodricks, Cynthia Kruth
Carried interest is a form of deferred compensation payable to managers of hedge funds organized as investment partnerships. There are two tax components of this compensation that are favorable to the manager. First, income taxes are due only when amounts... see more
Thomas G. Noland, Eddie Metrejean
COSOs Internal Control Framework discusses the components of internal control and how the control environment is the most important component. This paper analyzes how a non-existent control environment led to a massive expense account fraud at a regional ... see more
Lukas P. Forbes, Lukas P. Forbes
This research investigates consumers who made a purchase of an item based on the recommendation of a peer or contact via social media (e.g., Facebook; Twitter). Using a sample of 249 consumer purchases, this research analyzes the type of product purchased... see more
Angeline Lavin, David Moen, Thomas Davies
Individuals who are affiliated with different political parties and who subscribe to different ideological philosophies also tend to have different views on many issues. This paper explores taxpayer perceptions of the federal individual income tax, which ... see more