With a vision that changes within the organisation could only happen through people, Chief Executive Officer Ms. Kaisri Nuengsigkapian led the creation of a successful workplace learning programme, People Passion within KPMG Thailand, which is part of a global network of professional firms providing audit, tax and advisory services. This article…

Although classroom cheating violates academic standards of behavior, it occurs frequently. Although the research on cheating is extensive, few researchers have interviewed students directly involved in cheating behaviors. We explore interview responses gathered from a cohort of graduate accounting students, some of whom colluded on an assignment,…

There is a shortage of accounting professors with Ph.D.s who can prepare the next generation. To help reverse the faculty deficit, the American Institute of Certified Public Accountants (CPAs) has created the new Accounting Doctoral Scholars program by pooling more than $17 million and soliciting commitments from more than 70 of the nation's…

This research determines which computer skills are important for entry-level accountants, and whether some skills are more important than others. Students participated before and after internships in public accounting. Longitudinal analysis is also provided; responses from 2001 are compared to those from 2008-2009. Responses are also compared to…

Most companies need a steady stream of talent to enter, then move up in, the organization. But at most companies, the care and feeding of that talent stream is often a bit fragmented; recruitment is largely an HR function, while succession planning--to the extent there is any--is left in the hands of executive leadership. Development of the…

How do internships influence the socialization and performance of accounting students employed in the tax department of a CPA firm? Previous research on accounting internships primarily focuses on auditing personnel. There is evidence in the literature that indicates audit and tax professionals have different work cultures. This paper examines the…

This report asserts that tax credit scholarship programs, that distribute scholarships to students via Scholarship Tuition Organizations (STOs), have saved state treasuries between $1.7 and $3.4 billion dollars since 1998. The report argues that these programs are able to realize fiscal savings as a result of students leaving public schools and…

Presents a survey of accountants regarding their perceptions of barriers to effective communication in the accountant-client and accountant-accountant relationships in the audit, tax, and management advisory services. Conclusions and recommendations are listed. (JMF)

This publication outlines the characteristics of the five kinds of Wisconsin school districts: the common school district, the union high school district, the city school district, the unified school district, and the city of the first class. The report discusses general characteristics, annual meetings, school board duties and powers, mechanisms…

The objectives and content of the Internal Revenue Service (IRS) proposed comprehensive guidelines for conducting audits of tax-exempt organizations are outlined, and feedback received from higher education institutions concerning those guidelines are summarized. Comments reflect institutions' concerns about the IRS' lack of understanding of…

This report follows up on previous work that examined the fiscal effects of private school voucher programs. It estimates the total fiscal effects of tax-credit scholarship programs--another type of private school choice program--on state governments, state and local taxpayers, and school districts combined. Based on a range of assumptions, these…

Purpose: The purpose of this paper is to report on the rationale behind the use of a unique paper-based individualised accounting assignment, which automated the provision to students of immediate formative and timely summative feedback. Design/methodology/approach: As students worked towards completing their assignment, the package provided…

The article outlines changes in the Internal Revenue Code with direct and general bearing on taxpayers with disabled family members. Amendments to the Internal Revenue Code included in the Revenue Act of 1978 are described in terms of credits, deductions, and exemptions; and suggestions are offered regarding record keeping, tax return audits, and…

Shows how to minimize risk of an IRS audit and how to avoid traps caused by improper documentation and reporting requirements. Outlines the most likely audit areas for business tax returns. These include cash business; for sole proprietors, Schedule C; S and C corporation salary issues; shareholder loans; contractors versus employees; fringe…

In many countries, reporters and editors face criminal prosecution, censorship, self-censorship, exile, tax audits, loss of broadcast and publication licenses, loss of jobs, assault, and even assassination based on how they practice their profession. Press rights and human rights advocacy groups try to draw media and official attention to those…