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open access

An Analysis of the Determination of Reasonable Compensation in Closely-Held Corporations

Description: The Internal Revenue Code invokes the concept of reasonableness as the major qualification for the stockholder executive compensation deduction for federal income tax purposes. However, neither the Code nor Regulations contain general guidelines for determining reasonable compensation. Consequently, disputes with the IRS are frequent, resulting in substantial litigation. The primary hypothesis of the study was that the IRS guideline variables were incapable of discriminating taxpayers who have … more
Date: August 1981
Creator: Price, John Ellis
Partner: UNT Libraries
open access

A Study of the Underlying Values That Motivate Elementary and Advanced Accounting Students

Description: This study deals with three problems—the influence of the study of accounting on the value-level choices of individuals, a comparison of value—level choices among accounting populations, and a comparison of value-level choices between accounting and each of four other disciplines. Two models were developed to test sixteen hypotheses related to these problems. One model isolates any influence of the study of accounting on value-level choice and the other model develops value-level profiles witho… more
Date: August 1981
Creator: Van Dongen, William O. (William Orson)
Partner: UNT Libraries
open access

An Empirical Analysis of Technical Knowledge Needed by Taxpayer Service Specialists in the Areas of Partnerships, Corporations, and Subchapter S Corporations

Description: The Taxpayer Service Division contributes to the Internal Revenue Service mission of achieving the highest possible voluntary compliance with the Federal income tax law by answering questions and helping taxpayers in their return preparation efforts. These services are provided by Taxpayer Service Representatives and Taxpayer Service Specialists (TSS's). The TSS position was established in 1975 to upgrade the quality of assistance provided. TSS duties include being able to provide assistance wi… more
Date: May 1981
Creator: Colgan, Joseph C.
Partner: UNT Libraries
open access

An Empirical Examination of Certain Aspects of Auditor Changes in NYSE, AMEX, and Selected OTC Companies

Description: The purpose of this thesis was to analyze a number of auditor change and other peripheral issues from two related perspectives. Empirical data were gathered from publicly available Forms 8-K and 10-K to first assess whether meaningful differences existed between NYSE, AMEX, and OTC registrants regarding disclosures required in those documents. Secondly, the data were analyzed to determine whether differences existed with respect to the accounting firms (Big Eight or non-Big Eight) involved in t… more
Date: May 1981
Creator: McConnell, Donald K., Jr.
Partner: UNT Libraries
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