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Tax professionals are responsible for objectively evaluating tax authorities and evidence relevant to their application and for serving as client advocates. We predict that practice risk, i.e., exposure to monetary and nonmonetary costs of making inappropriate recommendations, will affect tax...
Persistent link: https://www.econbiz.de/10012742983
This paper considers the key system measures which can prevent financial frauds. Financial frauds prevention is crucial part of organized economical system and it materializes through the structures of controls. System of the structures of controls is called “three lines of business...
Persistent link: https://www.econbiz.de/10012967573
Statutory auditors serve as an integral device to safeguard confidence in European financial markets. The market for corporate auditing is highly concentrated. A collapse of one of the top four auditing firms could cause a severe lack in the availability of auditing services. In a 2007 Staff...
Persistent link: https://www.econbiz.de/10012756464
The scope of this paper is to demonstrate that only in case of unilateral accident a party will take efficient level of activity. In all cases of bilateral accidents there will be aòwaus a party that will take a too high level of activity. But the reason that I try to demonstrate in this work...
Persistent link: https://www.econbiz.de/10015232117
The scope of this paper is to demonstrate that only in case of unilateral accident a party will take efficient level of activity. In all cases of bilateral accidents there will be aòwaus a party that will take a too high level of activity. But the reason that I try to demonstrate in this work...
Persistent link: https://www.econbiz.de/10015232534
The scope of this paper is to demonstrate that only in case of unilateral accident a party will take efficient level of activity. In all cases of bilateral accidents there will be aòwaus a party that will take a too high level of activity. But the reason that I try to demonstrate in this work...
Persistent link: https://www.econbiz.de/10011111933
A common, though by no means universally-accepted doctrine among practitioners of law and economics is that redistribution is no business of the law. This efficiency-only doctrine is not that redistribution is unworthy as a social objective, but that any given benefit to the poor is attainable...
Persistent link: https://www.econbiz.de/10005037437
A trust beneficiary may receive substantial benefits to property, and perhaps even virtual control over that property, yet the trust shields that property from costs associated with beneficiary’s commission of a tort, or a default on unsecured debt obligations, or the failure to provide for...
Persistent link: https://www.econbiz.de/10014185529
Five years ago, when I last wrote on tobacco policy, my perspective was to offer an assessment of the strengths and weaknesses of a half-century of tobacco control strategies aimed at reducing the health risks associated with cigarette smoking. I began with a discussion of informational...
Persistent link: https://www.econbiz.de/10014154430
This paper addresses the expansion of the scope of negligence over the six years preceding the article. The two most important developments in negligence for professionals during this time concerned (i) the approach to be taken in order to determine whether a duty of care arises in a particular...
Persistent link: https://www.econbiz.de/10014157569