In this report, the authors review and evaluate current initiatives aimed at increasing the number of taxpayers who file electronically. They summarize data collected through a survey of individuals about whether they e-file and the reasons for their choices

This paper discusses a fictional case. A newly hired staff accountant, Marisa Martin, is employed by Calypso Communication, Inc. (CC). CC is an e-commerce firm offering both business-to-business services and on-line auctions. Marisa is asked to apply some recently implemented accounting and tax...

Bartov (1993) demonstrates that US firms time asset sales to smooth income and affect debt/equity relationships. This study examines earnings management behavior through asset sales in countries that allow asset revaluation: Australia/New Zealand (ANZ) and the United Kingdom (UK). Earnings...