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  • 1
    Electronic Resource
    Electronic Resource
    THE TAX LITIGATION DECISION: AN ANALYSIS OF THE SMALL CLAIMS DIVISION OF THE U.S. TAX COURT (1987)
    Oxford, UK : Blackwell Publishing Ltd
    Decision sciences 18 (1987), S. 0 
    Details
    ISSN: 1540-5915
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: One of the more difficult but intriguing problems in the tax field is the decision of when (and how) to settle tax disputes with the Internal Revenue Service (IRS) and when (and how) to litigate. Research in this area of decision making is limited and has concentrated on the probability of winning in the judicial system. This paper examines the tax litigation decision for suits in the Small Claims Division of the U.S. Tax Court. Four examples are presented which involve varying degrees of information regarding the likelihood of a settlement and differing risk attitudes. The maximum amount the taxpayer should be willing to spend in pursuing litigation is derived for each case.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1540-5915.1987.tb01507.x
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    Paper (German National Licenses)
    Fulltext
  • 2
    Electronic Resource
    Electronic Resource
    Auditing in the United States: a historical perspective (2005)
    550 Swanston Street (PO Box 378) Carlton South, Victoria 3053 Australia : Blackwell Publishing Asia Pty Ltd
    Abacus 41 (2005), S. 0 
    Details
    ISSN: 1467-6281
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: This article reports several archival auditing discoveries and episodes, including significant previously unpublished ones, in a context that relates auditing to early corporate enterprises in the United States. While the Baltimore and Ohio Railroad's reliance on its audit committee of directors from its inception in 1827 and the functions of the auditing committee of the Mobile and Ohio Railroad in the 1850s are the principal subjects of the article, other railroad examples are also provided. These uses of auditing in the early corporate United States provide materials which provide a useful perspective for today's accounting researchers and practitioners as to the fundamental control and governance values of the auditing function. The article advances the basis for explaining the origins and development of auditing in the United States.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1467-6281.2005.00167.x
    Library Location Call Number Volume/Issue/Year Availability
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    Paper (German National Licenses)
    Fulltext
  • 3
    Electronic Resource
    Electronic Resource
    The origins of value-for-money auditing: the Baltimore and Ohio Railroad: 1827-1830 (2003)
    Bingley : Emerald
    Managerial auditing journal 18 (2003), S. 374-386 
    Details
    ISSN: 0268-6902
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Evidence of audit committee activity in the formative years of the Baltimore & Ohio (B&O) Railroad indicates that control and reporting activity developed long before the existence of regulatory mandate or the external auditing function. This is the earliest example of such an organized and continuing activity in American business history. With no previous business experience to model this enterprise, the organizers of the corporation put in place an audit committee of directors as a control device to safeguard assets and ensure proper handling of cash receipts and disbursements. Research into primary materials establishes that the committee not only performed regular routine audits of the "treasurer's report," but also identified and addressed critical problems of control and payment weaknesses. The discovery of the function of value-for-money (VFM) auditing by a committee of directors establishes historical context for today's audit process and audit committee. Because the B&O was such an important entity, it influenced other railroads; and the railroad industry, in turn, greatly influenced the development of modern American businesses during the Industrial Revolution.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/02686900310476846
    Library Location Call Number Volume/Issue/Year Availability
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    Paper (German National Licenses)
    Fulltext
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