UNT Theses and Dissertations - 5 Matching Results

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Alternative Social Security Taxing Schemes: an Analysis of Vertical and Horizontal Equity in the Federal Tax System

Description: The objectives of this study were twofold. One objective was to analyze the effects of growth in the social security tax, when combined with recent changes in U.S. income tax law, on the distribution of the combined income and social security tax burden during the 1980s. The second objective was to estimate the effects of certain proposals for social security tax reform upon that distribution. The above analyses were performed using simulation techniques applied to the 1984 IRS Individual Tax M… more
Date: December 1988
Creator: Ricketts, Robert C. (Robert Carlton)
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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An Analysis of Smoothing of Proved Oil and Gas Reserve Quantities and an Analysis of Bias and Variability in Revisions of Previous Estimates of Proved Oil and Gas Reserve Quantities

Description: The purpose of this study is to determine whether oil and gas producing companies smooth their ending reserve quantities. Smoothing is defined as a reduction in variance in the trend of ending reserve quantities over time compared to the trend of ending reserve quantities less the hypothesized smoothing variable over time. This study focuses on two variables that are most susceptible to manipulation—revisions of previous estimates and additions. This study also examines whether revisions are po… more
Date: August 1988
Creator: Campbell, Alan D.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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An Empirical Investigation of the Lobbying Influence of Large Corporations on Selected FASB Standards

Description: The Financial Accounting Standards Board is a private sector rule making body. Congressional inquiries have questioned whether the setting of accountin standards should remain in the private sector. Congressional critics have charged that the FASB has been captured by special interests and recommended that a governmental agency assume responsibility for standard setting. Specifically, critics charge that large corporations capture the Big Eight accounting firms who, in turn, have captured the F… more
Date: May 1988
Creator: Beckman, Ronald J. (Ronald James)
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Income Tax Evasion and the Effectiveness of Tax Compliance Legislation, 1979-1982

Description: The federal income tax system in the United States depends upon a high degree of voluntary compliance. The IRS estimates that the voluntary compliance level is declining and that this tax compliance gap cost the government an estimated $90.5 billion in 1981. Between 1979 and 1982, Congress made several changes in the tax laws designed to improve tax compliance. Extensive data was collected by the IRS for 1979 and 1982 through the random sample audits of approximately 50,000 taxpayers on the Tax… more
Date: August 1988
Creator: Stroope, John C. (John Clarence)
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

Professional Commitment, Organizational Commitment, and Organizational-Professional Conflict in the Internal Audit Function Model: Development and Test

Description: This dissertation is a descriptive, exploratory examination of professional commitment, organizational commitment, and conflict between those commitments in the internal audit profession. That conflict has been suggested in prior studies as the source of dysfunctional outcomes such as increased role stress, high turnover, decreased job satisfaction, and the exercise of improper judgment leading to audit failures. The descriptive aspect of this study deals with the development of a more comprehe… more
Date: May 1988
Creator: Quarles, Ross
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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