Tax-favored stock donations by corporate insiders and consequences for equity markets

A Arya, B Mittendorf, RNV Ramanan - Management Science, 2022 - pubsonline.informs.org
Although corporate insiders face substantial restrictions on stock sales, securing tax
deductions through charitable donations of stock is viewed as an attractive alternative …

Accounting Graduates' Perceptions of the Internship's Role in Workplace Transition and Employability Development: A Qualitative Case Study

AM Seidel - 2019 - search.proquest.com
Although the accounting community has been collaborating for decades to address a lack of
progress in closing the gap between accounting theory and practice, shortcomings in …

Fraud Risk Factors in Relation to Executive Fraud Post Implementation of AU-C 240

C Chupko - 2021 - search.proquest.com
This study examined the fraud risk factors associated with fraud occurrence after
implementing auditing standard AU-C 240. Understanding these risk factors can mitigate …