We synthesize the academic literature and court rulings related to non-fraud forensic
accounting topics to better understand the nature and extent of relevant works and to …

摘要(中) 道德是個體用來判斷好壞與對錯的基礎. 它不僅會影響在假設情境中的判斷與抉擇,
也會影響個體的政治意識形態以及對於各種備受爭議之議題的態度, 更甚者 …

This dissertation consists of three interrelated essays on the US Tax Court. The first essay
examines the institutional background of the US Tax Court (formerly the Board of Tax …

Married couples receive tax benefits such as favorable tax rates, higher exclusions, higher
phase-outs, and combined deductions. However, joint and several tax liability is a major …

Worker classification continues to be a highly litigated area of taxation. That is, the status of a
worker as an employee or independent contractor remains a topic closely scrutinized by the …

Reasonable compensation is a highly scrutinized area of taxation by the Internal Revenue
Service because of the tax impact on both corporations and employees. The guidance …