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8. The impact of floors and phase-outs on taxpayers' decisions and understanding of marginal tax rates

Author

Rupert, Timothy J., Single, Louise E., and Wright, Arnold M.

Subjects
Tax policy -- Analysis, Tax rates -- Analysis, Taxpayer compliance -- Analysis, Banking, finance and accounting industries, Business, Law, Analysis
Abstract

ABSTRACT Tax provisions that reduce deductions and credits by imposing floors and phase-outs have become an increasingly popular tool used by Congress. However, these provisions also obscure the marginal tax [...]

Published
2003

9. Factors affecting the choice to participate in flexible work arrangements

Author

Almer, Elizabeth Dreike, Cohen, Jeffrey R., and Single, Louise E.

Subjects
Flexible work hours -- Usage -- Methods, Auditing -- Methods -- Usage, Banking, finance and accounting industries, Business, Usage, Methods
Abstract

Assurance services firms have attempted to mitigate turnover and personnel shortages by offering flexible work arrangements (FWAs) to their professional staff. Little is known however, about what factors affect whether these professionals choose to adopt a FWA. This study examines factors potentially associated with both intentions to adopt and ultimate adoption of a FWA for a sample of seniors, managers, and partners at two national and one regional assurance services firms. Results indicate that intentions to adopt a FWA are significantly affected by the importance of opinions of workplace referents, family considerations, and gender. A marginally significant effect was also found for likelihood of organizational support and work consequences. A subset of these factors was found to affect actual adoption of a FWA. The results are discussed in terms of implications for the human resources department of assurance services firms striving to create an appropriate work/family balance for their professionals as well as suggesting avenues for future research. Keywords: flexible work arrangements; assurance services firms; gender; retention. Data Availability: Data is available upon request from Louise E. Single at lousingle@yahoo.com., INTRODUCTION The shortage of professional staffin the assurance services labor market has been described by the AICPA as a 'crisis' (AICPA 2001). According to the AICPA study, The Supply of [...]

Published
2003

10. Career consequences of flexible work arrangements: the daddy track

Author

Almer, Elizabeth Dreike and Single, Louise E.

Subjects
Flexible work hours -- Research -- Statistics, Employee benefits -- Analysis, Work hours -- Research, Banking, finance and accounting industries, Business, Employee benefits, Statistics, Analysis, Research
Abstract

Since the late 1980s, many employers have been actively promoting various forms of flexible work arrangements (FWA), which can encompass reduced hours and workdays, telecommuting, and nonstandard start and stop [...]

Published
2004

13. Practice Summaries.

Author

Moreno, Kimberly, Bhattacharjee, Sudip, Ayers, Susan, Kaplan, Steven E., Thibodeau, Jay C., Almer, Elizabeth Dreike, Cohen, Jeffrey R., Single, Louise E., Lee, Ho Young, Mande, Vivek, Krishnan, Gopal V., Lindberg, Deborah L., Maletta, Mario M., Jenkins, J. Gregory, Haynes, Christine M., Raghunandan, K., McCracken, Susan A., Whisenant, J. Scott, and Sankaraguruswamy, Srinivasan

Subjects
AUDITING, AUDITOR-client relationships, AUDITORS, ACCOUNTING firms, RISK management in business, INFORMATION technology
Abstract

The article presents abstracts of several articles that have been published in the March 2003 issue of the journal "Auditing." The authors examine whether auditors of different professional ranks are influenced by opportunities to generate additional client business. While business opportunities may put pressure on auditors to agree with a client-suggested aggressive accounting treatment, risk management concerns may make auditors more cautious. To promote growth, the culture and incentive structures of large audit firms may encourage contact partners to evaluate new clients as favorably as possible. Contact partners may thus be tempted to associate with clients that are overly risky, which could trigger litigation and diminish firm reputation. Two developments have heightened audit firms' interest in imposing their understanding of knowledge transfer. First, the number of different professional services has increased substantially. Second, advances in information technology have improved the capacity to capture and disseminate knowledge throughout the organization. There have been shortages of experienced assurance services professionals. One way firms deal with this problem is to offer flexible work arrangements to help professionals balance work and family demands.

Published
2003
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14. Tenure-track opt-outs: leakages from the academic pipeline

Author

Almer, Elizabeth Dreike, Baldwin, Amelia A, Jones-Farmer, Allison, Lightbody, Margaret, and Single, Louise E

Subjects
ComputingMilieux_THECOMPUTINGPROFESSION, faculty turnover, academic career, opt-out, ComputingMilieux_COMPUTERSANDEDUCATION, gender
Abstract

Purpose - To understand the reasons that accounting academics leave the tenure-track academic pipeline. Design/methodology/approach - Survey study was conducted of PhD graduates who left the tenure-track accounting pipeline over a 22-year period. Findings - We located and surveyed accounting PhD graduates who have opted out of the tenure-track. These opt-outs included those who have left academia entirely and those who have moved into non-tenuretrack positions. Survey results indicate that dissatisfaction with research expectations is the most significant factor for faculty now employed in non-tenure-track positions. Although there were no gender-related differences in the number of faculty who left the tenure-track but stayed in academia, there were some gender differences in the importance of family-related factors in motivating the move off of the tenure-track. Research limitations/implications - The study examines the importance of the "push" and "pull" factors associated with changing career paths in academia that have been identified in the literature. The study finds some differences in influential factors between accounting academia and other fields. Sample size is a potential limitation. Practical implications - The study provides recommendations for PhD program directors and for hiring institutions to help reduce the number of opt-outs. Social implications - Retention of qualified faculty who are dedicated teachers improves students' educational outcomes. Originality/value - This is the first study to examine factors that drive accounting academics to opt-out of the tenure-track. Refereed/Peer-reviewed

Published
2016

15. Successful promotion or segregation from partnership? An examination of the 'post-senior manager' position in public accounting and the implications for women’s careers

Author

Elizabeth Dreike Almer, Louise E. Single, Margaret Lightbody, Almer, Elizabeth Dreike, Lightbody, Margaret G, and Single, Louise E

Subjects
Descriptive statistics, business.industry, media_common.quotation_subject, education, Senior manager, Accounting, career progression, Certification, Public relations, Social mobility, Management, partner, Promotion (rank), Principal (commercial law), Political science, General partnership, gender, Position (finance), business, upward mobility, Finance, media_common
Abstract

Historically public accounting careers have been “up or out” with progression from staff though senior, manager, senior manager, and ultimately, partner. Recent AICPA data suggests senior managers are increasingly promoted to non-equity “director/principal” positions rather than to partner (AICPA, 2006). Further, this career path appears to be disproportionately occurring for women. This survey of the membership of the American Women's Society of Certified Public Accountants (AWSCPA) provides the first descriptive data on the nature and impact of the post-senior manager position from the perspective of senior women accountants and reflects on the gender implications of these findings. Of concern is the early indication that firms may be using such positions to create a ‘reserve force of [partnership-level] labour’. If women are disproportionately appointed to such positions, they may be forming a new source of vertical segregation for women accountants. Refereed/Peer-reviewed

Published
2012

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