rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Experts' perceptions of substantial authority
  name:
    name part: Bain, Craig Edgar.
    role:
      role term: creator
  name:
    name part: Grossman, Steven D.
    role:
      role term: degree supervisor.
  name:
    name part: Jenkins, Omer C.
    role:
      role term: degree committee member.
  name:
    name part: Kilpatrick, Bob G.
    role:
      role term: degree committee member.
  name:
    name part: Strawser, Robert H.
    role:
      role term: degree committee member.
  name:
    name part: Texas A & M University
    role:
      role term: degree granting institution.
  type of resource: text
  genre: bibliography
  genre: Academic theses
  origin info:
    place:
      place term: xx
    date issued: 1987
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: print
    extent: viii, 120 leaves : illustrations ; 29 cm
  abstract: The substantial understatement penalty dramatically changed the rules of the tax "lottery", and significantly altered the role of CPAs in the tax return preparation process. One way to avoid this penalty is to prove that substantial authority exists for the position taken on the tax return. Because it is relatively new, substantial authority has no judicial or official administrative interpretation. The main objective of this study was to explore the underlying dimensions used in making a substantial authority determination. As substantial authority has not been defined, this study was an initial effort at constructing an operational definition of substantial authority. The multidimensional scaling analysis in this dissertation suggests that certain authorities are perceived to possess certain distinct characteristics. The subjects clearly perceived some authorities as providing greater authority both quantitatively and qualitatively than others.
  note: Typescript (photocopy).
  note: Vita.
  note: Ph. D. in Accounting Texas A & M University 1987
  note: Includes bibliographical references (leaves 94-95).
  subject:
    geographic code: n-us---
  subject:
    topic: Income tax
    geographic: United States
    topic: Accounting
  subject:
    topic: Tax auditing
    geographic: United States
  subject:
    topic: Tax penalties
    geographic: United States
  subject:
    topic: Major accounting
  identifier: http://proxy.library.tamu.edu/login
  identifier: https://hdl.handle.net/1969.1/DISSERTATIONS-27935
  related item:
    location:
      url: http://proxy.library.tamu.edu/login
  related item:
    location:
      url: https://hdl.handle.net/1969.1/DISSERTATIONS-27935
  record info:
    record content source: TXA
    record creation date: 880726
    record change date: 20220104090753.0
    record identifier: in00000023606
    language of cataloging:
      language term: eng