@article{luna_brown_mantzke_tower_wright_2006, title={State Tax Amnesties: Forgiveness Is Divine—and Possibly Profitable}, volume={48}, number={8}, journal={State Tax Notes}, author={Luna, L. and Brown, M. and Mantzke, K. and Tower, R. and Wright, L.}, year={2006}, month={Aug}, pages={497–511} } @article{beasley_chen_nunez_wright_2006, title={Working Hand in Hand: Balanced Scorecards and Enterprise Risk Management}, volume={87}, number={9}, journal={Strategic Finance}, author={Beasley, M. and Chen, A. and Nunez, K. and Wright, L}, year={2006}, month={Mar}, pages={49–55} } @article{ingraham_nunez_wright_2005, title={Use Tax Collections}, volume={23}, number={3}, journal={Journal of State Taxation}, author={Ingraham, L.R. and Nunez, K.R. and Wright, L.M.}, year={2005}, pages={29–36} } @article{krawczyk_wright_2004, title={Dividends and Capital Gains Planning After the 2003 Tax Act}, volume={74}, number={10}, journal={The CPA Journal}, author={Krawczyk, K and Wright, L}, year={2004}, month={Oct}, pages={36–39} } @inbook{ingraham_nunez_wright_2002, edition={2nd}, title={Use Tax Collections on the Rise in North Carolina}, booktitle={Interim Report}, author={Ingraham, Laura and Nunez, Karen and Wright, L}, year={2002} } @article{krawczyk_wright_1999, title={Lobbying for the Clients' Best Interests}, journal={Tax Notes}, author={Krawczyk, K and Wright, L}, year={1999}, month={Jun} } @article{ingraham_wright_1999, title={Valuation of Eligible Timber under Section 631(a): An End to the Raging Debate?}, volume={48}, number={1}, journal={Oil, Gas and Energy Quarterly}, author={Ingraham, L and Wright, L}, year={1999}, month={Sep}, pages={47–58} } @article{krawczyk_wright_1998, title={How Should Frequent Flyer Miles be Taxed?}, volume={79}, number={8}, journal={Tax Notes}, author={Krawczyk, K and Wright, L}, year={1998}, month={May}, pages={1029–1033} } @article{wright_coleman_glover_1998, title={Using organizational science to change the public accounting profession}, volume={17}, ISSN={0262-1711}, url={http://dx.doi.org/10.1108/02621719810227615}, DOI={10.1108/02621719810227615}, abstractNote={This paper uses an organizational science framework to evaluate the present status of the public accounting profession and make recommendations for a systematic process to influence long‐term effective change. Historically, the profession has implemented short‐term responses to environmental events such as corporate merger mania, globalization of the economy, or demographic changes in the workforce. This paper suggests establishment of a joint long‐term effort among the Big Six firms as well as major national and regional firms to influence long‐term changes to the way the profession manages its human resources, develops and maintains businesses, and operates as a legal entity.}, number={7}, journal={Journal of Management Development}, publisher={Emerald}, author={Wright, Lorraine M. and Coleman, Clarence and Glover, Hubert D.}, year={1998}, month={Oct}, pages={516–525} } @article{brodie_salter_1996, title={Final Regulations Released on Publicly Traded Partnerships}, volume={44}, number={4}, journal={Oil and Gas Tax Quarterly}, author={Brodie, E and Salter, A}, year={1996}, month={Jun}, pages={531–541} } @article{krawczyk_sawyers_wright_1996, title={Independent Contractor to Employees: The Implications of Reclassification}, volume={181}, number={1}, journal={Journal of Accountancy}, author={Krawczyk, K. and Sawyers, R and Wright, L}, year={1996}, month={Jan}, pages={47–51} } @article{coker_wright_1995, title={Commissioner Oversteps Bounds in Timber Depletion Case}, volume={44}, number={2}, journal={Oil and Gas Tax Quarterly}, author={Coker, D and Wright, L}, year={1995}, month={Dec}, pages={65–79} } @article{coker_wright_1995, title={Final Regulations Specify Gas Balancing Accounting Choices for Gas Producers Electing Out of Subchapter K}, volume={44}, number={1}, journal={Oil and Gas Tax Quarterly}, author={Coker, D and Wright, L}, year={1995}, month={Sep}, pages={19–34} } @article{peace_wright_1994, title={Federal Tax Liens: The IRS Wins Again}, volume={111}, journal={The Banking Law Journal}, author={Peace, RL and Wright, L}, year={1994}, month={Sep}, pages={475–484} } @article{krawczyk_wright_sawyers_1994, title={The Independent Contractor/Employee Classification Controversy}, volume={5}, number={1}, journal={Tennessee's Business}, author={Krawczyk, K and Wright, L. and Sawyers, R}, editor={Krawczyk, K.Editor}, year={1994}, pages={15–20} } @article{coker_wright_1993, title={Regulations Address Sales Disguised as Contributions to Partnerships}, volume={42}, number={1}, journal={Oil and Gas Tax Quarterly}, author={Coker, D and Wright, L}, year={1993}, month={Sep}, pages={13–28} } @article{mcclenny_brown_1993, title={The Effect Of An Increase In Sin Taxes On The Market Value Of Alcohol Stock}, volume={9}, ISSN={2157-8834 0892-7626}, url={http://dx.doi.org/10.19030/jabr.v9i4.5996}, DOI={10.19030/jabr.v9i4.5996}, abstractNote={The Omnibus Budget Reconciliation Act of 1990 imposed an increase in excise taxes on alcohol, a $1.00 increase on a proof gallon of distilled spirits, a $9.00 increase in the tax on a barrel of beer, and a $.90 increase on a wine gallon. Previous research has concluded that despite the addictive nature of alcohol, the demand for alcohol is not price inelastic. Thus, the expectation was that the prices of stocks in the alcohol industry should drop as a result of the passage of this act. A standard event methodology was employed. While some decrease in stock price was detected when agreement was reached by the House and Senate the decrease was not significant. Other possible event dates showed positive price movements but these were also insignificant. Thus, it would appear that the market thought that the tax was not high enough to cause a change in consumer behavior.}, number={4}, journal={Journal of Applied Business Research}, publisher={Clute Institute}, author={McClenny, R. Lorraine and Brown, Robert M.}, year={1993}, month={Sep}, pages={76–82} } @article{saubert_o'neil_wright_1990, title={Tax Penalties Simplified by 1989 Act}, journal={Tax Notes}, author={Saubert, R. W. and O'Neil, C.J and Wright, L}, year={1990}, month={May}, pages={977–989} }