Dissecting Google – an update

This is an update to the authors' previous article, 'Private property and the modern corporation in the third millennium: Google's SOS to the SEC', [Int. J. of Economics and Accounting, 2010, Vol. 1, No.1/2, pp.46-52]. Google's recent filing of its annual report Form 10-K for 2006 permits the updating of the chart that accompanied that article, captioned, 'Searching for tax savings: an overview of Google's tax accounting labyrinth for its stock compensation programs', so as to reflect the data for the entire year 2006, as well as for the fourth quarter. It reinforces the recommendation that Google et al. be required to set forth in significant detail and specificity the taxing jurisdictions and kinds of taxes actually paid in cash during each reporting period.Google; Securities and Exchange Commission; SEC; intangibles; Berle and Means; intellectual property; information; private property; internet; world wide web; www; executives; corporate management; shareholders; corporations.

Unaccountable Accounting: Games Accountants Play

As part of the International Journal of Critical Accounting's series nominating accounting classics, the author introduces his book, Unaccountable Accounting: Games Accountants Play.accounting literature; accountants; critical accounting.

The irrational exuberant taxation of intellectual informational enterprises – beyond Google

A further discussion of the problems in the international taxation of intellectual informational enterprises.Google; tax havens; IRS; Ireland; intellectual property; international taxation; income tax responsibilities; Inland Revenue; tax jurisdictions; corporate income tax.

AIG – a Greek tragedy 'Wickedness' of the wicked and the 'mischief' of the virtuous

Maurice Greenberg is seen as 'wicked', at least by the Attorney General of the State of New York because Greenberg is accused of being responsible for ancextensive array of accounting distortions providing false and misleading financial statements of American International Group, the insurance enterprise that Greenberg helped create and headed for some 40 years. This essay sees the Greenberg saga as much like a Greek tragedy, along the lines of Oedipus. The essay is less to probe the wickedness of Greenberg than to probe the mischief, which the very virtuous are responsible for, in the years of false and misleading financial statements by AIG. It considers principally the important avenue of the alleged accounting distortions, i.e., related to the use and abuse of reinsurance arrangements.American International Group; AIG; accounting distortions; false statements; misleading statements; financial statements; certified public accountancy; reinsurance; critical accounting.