Research Specialties

Behavioral aspects of income tax decision-making, ethical development and behavior, the impact of ambiguity on decision making, corporate tax shelters, the taxation of estates, gifts and trusts, and multi-state taxation

GlaxoSmithKline Faculty Fellow, Institute for Emerging Issues, 2005-2006

COM Award for Excellence in Undergraduate Teaching, Spring 2004

COM Award for Outstanding Extension Service, 2001, 2003 and 2005

Selected Research Publications

• “Strategic Cost Management,” Handbook for International Business, edited by John Saee and David Newlands, ESEG School of Management, Gower Publishing – UK (forthcoming).
• Chapter 9, Multistate Income Taxation, in Advanced Business Entity Taxation, West Federal Taxation, 2005 Edition and forthcoming for 2006.
• Chapter 10, Sales/Use and Property Taxes, in Advanced Business Entity Taxation, West Federal Taxation, 2005 Edition and forthcoming for 2006.
• Managerial Accounting – A Focus on Decision Making, 3nd edition, with Steve Jackson, Thomson Learning, January 2005.
• Report on Reform of Federal Wealth Transfer Taxes, prepared by the Task Force on Federal Wealth Transfer Taxes, May 2004.
• Study on Reform of the Estate and Gift Tax System, AICPA Tax Division, AICPA, February 2001.
• Selected Journal Publications
• “Significant Recent Developments in Estate Planning,” with Vinu Satchit, accepted for publication in The Tax Adviser, (forthcoming September 2006).
• “State and Local Tax Policy: Challenging the Use of Tax Credits and Other Incentives,” with Bill Raabe, ATA Journal of Legal Tax Research, Volume 4, 2006.
• “Brainstorming to Identify and Manage Tax Risks,” with Mark Beasley and Greg Jenkins, The Tax Adviser, (March 2006), pp. 158-162.
• “Reform or Repeal the Transfer Tax System,” with Dennis Belcher, The Tax Adviser, (October 2004), pp. 620-623.
• “Financial Statement Disclosure of Corporate Tax Shelters,” with Greg Jenkins, The CPA Journal, (June 2002), pp. 50-54.
• “Restructuring Estate and Gift Taxes,” National Tax Journal, (September 2001), pp. 579-612.
• “The Impact of State Taxation on the Investment Portfolio of Banks,” with Mark S. Beasley, The Journal of the American Taxation Association, (Fall 1998), pp. 1-14.
• “Reinforcing Ethical Decision Making Through Corporate Culture,” with Al Y.S. Chen and Paul Williams, Journal of Business Ethics, Volume 16, Number 8, (June 1, 1997), pp. 855-865.
• “A Comparison of Tax Preparers’ Individual and Group Judgements When Resolving Ambiguous Tax Questions,” with Gordon Harwood and Greg Carnes, The Journal of the American Taxation Association, Volume 18, Number 2, (Fall 1996), pp. 1-18.
• “The Determinants of Tax Professionals’ Aggressiveness in Ambiguous Situations,” with Greg Carnes and Gordon Harwood, Advances in Taxation, Volume 8, (1996), pp. 1-26.
• “The Effect of Magnitude of IRS Assessment and Engagement Letters on Tax Preparer Liability,” The Journal of the American Taxation Association, Volume 17, Number 2, (Fall 1995), pp. 71-88.