Director, School of Accountancy, BKD, LLP Professor of Accountancy
Accountancy

Contact Information

CBA 307B
P.O. Box 880488
Lincoln, NE 68588-0488
Phone: +1-402-472-2337
Fax: +1-402-472-4100
pshoemaker1@unl.edu

Joined the college in August 1989.

Expertise

• Taxation
• Tax Law

Education

• Ph.D., Pennsylvania State University, 1989
• M.B.A., Marywood College, 1983
• C.P.A., (Maryland)
• B.S. Bloomsburg University, 1974.

Research Interests

• Tax
• Accounting History
• Education Issues

Teaching Interests

• Taxation
• Theory
• Financial

Published In

• Contemporary Accounting Research
• National Tax Journal
• Journal of Applied Business Research
• Tax Notes -Journal of Accounting Literature
• Advances in Taxation
• Southern Business Review
• Journal of Accounting Education
• Tax Adviser

Refereed Publications

-"Taxpayers' Prepayment Positions and Tax Return Preparation Fees," with Scott B. Jackson, John A. Barrack and F. Greg Burton, Contemporary Accounting Research, Vol. 22, No. 5, Summer 2005. -“Confidence Intervals for the Suits Index,” with John Anderson and Atrayee Ghosh Roy, National Tax Journal, Vol. LVI, No. 1, Part 1, March 2003. -"Controlling the Moral Hazard Created by Limiting Liability," with Richard DeFusco and Nancy Stara, Journal of Applied Business Research, Vol. 12, 3, Summer 1996. -"An Equity Analysis of Tax Policy Towards the Elderly," Tax Notes, Vol. 68, No.5,July 31, 1995. -"Accounting Narratives: A Review of Empirical Studies of Content and Readability," with Michael Jones, Journal of Accounting Literature, Vol. 13, 1994. -"Financial Incentives for Graduate Tax Education Offered by Public Accounting Firms," with Nancy Stara, Journal of Applied Business Research, Vol. 9, No. 3, Summer 1993. -"An Analysis of Tax Legislation Affecting Disabled Taxpayers," with Marc LeClere, Advances in Taxation, Vol. 4, 1992. -"The Role of Taxes in Corporate Acquisitions: Effect of Tax Shields on the Choice of Payment," with Ken Yook and George McCabe, Southern Business Review, Vol. 18, No.1, Spring 1992. -"Investment Tax Credit Effects on the United States and Canada, 1968-1985," The Journal of Applied Business Research, Vol. 7, No. 4, Fall 1991. -"The Curriculum Required to Develop a Tax Specialist: A Comparison of Practitioner Opinions with Current Programs," with Nancy Stara and James Brown, Journal of Accounting Education, Vol. 9, No. 1, Spring 1991. -"The Tax Implications of Being a Related Party under Section 267," with Nancy Stara, The Tax Adviser , June 1991.

Awards

• Nebraska Society of CPAs Outstanding Accounting Educator Award, 2000.
• CBA Distinguished Teaching Award, 1998
• Nebraska Society of CPAs Distinguished Professorship in Accounting, 1997-present.
• University-wide Distinguished Teaching Award, 1997-98
• Nominated for CBA Distinguished Teaching Award, 1996-97
• Beta Alpha Psi,,Delta Omicron Chapter, Accounting Educator of the Year, 1994-95
• Graduate Faculty Fellow Appointment, November 1994
• CBA Distinguished Teaching Award, 1992-93
• Beta Alpha Psi, Delta Omicron Chapter, Accounting Educator of the Year, 1992-93
• Recognition Award for Contributions to Students, 1992-93
• Nominated for CBA Distinguished Teaching Award, 1991-92
• Baird, Kurtz & Dobson Professor, 1991-92
• Syford Faculty Fellow, Summer 1991 -Graduate Faculty Member Appointment, April 1991
• Certified Public Accountant, Maryland

Additional Information

PROFESSIONAL ORGANIZATION MEMBERSHIP -Great Plains Federal Tax Institute -Lincoln Estate Planning Council -UNL Estate and Tax Planning Conference -American Institute of Certified Public Accountants -Maryland Association of Certified Public Accountants -Nebraska Society of Certified Public Accountants

Research