
Profile
Paul A. Shoemaker
Director, School of Accountancy
Nebraska CPAs Distinguished Professor of Accountancy
School of Accountancy, CBA 307BP.O. Box 880488
University of Nebraska-Lincoln
Lincoln, NE 68588-0488, USA
Phone: (402) 472-2337
Fax: (402) 472-4100
E-mail:
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).
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 the following:
-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
-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
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
-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
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.
-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.
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
-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
Selected Articles:
- Taxpayers' Prepayment Positions and Tax Return Preparation Fees
- Confidence Intervals for the Suits Index
- The Curriculum Required to Develop a Tax Specialist - A Comparison of Practitioner's Opinions with Current Programs
- Controlling the Moral Hazard Created by Limiting Liability
- An Equity Analysis of Tax Policy Towards the Elderly
- Accounting Narratives: A Review of Empirical Studies of Content and Readability
- Financial Incentives for Graduate Tax Education Offered by Public Accounting Firms
- An Analysis of Tax Legislation Affecting Disabled Taxpayers
- The Role of Taxes in Corporate Acquisitions: Effect of Tax Shields on the Choice of Payment
- Investment Tax Credit Effects on the United States and Canada, 1968-1985
- The Tax Implications of Being a Related Party under Section 267
- Taxpayers' Prepayment Positions and Tax Return Preparation Fees

