Director, School of Accountancy
Nebraska CPAs Distinguished Professor of Accountancy

Accountancy, CBA 307B
P.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).

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

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

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.

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