Dr. Janet Mosebach is an Associate Professor in Accountancy at Boise State University. She received her Ph.D. in Business Administration with a focus on Accounting from the University of Arkansas while studying effective tax rates and dividend payout policies. Dr. Mosebach’s research has appeared in publications such as the International Research Journal of Applied Finance and The ATA Journal of Legal Tax Research. She is a member of many professional organizations including the American Institute of Certified Public Accountants and The American Taxation Association where she served on the Assessment and Accreditation Issues Committee, the Exempt Organizations sub-committee of the Tax Policy Oversite Committee and the Teaching Resources Committee.