|Present||Professor of Accounting, Cedarville University ‐ School of Business Administration|
Honors and Awards
- Pauline Corn Graduate Teaching Assistant Award, Virginia Polytechnic Institute and State University - 1991
- Accounting for Business Executives
- Advanced Managerial Accounting
- Income Taxation of Business Entities
- Principles of Managerial Accounting
- Intermediate Financial Accounting
|B.S. in Business Administration, Bowling Green State University|
|Master of Accountancy, Miami University|
|Ph.D., Virginia Polytechnic Institute and State University|
School of Business Administration
Peer-Reviewed Publications (18)
Securing Charitable Contribution Deductions Tennessee CPA Journal (2017)
Issues regarding charitable contributions have been a frequent source of contention between the IRS and taxpayers - the charitable contribution deduction was identified as one of the most litigated issues in the National Taxpayer Advocate’s ...
Avoiding Accuracy-Related Penalties on Individual Income Tax Returns Journal of Financial Service Professionals (2017)
The accuracy-related penalty of Internal Revenue Code (IRC) Sec. 6662 has been a frequent source of contention between taxpayers and the IRS. Thus, financial and tax advisors should have a basic knowledge of this law ...
Opportunities for Deduction of Legal Expenses Journal of Financial Service Professionals (2016)
Individuals incur legal expenses in many business and personal transactions. Legal expenses may be legitimate tax deductions or nondeductible personal expenses. Legal expenses are nondeductible when incurred for issues that are personal in nature such ...
Personality Preferences and Success in Introductory Accounting Academy of Business Disciplines Journal (2015)
Introductory accounting is a crucial course for students considering a career in accounting as well as accounting educators seeking to identify students who will excel in the profession. This study examines student performance in introductory ...
Meeting the Demands of IRC Section 274(d) The CPA Journal (2013)
The National Taxpayer Advocate (NTA) was established as a liaison between taxpayers and Congress to address issues that taxpayers encounter in complying with tax law. The NTA's annual report to Congress identifies areas where noncom-pliance ...
From Students to Learners: Developing Self-Regulated Learning Journal of Education for Business (2006)
Prior researchers have shown that self-regulated learning (SRL) is associated with success in school and is viewed as a key to success in a career. In this article, the authors provide a process for developing ...
Minister Housing Allowance Presents New Challenges and Opportunities The CPA Journal (2005)
For over 50 years, ministers have enjoyed the benefits of tax-free housing. IRC section 107 permits qualified ministers to exclude housing-related compensation from gross income to the extent it relates to service performed in their ...
Benefits of Specialization in Tax Practice Ohio CPA Journal (2002)
Focuses on the benefits of specialization in tax practice in the field of Accountancy in Ohio. Aquisition of greater conceptual knowledge of corporate taxation; Improvement of the ability to apply the knowledge to fact situations; ...
Developing the Knowledge Base of New Tax Professionals The CPA Journal (2001)
For years, the research of cognitive scientists has produced practical insights into the learning process, many of which can be applied to accounting. Specifically, accounting researchers have found a strong connection between knowledge and performance: ...
The Personality Types and Preferences of CPA Firm Professionals: An Analysis of Changes in the Profession Accounting Horizons (1997)
A study using the Myers-Briggs Type Indicator was conducted to examine the personality types and specific preferences of CPA firm professionals. Data were drawn from four CPA firms in the midwestern U.S. The findings reveal ...
Tax Research: Challenge and Opportunity Ohio CPA Journal (1996)
Presents four strategies to improve tax research capabilities of accountants in the United States. Increase in the complexity of income tax law; Obtaining of adequate reference materials; Continuing education in research techniques; Designation of research ...
Reflections on Post-Soliman Home Office Deductions The Arkansas Business & Economic Review (1994)
Discusses issues concerning the interpretation of Internal Revenue Code Section 280A on home office deduction (HOD). Implications of the Supreme Court case `Commissioner v. Soliman'; Background of the case; Interpretation issues; Equity issues; Need to ...