SelectedWorks - Sarah J Webber

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Selected Works of Sarah J Webber

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About Sarah J Webber

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2010 - Present	Assistant Professor, University of Dayton ‐ Department of Accounting
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2010	LLM, Capital University
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2007	JD, The Ohio State University
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2003	BS, University of Dayton
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2003	MBA, University of Dayton
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View All
Taxation
Articles
Taxation-Federal Income
Property-Personal and Real

Taxation (1)

Don’t Burst the Bubble: An Analysis of the First-time Homebuyer Credit and Its Use as an Economic Policy Tool (Sarah J Webber) ExpressO (2011)

When faced with a looming real estate crisis, Congress hastily acted to stabilize the market by offering the first-time homebuyer credit (FTHC). This tax credit was promoted as a solution to remove the excess inventory ...

Articles (13)

Fraud and Corruption in U.S. Nonprofit Entities: A Summary of Press Reports 2008-2011 (Deborah S. Archambeault, Sarah J. Webber and Janet Greenlee) Nonprofit and Voluntary Sector Quarterly (2015)

The charitable sector is vulnerable to fraud losses, with these losses negatively impacting the organization’s reputation, future funding, and ability to advance its mission. Research on nonprofit fraud is relatively scarce, due mainly to limited ...

Whistleblowing: Not So Simple for Accountants (Sarah J. Webber and Deborah S. Archambeault) The CPA Journal (2015)

In Brief Navigating the rules of whistleblowing is a complex task for accountants, often pitting professional requirements against ethical decisions. Public service responsibility is a hallmark of the profession, yet the AICPA Code of Professional ...

Whistleblowing 101 (Sarah J. Webber and Deborah S. Archambeault) The CPA Journal (2015)

Whistleblowing has captured media attention in recent years, in part due to the large awards being paid out under federal programs. Because of the type of work CPAs perform, it is likely that they will ...

Lost Opportunities: The Underuse of Tax Whistleblowers (Sarah J. Webber and Karie Davis-Nozemack) Administrative Law Review (2015)

Legal literature on whistleblower programs often assumes an agency’s ability to effectively use a whistleblower tip. This article challenges that assumption in the context of tax enforcement by exposing the Internal Revenue Service’s dismal performance. ...

Deducting Noncash Charitable Contributions Documentation and Substantiation Requirements (John K. Cook and Sarah J. Webber) The CPA Journal (2014)

Arecent Tax Court memorandum decision dramatically demonstrates two important points about charitable contributions: 1) the charitable contribution deduction rules are highly complicated and full of traps for the unwary, and 2) the IRS strictly interprets ...

Non-GAAP Adjustments to Net Income Appearing in the Earnings Releases of the S&P 100: An analysis of Frequency of Occurrence, Materiality and Rationale (Sarah J. Webber, Nancy B. Nichols, Donna L. Street, et al.) Research in Accounting Regulation (2013)

For 2005 through 2010, we examine the extent to which S&P; 100 companies provide non-GAAP income measures in their annual earnings releases. Our findings provide insight into the evolving nature and magnitude of the adjusting ...

Should Religious Organizations Worry about IRS Audits? (Sarah J. Webber and Janet S. Greenlee) Exempt Organization Tax Review (2013)

A great deal of media attention has focused on recent perceived financial abuses of churches and religious organizations. Cases of fraud within religious organizations have fueled the public perception that churches require some form of ...

NOL Poison Pills: Using Corporate Law for Tax Purposes (Sarah J. Webber and Karie Davis-Nozemack) Journal of Taxation (2012)

Hundreds of thousands of corporations report net operating loss (NOL) carryovers every year.1 Corporations, with the benefit of NOL rules, may turn disappointing losses into favorable tax results. During economic recovery, corporations are in better ...

The Charitable Contribution of a Home A Deduction up in Smoke? (John K. Cook and Sarah J. Webber) The CPA Journal (2012)

Some tax advisors have, for many years, advised individuals that they can take a charitable contribution deduction for the value of a building (typically, a personal residence) donated to a municipality. In most cases, the ...

Paying the IRS Whistleblower: A Critical Analysis of Collected Proceeds (Karie Davis-Nozemack and Sarah J. Webber) Virginia Tax Review (2012)

Congressional changes to the IRS Whistleblower Program were intended to induce more participation in the program by allowing larger incentives and greater certainty that whistleblowers would be paid. Since the Program was amended, tax whistleblower ...

Paying the IRS Whistleblower: A Critical Analysis of Collected Proceeds (Karie D. Davis-Nozemack and Sarah Webber) (2012)

Congressional changes to the IRS Whistleblower Program were intended to induce more participation in the program by allowing larger incentives and greater certainty that whistleblowers would be paid. Since the Program was amended, tax whistleblower ...

Don't Burst the Bubble: An Analysis of the First-Time Homebuyer Credit and Its Use as an Economic Policy Tool, 45 J. Marshall L. Rev. 23 (2011) (Sarah J. Webber) UIC Law Review (2011)

Don’t Burst the Bubble: An Analysis of the First-Time Homebuyer Credit and Its Use as an Economic Policy Tool (Sarah J. Webber) John Marshall Law Review (2011)

In 2008, faced with a looming real estate crisis, Congress hastily acted to stabilize the economy by offering a first-time homebuyer credit. This tax credit was trumpeted as a solution to the excess inventory of ...

Taxation-Federal Income (1)

Don’t Burst the Bubble: An Analysis of the First-time Homebuyer Credit and Its Use as an Economic Policy Tool (Sarah J Webber) ExpressO (2011)

When faced with a looming real estate crisis, Congress hastily acted to stabilize the market by offering the first-time homebuyer credit (FTHC). This tax credit was promoted as a solution to remove the excess inventory ...

Property-Personal and Real (1)

Don’t Burst the Bubble: An Analysis of the First-time Homebuyer Credit and Its Use as an Economic Policy Tool (Sarah J Webber) ExpressO (2011)

When faced with a looming real estate crisis, Congress hastily acted to stabilize the market by offering the first-time homebuyer credit (FTHC). This tax credit was promoted as a solution to remove the excess inventory ...

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