EDUCATION
Doctor of Philosophy, June 1992, Virginia Polytechnic Institute and State University, Blacksburg, Virginia. Major: Accounting, Supporting Area: Psychology.
Bachelor of Science, May 1974, University of Illinois, Champaign, Illinois. Major: Psychology, Minor: Mathematics and Business Administration.
TEACHING EXPERIENCE
Taxation of Individuals, Partnership and S Corporation Taxation and Managerial Accounting, North Carolina State University, Raleigh, NC 1992-present.
BUSINESS EXPERIENCE
Administrative Coordinator, 1980 to 1988
School of Accountancy, Georgia State University, Atlanta, GA
Sales Representative, 1976 to 1979
Eagle Realty Company, Atlanta, GA
Department Manager, 1975 to 1976
J.C. Penney Co., Atlanta, GA
Administrative Assistant, 1972 to 1973
Interracial Council for Business Opportunities, Brooklyn, NY
RESEARCH INTERESTS
Tax compliance, tax policy, and decision-making in auditing and taxation, education
PROFESSIONAL MEMBERSHIPS
American Accounting Association
Behavioral, Managerial and Tax Sections of American Accounting Association
National Association of Black Accountants (NABA)
FELLOWSHIPS AND AWARDS
SHEV ABD Fellow, VA Tech. 1992
Doctoral Consortium Fellow - American Accounting Association 1991
Ernst & Young Doctoral Dissertation Grant 1991-1992
Patricia Roberts Harris Fellow 1988-1991
National Consortium for Educational Access Fellow 1988-1991
First place in the Call for Papers Competition at the 1997 NABA Annual Meeting.
PUBLICATIONS
"Final Regulations Released on Publicly Traded Partnerships," with E. Brodie and A. Salter. Oil and Gas Tax Quarterly, June 1996, 44(4): 531-541.
"Independent Contractor to Employees: The Implications of Reclassification," with K. Krawczyk and R. Sawyers. Journal of Accountancy January 1996, 181(1): 47-51.
"Commissioner Oversteps Bounds in Timber Depletion Case" with D. Coker. Oil and Gas Tax Quarterly, December 1995, 44(2): 65-79.
"Final Regulations Specify Gas Balancing Accounting Choices for Gas Producers Electing Out of Subchapter K," with D. Coker. Oil and Gas Tax Quarterly, September 1995, 44(1): 19-34.
"Federal Tax Liens: The IRS Wins Again," with R.L. Peace. The Banking Law Journal 111 (September-October, 1994): 475-484.
"The Independent Contractor/Employee Classification Controversy," with K. Krawczyk and R. Sawyers. Tennessee's Business, 1994, 5(1):15-20.
"The Effect of an Increase in 'Sin Taxes' on the Market Value of Alcohol and Tobacco Stock," with R. M. Brown. Journal of Applied Business Research, 1993, 9 (4): 76-82.
"Regulations Address Sales Disguised as Contributions to Partnerships", with D. Coker. Oil and Gas Tax Quarterly 42 (1), September 1993: 13-28.
"Tax Penalties Simplified by 1989 Act," with R. W. Saubert and C. J. O'Neil. Tax Notes, May 21, 1990, pp. 977-989.
PAPERS PUBLISHED IN PROCEEDINGS AND PUBLISHED COMMENTS
"The Effect of an Individual Auditor's Commitment to the Audit Client on Audit Results," with C. Coleman and H. Glover. 1995 PROCEEDINGS Decision Sciences Institute. 1995 Annual Meeting, November 20-22, Boston, Massachusetts.
"Using Organizational Science to Change the Public Accounting Profession," with H. Glover and C. Coleman. Proceedings of the Southeastern American Accounting Association Meeting, Louisville, KY, April 28-30, 1994, pp. 360-369.
"Women Scholars in Accounting: A Ten Year Study of Publishing Productivity", with A. Baldwin-Morgan and M.F. Harsh. Proceedings of the Midwest American Accounting Association Meeting, Omaha, Nebraska, April 14-16, 1994.
"Client Auditor Relationship: Who's Influencing Whom?", with H. Glover and B. Bryan. Proceedings of the Southeastern American Accounting Association Meeting, Atlanta, GA, April 23, 1993.
Comments published in the Conference Report of 1990 Research Conference, In Revenue Service Document 7302 (March 1991), pp. 27-28.
ABSTRACTS IN PROCEEDINGS
"The Effect of an Individual Auditor's Commitment to the Audit Client on Audit Results," with C. Coleman and H. Glover. Proceedings of Academic Papers, National Association of Black Accountants 26th Annual Meeting, Miami, FL, July 8-12, 1997, p. 20.
"The Effect of an Individual Auditor's Commitment to the Audit Client on Audit Results," with C. Coleman and H. Glover. Program Book and Collected Abstracts, SEAAA Regional Meeting, April 25-27, 1996, Richmond, Virginia.
"Environmental Impact on the Success Rate of African-American Students in the Introductory Accounting Class," with Frank Buckless, Gail Hankins, Kathy Krawczyk and Gilroy Zuckerman. Collected Abstracts of the SEAAA, (April 7-9, 1995).
"Using Organizational Science to Change the Public Accounting Profession" with C. Coleman and H. Glover. Collected Abstracts of the American Accounting Association Annual Meeting, (August 10-13, 1994), New York, p. 117.
"Taxpayer Equity Sensitivity and Responses to Alternative Methods of Encouraging Compliance." Proceedings of the Southeastern American Accounting Association Meeting, Louisville, KY, April 28-30, 1994, p. 387. Also published in the Proceedings of the "1994 Frontiers of Behavioral Research" conference sponsored by the Accounting Behavior and Organizations (ABO) Section of the American Accounting Association.
PROPOSALS FUNDED
"The Effect of An Individual Auditor's Commitment to the Audit Client on Audit Results," Faculty Research and Professional Development Fund Award, NCSU 1995 ($4900).
"Environmental Impact on the Success Rate of African-American Students in the Introductory Accounting Class," with F. Buckless, G. Hankins, K. Krawczyk and G. Zuckerman. NCSU Teaching Excellence Initiative Award, 1994 ($11,900).
PAPERS UNDER REVIEW
"Using Organizational Science to Change the Public Accounting Profession," with H. Glover and C. Coleman. Submitted to Journal of Organization Change Management.
"Changing Taxpayer Attitudes Towards Compliance and the Tax System: A Laboratory Study Using a State Amnesty Program," C. J. O'Neil. Submitted to the Journal of the American Taxation Association.
"Taxpayer Equity Sensitivity and Responses to Alternative Methods of Encouraging Compliance." Submitted to Journal of Economic Psychology.
WORKING PAPERS
"How Should Frequent Flyer Miles be Taxed?" with K. Krawczyk.
"An Examination of an Auditor's Commitment to Profession, Organization, and Client and Resulting Effects on Job Satisfaction, Turnover and Audit Results," with C. Coleman and H. Glover.
"Women Scholars in Accounting: A Ten Year Study of Publishing Productivity," with A. Baldwin-Morgan and M. Harsh.
WORK IN PROCESS
"Environmental Impact on the Success Rate of African-American Students in the Introductory Accounting Class," with F. Buckless, G. Hankins, K. Krawczyk and G. Zuckerman.
PAPERS PRESENTED
"The Effect of An Individual Auditor's Commitment to the Audit Client on Audit Results," with C. Coleman, G. Debnam, and H. Glover. Decision Sciences Institute Annual Meeting, Boston, MA, November 20-22, 1995, Southeast American Accounting Association, April 25-27, 1996, Richmond, Virginia and at the National Association of Black Accountants 26th Annual Meeting, Miami, FL, July 8-12, 1997, p. 20.
"Environmental Impact on the Success Rate of African-American Students in the Introductory Accounting Class," with F. Buckless, G. Hankins, K. Krawczyk and G. Zuckerman, Southeast American Accounting Association Meeting, April 1995.
"Using Organizational Science to Change the Public Accounting Profession," with H. Glover and C. Coleman. American Accounting Association Meeting, New York, NY, August 1994.
"The Effect of Individual Differences in Taxpayers on Attempts to Increase Compliance" at the Southeast Regional American Accounting Association Annual Meeting, Louisville, Kentucky, April 28 - 30, 1994.
RESEARCH FORUMS
"The Effect of Individual Differences in Taxpayers on Attempts to Increase Compliance" at the ABO Conference, San Antonio, Texas, March 10-12, 1994.
"The Effect of Individual Differences in Taxpayers on Attempts to Increase Compliance" at the American Accounting Association Annual Meeting, San Francisco, August 10, 1993.
WORKSHOPS GIVEN
"Effective Teaching in Taxation" AICPA Summer Faculty Seminar, 1997.
"Income Tax Preparation," Watts Chapel Singles Ministry, 1997".
"The Effect of an Individual Auditor's Commitment to the Audit Client on Audit Results." Presented at North Carolina State University on September 21, 1995.
"The Effect of Individual Differences in Taxpayers on Attempts to Increase Compliance. Presented at North Carolina State University on December 3, 1992.
PROFESSIONAL DEVELOPMENT
Transforming the University, NCSU, February 1993.
ATA Teaching Workshop, Chicago, IL, February 1993.
"The Accounting Curriculum: Today and Tomorrow," Videoconference, NCCU, March 12, 1993.
KPMG Peat Marwick, AAA Regional Tax Seminar, April 22, 1993.
"Looking Glass," NCSU, October 17-20, 1993.
Leadership Training, Center for Creative Leadership, Greensboro, NC, August 1994.
"Situational Leadership," Siemens Corp. Training Center, November 1994.
"The Unique Dynamic of Teaching at a Research University", NSCU, October 13, 1995.
PRESENTATIONS
Presentation given to prospective students and parents at the African American Visitation Day, April 1994, 1995, 1997.
"Real World 101" Women's Center, NCSU, 3/23/95.
"Careers in Accounting" presented to the North Carolina State University Undesignated and University Transition Programs, November 11, 1993.
"Masters Degree Programs and the 150 Hour Requirement," presented at the 1997 Southern Regional Student Conference of the National Association of Black Accountants, October 24, 1997.
"Why Persue a Ph.D. in Accounting," presented at the 1997 Southern Regional Student Conference of the National Association of Black Accountants, October 24, 1997.
PROFESSIONAL AND UNIVERSITY SERVICE
Manuscript Reviewer for the Southeast Region American Accounting Association Meetings 1993, 1994 and 1997.
American Accounting Association Membership and Subscription Committee, August 1993 - August 1995.
American Taxation Association Membership Committee August 1993 - August 1994; July 1997 – July 1998.
National Science Olympiad Executive Committee 1996-1997.
North Carolina Science Olympiad Executive Committee 1997-1998.
1993-97 Freshman Merit Scholarship Selection.
American Accounting Association Minority Faculty Development Committee Mentor.
CONFERENCES ATTENDED
American Accounting Association Annual Meeting, 1991, 1992, 1993, 1994, 1996
Southeast Regional American Accounting Association Meeting, 1990, 1992, 1993, 1994, 1995, 1996
New Faculty Consortium, St. Charles, IL, February 1993
Mid Year ATA Meeting, February 1993, 1995, 1996.
National Tax Association Meeting, Williamsburg, Virginia, 1992.
AICPA 1993, 1994, 1995, 1997 Faculty Summer Seminar.
ABO Research Conference, San Antonio, Texas, March 1994.
National Association of Black Accountants, Annual Meeting, 1997.
