Accounting
Elizabeth Dreike Almer, Ph.D., CPA (California)
Editorial Boards:
Issues in Accounting Education
Research on Professional Responsibility and Ethics in Accounting
Recent Activity:
Almer, E.D., Higgs, J.L. and Hooks, K.L. (2005) "A Theoretical Framework of the Relationship Between Public Accounting Firms and Their Auditors." Behavioral Research in Accounting, 17, 1-22.
Almer, E.D., Cohen, J.R. and Single, L.E. (2004) "Is it the Kids or the Schedule? The Incremental Effect of Families and Flexible Scheduling on Perceived Career Success," with J. R Cohen and L.E. Single, Journal of Business Ethics, 54(1), 51-65.
Almer, E.D. and Single, L.E. (2004) "Career Consequences of Flexible Work Arrangements: Consideration of the Daddy Track." The CPA Journal, LXXIV(9), 56-58.
Almer, E.D., Cohen, J.R. and Single, L.E., "Factors Affecting the Choice to Participate In Flexible Work Arrangements," (2003) Auditing: A Journal of Practice and Theory, 22(1), 1-23.
Expertise:
- Accounting ethics
- Work-life balance
- Diversity effects
- Mentoring
Darrell Brown, Ph.D., CPA (Montana, Inactive)
Editorial Boards:
Journal of Information Systems
International Journal of Information Systems
Recent Activity:
Brown, D., Dillard, J. and Marshall, R.S. (forthcoming). "Strategically Informed, Environmentally Conscious Information Requirements for Accounting Information Systems," Journal of Information Systems.
Marshall, R. Scott and Brown, D. (2003), "The Strategy of Sustainability: A Systems Perspective on Norm Thompson Outfitters' Enviromental Stewardship Initiatives." California Management Review, 46(1): 101-126.
Marshall, R. Scott and Brown, D. (2003) "Corporate Environmental Reporting: What's in a Metric?" Business Strategy and the Environment. 12: 87-103.
Expertise:
- Decision-making with accounting information - reliance on decision
- Business metrics and measures for environmental sustainability
Jesse Dillard, Ph.D., The Retzlaff Chair in Accounting
Founding Editor:
Accounting and the Public Interest
Recent Activity:
Jesse Dillard presented "Enron through a Structuration Lens" co-authored with Rodney Rogers and Kristi Yuthas at the University of Scheffield Research Colloquia in September 2005.
Jesse Dillard was the Plenary speaker at the 17th CSEAR (Center for Social and Environmental Accounting Research) Conference, in St. Andrews, Scotland in September 2005.
"Acceleration Management: The Semiconductor Industry Confronts the 21st Century," a paper co-authored by Melissa Appleyard, C.N. Berglund, Craig Peterson and Richard W. Smith was presented at PICMET, the Portland International Conference on Management of Engineering and Technology in August 2005.
Jesse Dillard was awarded the 2005 Mary Parker Follett Award for Excellence, for the outstanding paper published in the Accounting, Auditing and Accountability Journal during 2004.
Dillard, J., Rogers, R. and Yuthas, K. (forthcoming). "The Accounting Profession: Substantive Change and/or Image Management," Journal of Business Ethics.
Dillard, J., Yuthas, K. and Rogers, R. (2004). "Beyond Agency and Structure: Triple Loop Earning," Business Ethics, May (51), 229-244.
Roslender, R. and Dillard, J. (2003) Reflections on the Interdisciplinary Perspectives on Accounting Project. Critical Perspectives on Accounting. 14(3) 325-352.
Expertise:
- Behavioral & structural analyses of accounting
- Public interest responsibilities
- Ethical structures
- Information systems
Raymond Johnson, Ph.D., CPA (Oregon)
Recent Activity:
Modern Auditing (2000). John Wiley & Sons with William Boynton and Walter Kell.
"Moving Complex Problems from Practice to the Classroom: A Framework for Evaluating Solutions and the Process of Developing Solutions," presented to the Australian National University Seminar Series, Sydney, Australia, May 2001.
H. Thomas Johnson, Ph.D.
Recent Activity:
Profit Beyond Measure: Extraordinary Results through attention to Work and People , (New York: The Free Press/Simon & Schuster, November 2000), foreword written by Peter Senge. This book was awarded the 2001 Shingo Prize for Excellence in Manufacturing Research and it has been translated into Japanese (2001) and French (2002).
Dr. Johnson also gave three lectures at the 2002 Uppsala Lectures in Business at Uppsala University in Sweden. All three lectures were published as a monograph by Uppsala University Press and another is forthcoming in Accounting, Organizations, and Society.
Expertise:
- The performance measurement fallacy
- Toyota production system
- Sustainability and the ecozoic transformation
- The "lean accounting" paradox
- Business as a natural system
Bill Kenny, J.D., CPA (Washington)
Recent Activity:
Refereed Publications
Articles
W. Kenny and A. Christensen, Tax Burdens and Consequences of Lost, Destroyed or Stolen Records; The Tax Advisor, AICPA, New York, N.Y. Vol.3 (January 2006).
W. Kenny, M. Hulen and A. Christensen, Tax Planning for Professorial Sabbaticals, Journal of Legal Taxation, American Accounting Association, Vol.3, (2005)
W. Kenny and A. Christensen, Accountable Plans, Reimbursements and Per Diem Allowances (Part I), The Tax Adviser, American Institute of Certified Public Accountants, New York, NY, (July 2003)
W. Kenny and A. Christensen, Accountable Plans, Reimbursements and Per Diem Allowances (Part II), The Tax Adviser, American Institute of Certified Public Accountants, New York, NY, (August 2003)
W. Kenny, "US Taxation of Nonimmigrant Students, Teachers and Trainees," The Tax Adviser, American Institute of Certified Public Accountants, New York, NY, June 1995, p. 370-376.
W. Kenny, M. Hulen, J. Robison, and M. Vaughn, "Independent Contractors: Compliance and Classification Issues," The American Journal of Tax Policy, American College of Tax Counsel, University of Alabama School of Law, Tuscaloosa, AL, Vol., No. 1, Spring 1995.
W. Kenny and L. Jaffe, "The Reasonable Basis Standard in Civil Penalties: Definition and Procedure for Waiver," Taxation for Accountants, Warren, Gorham and Lamont, New York, NY, March 1992.
W. Kenny and S. Mathews, "Helping International Students File Income Tax Returns: A Cooperative Program Involving the Internal Revenue Service, the Professional Tax Community and the University" (April 1990), reviewed by the Department of Treasury, Internal Revenue Service, Washington, DC, for publication and distribution by the Internal Revenue Service, Taxpayer Education Office (International). This paper became IRS Publication 678-FS, Volunteer Assistor's Guide, Foreign Student Text, Catalog Number 13740R.
W. Kenny, "Aiding Foreign Students and Scholars in Complying with U.S. Taxation," The Journal of Accounting Education, James Madison University, Pergamon Press, New York, NY, Spring 1991, approximately 35 pages.
W. Kenny, "Civil Penalty Tax Reform: An Overview of the 1989 Changes, with Comparative Table of Amended Provisions," The Practical Accountant, Warren, Gorham and Lamont, New York, NY, November 1990, pp. 49-62.
W. Kenny and M. Hulen, "Determining Employee or Independent Contractor Status," The Tax Adviser, American Institute of Certified Public Accountants, New York, NY, October 1989, pp. 661-668. The authors were awarded "Best Article 1990 Award."
W. Kenny, "Providing for College Costs in the Year 2000," Taxation for Accountants, Warren, Gorham and Lamont, New York, NY, June 1989, pp. 356-349.
W. Kenny and W. Stalnaker, "The Expanding Scope and Application of the Unrelated Business Income Tax Sections 511-513," Taxation for Lawyers, Warren, Gorham and Lamont, New York, NY, November 1988, pp. 148-152.
M. Hulen and W. Kenny, "Taxation of a Visiting Professorship After Tax Reform," Issues in Accounting Education, American Accounting Association, Fall 1988, Vol. 3, No. 2, pp. 255-269.
Monograph
W. Kenny, M. Hulen, J. Robison, and M. Vaughn, Independent Contractors: Compliance and Classification Issues, A White Paper with Suggestions for Solutions, published by The American Tax Policy Institute, Washington, DC, August 1993.
Case Note
W. Kenny and M. Hulen, "Taxation of Contingent Attorney Fee Awards," The Tax Adviser, American Institute of Certified Public Accountants, New York, NY, June 2000
Non Refereed Publications
W. Kenny, Lock in Business Expense Deductions With an Accountable Plan, Tax Hotline, March 2004; Stamford, CT.
Congressional Testimony
United States Senate, Committee on Finance. "Comments on Provisions in Health Care Reform Proposals on Worker Classification as Employees or Independent Contractors," May 3, 1994, W. Kenny, M. Hulen, J. Robinson and M. Vaughan, oral comments by M. Hulen.
United States House of Representatives, Committee on Ways and Means. "How Section 530 Might Be Strengthened and Clarified," Statement for the Committee Hearing Record; Hearing on Miscellaneous Revenue-Raising Proposals, Subcommittee on Select Revenue Measures of the Committee of Ways and Means, W. Kenny, M. Hulen, J. Robison, and M. Vaughn (September 21, 1993).
Book Review
Review of Tax Research Techniques, Third Edition, Revised, Sommerfield, Strueling, Gardner and Stewart, American Institute of Certified Public Accountants, in the Journal of the American Taxation Association, American Accounting Association, Fall 1990, Vol. 12, No. 1, pp. 118-119.
Book Chapter
"Practitioner Ethics Problems," 1994 Income Tax School Course Book, for use in the Fall 1994 Tax Practitioners' Institute, University of Illinois, Department of Agriculture.
Reprinted Works
W. Kenny, "Providing for College Costs in the Year 2000," reprinted in Taxation for Lawyers, Warren, Gorham and Lamont, New York, NY, July 1989, pp. 56-59.
W. Kenny and L. Jaffe, "The Reasonable Basis Standard in Civil Penalties: Definition and Procedure for Waiver," Taxation for Lawyers," Warren, Gorham and Lamont, New York, NY, March 1992.
Donna Philbrick, Ph.D., CPA (California, inactive)
Recent Activity:
Introduction to Financial Accounting, with Horngren, Sundem, and Elliott.
Francis, J., Q. Chen, D. Philbrick, and R. Willis, "Security Analyst Independence," Research Foundation of CFA Institute, 2004.
Expertise:
- Analysts forecasts
- Role of financial analysts
- Shareholder litigation
Rodney Rogers, CPA, Ph.D., Associate Dean
Recent Activity:
Jesse Dillard presented "Enron through a Structuration Lens" co-authored with Rodney Rogers and Kristi Yuthas at the University of Scheffield Research Colloquia in September 2005.
"Financial Analysts' Reports: An extended Institutional Theory Evaluation," with T. Fogarty, Accounting Organizations and Society, Vol. 30, Issue 4 (May 2005), p. 331-356.
"The Accounting Profession: Substantive Change and/or Image Management," with J. Dillard and K. Yuthas, Journal of Business Ethics, Forthcoming.
"Beyond agency and structure: Triple loop learning," with K. Yuthas & J. Dillard, Journal of Business Ethics, Vol 51 (May 2004), p. 229-244..
Communication action and corporate annual reports," with K. Yuthas & J. Dillard, Journal of Business Ethics, Volume 41 (Nov/Dec 2002), pp. 141-157.
Expertise:
- Language based institutional theory
Kristi Yuthas, Ph.D., The Swigert Professor in Information Systems
Editorial Board:
Journal of Information Systems
Recent Activity:
Jesse Dillard presented "Enron through a Structuration Lens" co-authored with Rodney Rogers and Kristi Yuthas at the University of Scheffield Research Colloquia in September 2005.
"The Accounting Profession: Substantive Change and/or Image Management," with J. Dillard and R. Rogers, Journal of Business Ethics, forthcoming.
"Beyond Agency and Structure: Triple Loop Learning," with J. Dillard and R. Rogers, Journal of Business Ethics, Vol 51 (May 2004), p. 229-244.
"Ethics Research in AIS," with Dillard, J., in AIS Research: Past and Future , Arnold, V. and Sutton, S. (forthcoming), Research Monograph, American Accounting Association.
"A Responsibility Ethic for Information Systems in Professional Services Firms," with Dillard, J., Journal of Business Ethics, vol.30, no.4, pp. 337-359, 2001.
Expertise:
- Management control systems
- Accounting information systems
- Business ethics
See also:
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