PUBLICATIONS
"The Relevance of the Principal Residence Gain Exclusion,"
Tax Notes, 121, November10, 2008, 684-691.
"Multi-Entity Partnering in Accounting Education: Narrowing the Gap Between the Profession and Academia,"
(with O. Whitfield Broome),
Advances in Accounting Education: Teaching and Curriculum Innovations, 7, 2005, 81 - 107.
"Back to the Future: Implementing a Broad Economic, Inquiry-Based Approach to Accounting Education,"
(with Thomas J. Frecka,
Ramachandran Ramanan),
Journal of Education for Business , November, 2004, 69 -74.
"Tax Changes and Retirement Planning,"
(with William D. Terando),
Taxes-The Tax Magazine, March, 2000, 45-57.
"A Reexamination of the Tax Motivation for Closed-End Discounts,"
(with Kevin Scanlon),
Jourtnal of Accounting, Auditing and Finance, April (2nd Quarter/Spring), 1996, 323-332.
"Capital Gain Realization by Investment Funds and the Associated Tax Costs,"
(with Kevin Scanlon),
Advances in Financial Planning and Forecasting, 5, 1994, 35-45.
"Capital Structure and Tax Status: New Evidence From IPOs,"
(with Kevin Scanlon,
Robert Miller),
Journal of Accounting, Auditing and Finance, April (2nd Quarter/Spring), 1994, 197-210.
"Differences in the COMPUSTAT and Expanded Value Line Databases and the Potential Impact on Empirical Research,"
(with Beth B Kern),
The Accounting Review, January (1st Quarter/Winter), 1994, 274-284.
"Capital Gain Taxation, Turnover by Investment Fund Managers and the Projected Shareholder Costs,"
(with Kevin Scanlon),
Research in Financial Services: Private and Public Policy, 5, 1993, 77-94.
"Taxes and Firm Size: The Effect of Tax Legislation During the 1980s,"
(with Beth B Kern),
Journal of the American Taxation Association, April (2nd Quarter/Spring), 1992, 80-96.
"College Costs and the Relief Provided by Residential Real Estate,"
The Journal of the American Taxation Association, October (4th Quarter/Autumn), 1989, 114-126.
"Consistency Exceptions: Materiality Judgments and Audit Firm Structure,"
(with William D Nichols),
The Accounting Review, April (2nd Quarter/Spring), 1988, 237-254.
"The First Year of Safe Harbor Leasing Activity: A Look Back at Objectives and Results,"
(with James L Wittenbach),
Advances in Taxation, October (4th Quarter/Autumn), 1987, 131-152.
"The Relevance of Reported Inflation-Adjusted Earnings Measures in the Security Valuation Process,"
(with Bill D McDonald),
Journal of Business Research, October (4th Quarter/Autumn), 1986, 411-422.
"Income Averaging Benefits From Income Growth: The Gradual Elimination of an Inequity,"
(with Bill D McDonald),
Public Finance Quarterly, April (2nd Quarter/Spring), 1986, 199-208.
"The Statistical Validity of the Ratio Method in Financial Analysis: An Empirical Examination: A Reply,"
(with Bill D McDonald),
Journal of Business Finance and Accounting, January (1st Quarter/Winter), 1986, 633-635.
"A Comparative Cost Analysis of Recent Tax Depreciation Changes,"
The Engineering Economist, July (3rd Quarter/Summer), 1985, 347-362.
"The Functional Specification of Financial Ratios,"
(with Bill D McDonald),
Accounting and Business Research, July (3rd Quarter/Summer), 1985, 223-228.
"Capitalization of Interest Costs: Security Price Reaction to SFAS No. 34 Disclosures,"
(with Bill D McDonald,
William D Nichols),
Review of Business and Economic Research, April (2nd Quarter/Spring), 1985, 78-88.
"Multiproduct C_V_P Analysis and Uncertainty: A Linear Programming Approach,"
(with Robert E Miller),
Journal of Business Finance and Accounting, January (1st Quarter/Winter), 1985, 495-505.
"Historical Cost and Specific Inflation-Adjusted Financial Ratio Comparisons,"
(with Donald Ricketts),
The Mid-Atlantic Journal of Business, July (3rd Quarter/Summer), 1984, 29-40.
"Pension Accounting and the Balance Sheet: The Potential Effect of the FASB's Preliminary Views,"
(with William D Nichols),
Journal of Accounting Auditing and Finance, July (3rd Quarter/Summer), 1984, 293-305.
"The Relevance of SFAS 33 Inflation Accounting Disclosures in the Adjustment of Stock Prices to Inflation,"
(with Bill D McDonald),
The Accounting Review, July (3rd Quarter/Summer), 1984, 432-446.
"The Election to Capitalize Carrying Charges Following ERTA and TEFRA,"
(with William D Nichols),
The Journal of the American Taxation Association, April (2nd Quarter/Spring), 1984, 60-67.
"The Relevance of Inflation-Adjusted Accounting in the Assessment of Systematic Risk,"
(with Donald Ricketts),
Review of Business and Economic Research, April (2nd Quarter/Spring), 1984, 90-101.
"The Statistical Validity of the Ratio Method in Financial Analysis: An Empirical Examination,"
(with Bill D McDonald),
Journal of Business Finance and Accounting, April (2nd Quarter/Spring), 1984, 89-97.
"Capitalization of Interest, Materiality Judgement Divergence and Users' Information Needs,"
(with William D Nichols,
James W Pattillo),
Journal of Business Finance and Accounting, January (1st Quarter/Winter), 1984, 547-555.
"Income Growth and Income Averaging: An Analysis of Eligibility and Resultant Tax Savings,"
(with Bill D McDonald),
The Tax Executive, January (1st Quarter/Winter), 1984, 149-155.
"Considerations Driving Interest Rate Assumption Changes,"
(with William D Nichols,
Gregory R Niehaus),
Financial Analysts Journal, November, 1983, 13-15.
"The Existence of Heteroscedasticity and Its Effect on Estimates of the Market Model Parameters,"
(with Bill D McDonald),
The Journal of Financial Research, July (3rd Quarter/Summer), 1983, 115-126.
"The Materiality Principle: Problems and Possible Solutions,"
(with William D Nichols,
James W Pattillo),
Corporate Accounting, July (3rd Quarter/Summer), 1983, 44-51.
"Accounting for Pensions: A Controversial Future,"
(with William D Nichols),
The Michigan CPA, April (2nd Quarter/Spring), 1983, 23-25.
"Asset Pricing and Financial Reporting with Changing Prices,"
(with Bill D McDonald),
Journal of Business Finance and Accounting, October (4th Quarter/Autumn), 1982, 383-395.
"The Rate of Return Assumption: Insights from the New FASB Statement No. 36 Disclosures,"
(with William D Nichols),
Financial Analysts Journal, October (4th Quarter/Autumn), 1982, 10-15.
"The Decision to Expense Certain Capital Expenditures: 'Carrot' or 'Lemon' for the Small Business,"
(with William D Nichols),
Journal of Small Business Management, July (3rd Quarter/Summer), 1982, 54-61.
"Energy Property: When to Expense Carry Charges and/or Take the Property Expense Deductions,"
(with William D Nichols),
Taxes-The Tax Magazine, June, 1982, 467-472.
"Replacement Cost: The Past, Present and Future,"
The Michigan CPA, November, 1980, 53-56.
"The History of the Abacus,"
The Woman CPA, July (3rd Quarter/Summer), 1977, 23-24.
Book Articles and Chapters
Should the Scuba Business Dive into the Expansion,
(with Andrew Crowe),
AICPA Instructor Case Book (1998).