843-953-8039
843-886-4977
College of Charleston/University of Charleston
School of Business and Economics
9 Liberty Street #121
Charleston, South Carolina 29424
Chair, Department of Accounting and Legal Studies
Director, MS Accountancy
Degrees:
(1) Name of Degree: Bachelor of Science
Year conferred: 1971
Degree-granting Institution: University of Texas at Arlington
Major field of study: Mathematics
(2) Name of degree: Master of Science
Year conferred: 1977
Degree-granting Institution: Texas Tech University
Major field of study: Accounting with Tax Concentration
(3) Name of degree: Doctor of Philosophy
Year conferred: 1993
Degree-granting institution: University of North Texas
Major field of study: Accounting with Tax Concentration
Minor field of study: Economics
Dissertation: "The Impact of the 1986 and 1987 Qualified Plan
Regulation on Firms' Decision to Switch from Defined Benefit to Defined Contribution for Plans Larger Than 100 Participants."
Publications:
“Transfer Pricing and NAFTA,” NAFTA Law and Business,” Kluwer International, Rotterdam, Netherlands, forthcoming Spring 1999 (co-authored with Mack Tennyson).
“Limited
Liability Companies: Time for a Closer
Look” Coastal Business
Review, Fall 1997 ( with Linda Plunkett, R. Pearce, and R. Rouse).
“Safe Harbor and Financial Reporting: An Examination of Regulatory Activity,” Journal of Corporate Accounting and Finance, 1995-96 (with Robert Rouse and Roger Daniels).
“Stuart Chase: A Radical CPA and the Meat Packing Investigation ,1917-1918,” Business and Economic History, Fall 1994, pp. 190-200 (with Barbara Merino).
Professional
Activities:
Ad Hoc Reviewer, 1995 Journal of Accounting History
Noteworthy professional
program presentations:
“Birth, Growth, Maturity and Death of the Closely-Held Corporation”, South Carolina Society of CPA’s, November 19, 1999.
“Corporate and Business Tax Tour”, Missouri Society of CPA’s, October 1, 1999
“Current Developments in Federal Taxation,” Georgia Society of CPA’s November 23, 1999.
“Estate and Wealth Planning for the 251st Century,” Georgia Society of CPA’s, August 17, 1999.
“Partnerships, LLC,s and S Corporations”, Georgia Socity of CPA’s, August 18, 1999.
“Choosing the Right Entity, C or S Corporations, Partnerships, LLC, LLP, Georgia Society of CPA’s, November 22, 1999.
“Estate and Wealth Planning in the 90’s and Beyond,” Rhode Island CPA Society, Providence, Rhode Island, September 25, 1998.
“Estate and Wealth Planning in the 90’s and Beyond,” Georgia CPA Society, Atlanta, Georgia, August 18, 1998.
“Estate and Wealth Planning in the 90’s and Beyond,” Georgia CPA Society, Savannah, Georgia, August 21, 1998.
“Tax Changes for 1997,” presented to the Dean Witter Professional Education Council, December 5, 1997.
“Estate and Wealth Planning in the 90’s and Beyond,” Louisiana CPA Society, Kenner, Louisiana, November 11, 1997.
“Estate and Wealth Planning in the 90’s and Beyond,” Louisiana CPA Society, Shreveport, Louisiana, November 13, 1997.
“Tax Changes for 1996,” presented to the Dean Witter Professional Education Council, September 1996.
“Estate and Wealth Planning in the 90’s and Beyond,” Indiana CPA Society, Indianapolis, Indiana, October 16, 1996.
“An Institutional Analysis of the DB/DC Decision for Qualified Plans,” VIII World Congress of Social Economics, International Conference, Charleston, SC August 1996.
“A Critical Analysis of the Regulatory Capture of Laventhol and Horwath” (co- authored with Jim McKee), presented at the Conference for Interdisciplinary Perspectives in Accounting Annual Meeting, New York, April 1996.
“Laventhol and Horwath: From Number Seven to Chapter 11” (co-authored with Jim McKee), presented at the Southeast Division of the American Accounting Association, (Florida Atlantic University) Nassau, Bahamas, Spring, 1995.