PUBLICATIONS
In the periodicals monitored by Heck et.al, Accounting Literature Index, 1996, I had the highest total of any author (90). Only 32 accounting professors have published 25 or more in these listed publications.
Article in 1991 Int. J. Acctg. entitled “An Analysis of Contributors to Accounting Journal.” Part 11: listed me 107th with respect to the most prolific authors in The Accounting Review from 1926-1988. The majority of the top 191 authors are either deceased or in retirement.
Article in 1990 Int. J. Acctg. entitled “An Analysis of Contributors to Accounting Journals. Part 1: The Aggregate Performance” listed me 159th with respect to the most prolific authors in 24 academic journals.
Books, Monographs, and Chapters
Publications Arranged by Subject Category:
Page 2, Additional Publications
Books, Monographs and Chapters
- (Heitger and Smith) Forensic and Investigative Accounting, Chicago: Commerce Clearing House, 2003, 2nd edition, 2005, 3rd edition, 2007, 4th edition, 2009; 5th Edition, 2011; 6th Edition, 2013; 7th edition, 2015; 8th edition, 2017.
- (Smith and Smith) The Bottom Line is Betrayal: An International Business Action Adventure, 7th Edition, Carolina Academic Press, Durham, 2015, 208 pp.
- (LaGraize and Peters) Case Studies in Forensic Accounting and Fraud Auditing, Commerce Clearing House, 2014; 2nd edition, 2016.
- (Betts, Mastrolia, Sarikas) Accosting The Golden Spire, 4th Edition, Carolina Academic Press, Durham, 2013.
- (Ariail and Salbador) The Ultimate Rip-off: A Taxing Tale, 5th Edition, Carolina Academic Press, Durham, 2012.
- (Campbell, Karam, Maresco), Dangerous Hoops: A Forensic Marketing Action Adventure, LSU Press, Baton Rouge, 2011.
- (Ariail, David, Paz) Costly Reflections in a Midas Mirror, 4th Edition, Carolina Academic Press, Durham, 2011, 214 pp.
- (Flinn) "Measuring Learning Rather Than Satisfaction," Sarasota: American Accounting Association, 2009, 222 pp.
- (Smith and DeLaune) Trap Doors and Trojan Horses, Carolina Academic Press, Durham, 2009.
- (Fenton and Zeigenfuss) The Big R: A Forensic Accounting Action Adventure, 2008, 2014, Carolina Academic Press, Durham, 255 pp.
- (Zab Rezaee and D. Ziegenfuss) U.S. Master Auditing Guide, Chicago: Commerce Clearing House, 2004, 678 pp.
- (Ziegenfuss and O'Shaughnessy) The Big "R:" An Internal Auditing Action Adventure, Carolina Academic Press, 2000, 252 pp.
- (M. Smith) Keys to Personal Financial Planning, New York: Barrons, 1991, 156 pp.; revised 1994, revised 2002, 220 pp.
- (Smith and Battles) Computer Encryptions In Whispering Caves, TX: Dame Publishing, Inc., 1998.
- (Reps) Simon The Incredible: A Novel, Houston, TX: Dame Publishing, Inc., 1998.
- (Hassel and Battles) Chemistry in Whispering Caves, Houston, TX: Dame Publishing, Inc., 1998.
- (G. Giroux and B. Myers) Nonprofit Sleuths: Follow the Money, Houston, TX: Dame Publications, Inc., 1997.
- (Russo, David, and Xu) Deadly Art Puzzle:An Advanced Accounting Action Adventure, 2nd edition, Carolina Academic Press, 2019.
- (K.S. Smith) The Bottom Line Is Betrayal, 6th edition, Cengage Corp., 2009.
- (S. Grossman) Activity Based Costing, American Management Association, N.Y., 1995.
- (D. Forgione) Costly Reflections in a Midas Mirror, Sun Lakes, AZ: Thomas Horton, 1994, 177 p; 1998, 182 p.
- (Friedman and Anders) Dictionary of Tax Terms, Hauppauge, N.Y.: Barrons, 1994, 358 pp.
- (D.Engelage) How to Effectively Manage Corporate Cash, American Management Association, 1993.
- (S. Grossman) A Manager’s Guide to Financial Analysis, 4th edition, American Management Association, 1992, 194 pp.
- The Ultimate Rip-off: A Taxing Tale, Thomas Horton & Daughters, 1988, 217 pp. Revised Edition in 1992, 1998 and 2004.
- (T.L. Dickens) Keys to Understanding Social Security Benefits, New York: Barrons, 1992, 136 pp.
- (V.A. Nichols) Natural Gas Accounting Handbook, New York: Executive Enterprises, 1991, 577 pp.
- (J.P. Friedman) Key to Surviving a Tax Audit, New York: Barrons, 1991, 138 pp.
- (M. Smith) Trap Doors and Trojan Horses, Sun Lakes, AZ: Thomas Horton, 1991, 167 pp.
- (A.J. Greenspan) Burmese Caper, Sun Lakes, AZ: Thomas Horton, 1991, 205 pp.
- contributor, “Estate Planning for Investors,” in Encyclopedia of Investments, Warren, Gorham & Lamont, 1991-92, pp. 911-925.
- (Milam) Keys to Estate Planning and Trusts, Barron’s, 1989, Revised 1993, 159 pp.
- (Apostolou) Keys to Understanding the Financial News, Barron’s 1989, 184 pp., revised 1994, 2000.
- contributor, Tax Planning For Educators, American Acctg. Assoc., 1987, 90 pp.
- co-editor, Handbook of Financial Aspects of Divorce and Separation, John Wiley, 1990, 468 pp.; 1993 supplement.
- editor, Handbook of Accounting for Natural Resources, McGraw-Hill, 1986, 448 pp.; 1987 supplement, 1988 supplement.
- co-editor, Handbook of Governmental Accounting and Finance, John Wiley, 1988, 1012 pp. revised 1992.
- editor, Handbook of Estate Planning, Dow-Jones, Irvin, 1988, 872 pp.
- editor, Estate Planning: A Guide for Advisors and their Clients, Dow-Jones, 1985, 235 pp.
- co-editor, Handbook of Financial Management For Banks, Shepards/McGraw-Hill, 1988, 2 volumes, pp. 575, 593
- (Shapiro and Williams) Texas State Reporter, Matthew Bender, 6 volumes, 1985, continuing updated.
- (with McCarthy and Davis) Federal Income Tax, Prentice-Hall, 1980, 1981, 1982, 1983, 1984, 1985.
- Contributing Author to West’s Federal Taxation: Corporations, Partnerships, Estates, and Trusts, West Publishing Co., 1977, 1978, 1979, 1980, 1981, 1982, 1983, 1984, 1985, 1986, 1987, 1988, 1989, 1990, 1991, 1992, 1993, 1994, 1995, 1996, 1997, 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008, 2009, 2010, 2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019, 2020.
- Contributing Author to West’s Federal Taxation: Individuals, West Publishing Co., 1977, 1978, 1979, 1980, 1981, 1982, 1983, 1984, 1985, 1986, 1987, 1988, 1989, 1990, 1991, 1992, 1993, 1994, 1995, 1996, 1997, 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008, 2009, 2010, 2011 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019, 2020.
- Mineral Properties: Exploration, Acquisition, Development and Disposition, Tax Management Portfolio 15-5, 1986.
- Contributing Author to West’s Federal Taxation Comprehensive Volume, West Publishing Company, 1983, 1984, 1985, 1986, 1987, 1988, 1989, 1990, 1991, 1992, 1993, 1994, 1995, 1996, 1997, 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2006, 2006, 2007, 2008, 2009, 2010, 2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019, 2020.
- Contributing author to An Introduction to Business Entities, West Publishing Co., 1998.
- Accosting the Golden Spire, Thomas Horton & Daughters, 1988, 205 pp.
- (with M. Davis) Organizing, Operating and Terminating Subchapter S Corporations: Tax and Accounting. Tucson: Lawyers and Judges Publishing Co., 1980, 452 pp.
- Practical Guide to Preparing a Federal Gift Tax Return. Tucson: Lawyers and Judges Publishing Co., 1981, 106 pp.
- Financial Management of Your Coin/Stamp Estate, New York: Arco Publishing Co., 1978, 234 pp.
- (with R. Copeland and J. Wojdak) Advanced Accounting, New York: Holt Rinehard and Winston, Inc., 1972, 400 pp.
- (with C. Reese) Readings in the Crude Oil Windfall Profit Tax, Tulsa: Pennwell Books, 1982, 375 pp.
- (with D. Bandy) Tax Handbook on Corporate Distributions and Dividends, Prentice-Hall, 1980, 290 pp.
- (with J. Curtis) Donate Less to the IRS, Vestal, NY: Vestal Press, 1981, 135 pp.
- (with E. Milam) Estate Planning in the ‘80s, New York: American Management Assoc., 1982.
- Readings in Selected Tax Problems of the Oil Industry, Tulsa: PennWell Books, 1982, 280 pp.
- (with S. Grossman) Readings in Oil Industry Accounting, Petroleum Publishing Co., 1980, 238 pp.
- (with E. E. Milam) Estate Planning After the 1976 Tax Reform Act, New York: American Management Association, 1978, 230 pp.
- (Erbe, Torres) The Philatelic Investor’s Guide, Erbe Publishers, 1978, 80 pp.
- (with Brown) A Practical Guide to Preparing a Federal Estate Tax Return, Tucson: Lawyers & Judges, Publishing.
- “Tax and Record Keeping Guide for Real Estate Licensees,” Texas Real Estate Research Center, 1984, 29 pp. Revised 1988.
- Rehabilitation Credit, Texas Real Estate Research Center, 1984, 19 pp. Revised 1988.
- Tax/Recordkeeping Organizer for Real Estate Licensees, TAMU Real Estate Research Center, 1982, 41 pp., revised 1988.
- Chapter entitled “A Pictorial Discussion of Corporate Tax Reorganizations,” AAA's Accounting Education: Problems and Prospects, 1974, pp. 431-439.
- Chapter on Taxation in Irvin Gleim, CPA Examination Review, Gainesville: Professional Publications, 1975.
- Chapter 19 entitled “Taxes and Philately” in World Stamp Almanac, 1st edition, 1977, 2nd, 178, 3rd, 1980, pp. 511-522.
- Chapter 24, “Consolidation,” Matthew Bender, 1988, 300 pp.
PUBLICATIONS (Arranged by Subject Category)A. Forensic/Governmental/Accounting
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- (Ariail) PwC and the Colonial Bank Fraud: A Perfect Storm, J. of Forensic & Investigative Accounting, Vol. II, Issue 3, July - December 2019.
- (Cheng and Yurko) The Caterpillar Case: Effective Tax Planning or Scam? J. of Forensic & Investigative Accounting, Vol. II, Issue 1, January - June 2019.
- (C. Cheng) "Student and Professor Use of Publisher Test Banks and Implications for Fair Play," Journal of Accounting Education, Vol. 42, March 2018, pp. 1-16.
- (with J. Hasselback) Attractiveness of S Corporations After 2017, Tax Notes, February 26, 2018, pp. 1077-1084.
- With J.Wall, L. Kilbourne, C. Blair) Cryptocurrencies Are Taxable and Not Free From Fraud, Tax Notes, January 8, 2018, pp. 161-169.
- (Cheng) Forensic Accounting is more than Fraud, New Accountant, Issue 778, 2018.
- What is Your Forensic Accounting IQ in the Healthcare Industry, J. of Forensic & Investigative Accounting, Vol. 9, Issue 2, July - December 2017, pp. 880-882.
- (Olibe and Fisher) The Impact of Transfer Pricing on Firm Value, Taxes, and Earnings: International Financial and Tax Fraud, J. of Forensic & Investigative Accounting, Vol. 9, Issue 1, January - June 2017, pp. 654-675.
- (With M. Morris, C. Cheng) "The Saddle Ridge Gold Coin Discovery: How the U.S. Should Tax U.S. Currency Under the Treasure Trove Regulations," Houston Business and Tax Law Journal, Vol. 17, Issue 2, 2017, pp. 120-145.
- (Wang and Lee) Current Availability of Forensic Accounting Education and the State of Forensic Accounting Services in Hong Kong and Mainland China, J. of Forensic & Investigative Accounting, Vol. 8, Issue 3, July - December 2016, pp. 515-534
- The Next Movie: The Forensic Accountant? New Accountant, Issue # 770, 2016.
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- (D. Huber),“Auditors: The World Needs You in the Fight against Terrorism,” CPA Trendlines, August 11, 2017.
- (D. Huber), “Public Accounting and Financing Terrorist Organizations and Activities: Ethical and Legal Obligations,” Journal of Accounting. Ethics & Public Policy, Vol. 18, No. 1, 2017.
- (K.O. Olibe and D.G. Fisher), “The Impact of Intra-firm Transfer Pricing on Firm Value, Taxes, and Earnings: International Financial and Tax Fraud?” Journal of Forensics & Investigative Accounting, Vol. 9, Issue 1, January-June 2017.
- (D.L. Ariail), “Fraud Triangle and Ethical Leadership: Perspective on Detecting and Preventing Academic Research Misconduct,” Vol. 8, Issue 3, July – December, 2016.
- (C. Cheng) "Measuring Damages in Federal Securities Fraud Cases: A Herculean Task." Journal of Forensic and Investigative Accounting, Special Edition, 2015, pp. 363-392.
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- Crumbley, Smith, and Smith, Extending the Case Study: Assigning an educational novel and student role-playing in the accounting information system course, International J. of Teaching and Case Studies, Vol. 5, Issue 1, 2014.
- (C. Cheng) "Avoid Losing a Daubert Challenge: Some Best Practices for Expert Witnesses," Journal of Legal Tax Research, June 2014, Vol. 12, No. 1, pp. 41-53.
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- (C. Cheng) "Avoid Losing a Daubert Challenge: Some Best Practices for Expert Witnesses." Journal of Legal Tax Research, 2014, 12, pp. 41-53.
- (C. Cheng) "Fraudsters and the Form 1099 Technique." Journal of Forensic and Investigative Accounting, 2013, 5, pp. 58-84.
- (C. Cheng) "The Tax Treatment of Same-Sex Married Couples," Tax Notes, September 23, 2013.
- (Ariail and Hays) Tales From the Far Side of Forensic Accounting, Journal of Forensic Studies in Accounting and Business, Fall 2013, Vol. 5, No. 1, pp. 116-128.
- (Flinn and Reichelt) "What is Ethical about Grade Inflation and Coursework Deflation?," Journal of Academic Ethics, 2010, 8: pp. 187-197.
- "Test Your Forensic Accounting IQ," The Value Examiner, March/April 2011, pp. 44-46.
- "Test Your Forensic Accounting IQ," The Value Examiner, September/October 2010, pp. 37-38.
- "Test Your Forensic Accounting IQ," The Value Examiner, May/June 2010, pp. 44-46.
- (With K.J Reichelt) "Teaching effectiveness, impression management, and dysfunctional behavior: student evaluation of teaching control data," Quality Assurance in Education, Vol. 17, no.4 2009.
- "Do Expert Witnesses Have to Keep Draft Documents and Records of Communication?" The Forensic Examiner, Winter 2009, pp.58-61.
- An Interview with Dr. Larry Crumbley, "Forensic Author," The Forensic Examiner, Winter 2009, pp.58-61.
- (With G.S. Smith) "So You Want to Be a Forensic Accountant," New Accountant, Issue 734, 2009, pp.8-9,21.
- (With G.S. Smith) "How Divergent are Pedagogical Views towards the Fraud/Forensic Accounting Curriculum," Global Perspectives, Vol. 6, 2009, pp. 1-24. http://gpae.bryant.edu/~gpae/content.htm
- (With S. Smith) "Defining a Forensic Audit," Journal of Digital Forensics, Security, and Law, Vol. 4(1), pp. 61-79.
- (With S. Mitra) "Incremental Role of Non-Financial Metrics in Predicting Performance and Market Valuation of the U.S. Oil & Gas Companies," Petroleum Accounting and Financial Management Journal, Vol. 27, No. 3 (2008).
- (Apostolou) "Auditor's Responsibilities with Respect to Fraud," CPA Journal, February 2008, pp. 32-37.
- (N. Apostolou), "The Tally Stick: The First Internal Control?" The Forensic Examiner, Spring 2008, pp. 60-62.
- "Learning About Forensic Accounting - A Novel Way," New Accountant, 2007, pp. 20-21.
- (N. Apostolou), "American's First (and Most Fearless) High-Profile Forensic Accountant," The Value Examiner, Sept./Oct. 2007, pp. 16-19.
- (Smith and Apostolou) "A Broad Approach to Forensic Accounting Is Needed," The Value Examiner, March/ April 2007, pp. 13-19.
- (N. Apostolou), "Some Recent Fraud Survey Results: Similarities and Inconsistencies," Journal of Forensic Accounting, June/December, 2007.
- (Z. Rezaee) “The Role of Forensic Auditing Techniques in Restoring Public Trust and Investor Confidence in Financial Information,” The Forensic Examiner, Vol. 16, Spring 2007, p. 44-49
- (Apostolou, N.) (2006). Beware of Material Weaknesses and Significant Deficiencies: A New Environment. The Value Examiner, 7-13.
- (Hossain, M. , Mitra, S. , & Msra, R.) (2006). Corporate Governance and Executive Compensation of the U.S. Multinational Oil & Gas Companies. Petroleum Accounting and Financial Management Journal, 77-98.
- (Apostolou, N.) (2006). Pension Accounting: Defusing The Retirement Time Bomb. CPA Journal, 22-26.
- (Gamin, F. R.) (2006). Combatting State Unemployment Tax Dumping. State Tax Notes, 775-784.
- (With Z. Rezaee) "Forensic Accounting Education: A Survey of Academicians and Practitioners," Advances in Accounting Teaching and Curriculum Innovations, Nov. 6, 2005.
- "Qualifying as an Expert Witness," in Expert Witnessing in Forensic Accounting, by Pagans and Buckhoff, 2005.
- (With Nick Apostolou) "Accounting for Stock Options," CPA Journal, August 2005, pp. 30-33.
- (With Nick Apostolou) "Financial Statement Fraud: A New Ballgame," The Forensic Examiner, Spring 2005, pp. 39-43.
- (with L.E. Heitger) "Expert Witnessing Under the False Claims Act," The Value Examiner, January/February, 2005, pp. 15-18.
- (N. Apostolou),"The Expanding Role of the Forensic Accountant," The Forensic Examiner, Fall 2005, pp. 38-43.
- (N. Apostolou) "Fraud Surveys: Lessons for Accountants," J. of Forensic Accounting, Jan/June 2005, pp. 103-118.
- (With L.E. Heitger), "Litigation Support in Antitrust Situations," CPA Journal, January 2005, pp. 56-61.
- (With Keith Russell), " So You Want to Be An Expert Witness," Journal of Accountancy, October 2004, pp. 23-30.
- (With Apostolou), " Sarbanes-Oxley Fallout Leads to Auditing Standard No. 2: Importance of Internal Control,"
The Value Examiner, November/December 2004, pp. 55-60.
- (N. Angellotti) "Civil Court Procedures and Their Relevance to Expert Witnesses," Journal of Forensic Accounting,
July/December 2004, pp. 411-420
- ( W.A. LaGraize) " Special Masters and Court Appointed Experts," JOFA, Vol. V, No. 1 June 2004, pp. 237-242.
- (N. Apostolou and W.M.VanDenburgh), " Ignore Footnotes at Your Peril, " Forensic Examiner, Spring 2004, pp. 29-34.
- (N. Apostolou) " Recent Fraud Survey Reports are Helpful," The Value Examiner, May/ June 2004, pp. 7-11.
- (P. R. Olds) "Higher Grades = Higher Evaluations: Impression Management of Students," Quality Assurance in Education, Vol. 11, No. 3, 2003, pp. 172-177.
- (N. Apostolou) "Assessing the Financial Health of Governmental Units," Journal of Forensic Accounting, Vol. IV (2003), pp. 291-302.
- (W.E. Seago) "Immunity from Civil Liability for Expert Witness: Don't Count on It," Journal of Forensic Accounting, Vol. VI, 2003, pp. 145-154.
- (N. Apostolou) "The Accounting Profession and Financial Statement Fraud," The Forensic Examiner, January/February 2003, pp: 35-39.
- (N. Apostolou) "Exposing Financial Fraud," Lagniappe, March 2003, pp. 4-7.
- (W.M. Van Denburgh), “Enforce the Exclusive Benefit Provision for Pension Plans,” Tax Notes, May 20, 2002, pp. 1256-1261.
- (S. Mitra, D. Deis, K. Reynolds), “The Provision for Non-Auditing Services and the Low-Balling of Audit Fees for Firms in the Oil & Gas Industry,” Petroleum Accounting and Financial Mgt. J., Fall/Winter 2002, pp. 87-109.
- (E. Fliedner), “Accounting Administrators’ Perceptions of Student Evaluation of Teaching (SET) Information,” Quality Assurance in Education, Vol. 10, No. 4, 2002, pp. 213 – 222.
- (N. Apostolou), “Forensic Accounting: A New Growth Area In Accounting,” Ohio CPA J., July/September 2002, pp. 16-21.
- (W. Van Denburgh, P. Harmelink, N. Apostolou), “Investment and Tax Considerations for Capital Preservations,” J. of Retirement Planning, November/December 2002, pp. 29-36.
- (N. Apostolou), “Stock Options Can Be Materially Misleading,” J. of Forensic Accounting, January 2002, pp. 131 – 138.
- (N. Apostolou), “The Accounting Profession and Financial Statement Fraud,” The Forensic Examiner, January/February 2003, pp. 24–34.
- (S. Grossman and N. Apostolou), “Learning from the Enron Case,” Forensic Examiner, September/October 2002, pp. 16-21.
- (N. Apostolou), “Forensic Accounting Services,” Forensic Examiner, March/April 2002, pp. 29–34.
- "Forensic Accounting: Older Than You Think," Journal of Forensic Accounting, December 2001, pp. 181-202.
- (B.K. Henry and S.H. Kratchman) "Students' Perceptions of the Evaluation of College Teaching," Quality Assurance in Education," Vol. 9, No. 4 (2001), pp. 197-207.
- (M. Smith) "Using Short Stories To Teach Critical Thinking and Communication Skills to Tax Students," Accounting Education, 9(3), 291 - 296 (2000).
- (N. Apostolou) "Forensic Investing," Inside Fraud Bulletin," August/September 2000, pp. 28 - 30.
- "The Growing Field of Forensic Accounting," New Accountant, 2000/2001 School Year, pp. 18 - 20.
- (Apostolou) "Investing In Options: A Risk Management Tool," The CPA Journal, March/April 2000, pp. 21-24.
- Seago and Apostolou, "The Tax Court Rejects the One-Year Rule for Prepaid Licenses and Insurance," Journal of Taxation, Vol. 92, No. 2, February 2000, 70 - 79.
- Apostolou, "Fraud Auditing: Opportunities for CPA's," The Forensic Examiner, Vol. 9, No. 3 & 4, March/April 2000, 21 - 24.
- Apostolou, "A Risk Management Approach to Investing in Options", The CPA Journal, June 2000, 66 - 69.
- M. Leicester, A Primer for Forensic Witnesses Regarding Judicial Procedure and Rules of Evidence," Vol. 1, No. 1, Journal of Forensic Accounting, June 2000, 73 - 102.
- Apostolou, "The IRS Silently Rebuffs the Tax Court: A Computer Puzzle Scrambled," Volume 85, No. 12, Tax Notes, December 20, 1999, 1569 - 1572.
- (Sumners) "How Businesses Profit from Internship," Internal Auditor, October, 1998, pp. 54-58.
- (Fargason) "Malpractice : Tax/Accounting Style," National Public Accountant, December, 1998, pp. 14-17.
- (Smith), "Education Novels and Student Role Playing: A Teaching Note," Accounting Education, 7(2), pp. 183-191(1998).
- (Kinney), "Performance Evaluation in Higher Education," in Interactive Teaching & Learning: Case Method & Other Techniques, WACRA, 1997, pp. 441-448.
- (Kratchman and Smith), "Sherlock Holmes and Forensic Accounting," in Interactive Teaching & Learning: Case Method & Other Techniques, WACRA, 1997, pp. 213-219.
- (Olibe) "Determinants of U.S. Private Foreign Direct Investments in OPEC Nations: From Public and Non-Public Policy Perspectives," Journal of Public Budgeting, Accounting & Financial Management, Summer, 1997, pp. 331-355.
- (Billings) "The Use of Regression Analysis as Evidence in Litigating Tax-Related Issues," J. of Applied Business Research, Vol. 12, No. 3, 1996, pp.97-107.
- (Forgione and Schiff) "Assessing Hospital Performance: An Inventory of Financial and Nonfinancial Metrics," International Association of Management Journal, Vol. 8, No. 2, 1996, pp.65-83.
- (Gleim) "Deliver a Knockout Punch To Those Professional Exams," New Accountants, April 1996, pp.8-14.
- “Dysfunctional Effects of Summative Student Evaluations of Teaching: Games Professors Play,” Accounting Perspectives (Spring 1995), pp. 67-77.
- “Forensic Accountants Appearing In the Literature,” New Accountant, April 1995, pp. 23-27.
- (W.D. Samson) “An Overview of Tax Revenue Sources and the Federal Tax Structure,” Handbook of Governmental Accounting and Finance, 1992, John Wiley, pp. 32.1 to 32.31.
- (B.A. Billings) “Detecting and Curing Financial Difficulties," Handbook of Governmental Accounting and Finance, 1992, John Wiley, pp. 35.1 to 35.11.
- (Billings and Smith) “Are U.S. Tax Court Decisions Subject to the Bias of the Judge?” Tax Notes, June 1, 1992, pp. 1259-1267.
- (R. O’Connor), “Render Into Caesar: Massive Loss of Tax Revenue From Religious Leaders,” Tax Notes, March 25, 1991, pp. 1425-1426.
- “Forensic Accounting,” The CPA Report, September 1989, pp. 36-46.
- “The Evolution of the American Taxation Association,” The Accounting Historian Notebook, Spring 1989, p. 22.
- (Billings) “Financial Difficulties of Governmental Units,” The CPA Journal, October 1988, pp. 52-61.
- (Bullard and McCray) “Accounting and Business Education in the States: Choosing a College or University,” Singapore Accountant, July 1988, pp. 22-26.
- “Evolution of ATA: From Orphans, to Outlaws, to Respectability,” Journal of American Tax Association, Fall 1987, pp. 86-100.
- “Income Taxation and Its Impact on Financial Reporting,” Selected Papers from the Charles Waldo Haskins Accounting History Seminars, 1984, pp. 63-94.
- (R. S. Savich) “Human Resource Accounting in Taxation,” Accounting Review, Vol. 50, (January 1975), pp. 112-117.
- (M. Epstein and L.L. Bravenec) “Tax Impact In Corporate Social Responsibility Decision and Reporting,” Accounting, Organization, and Society, Vol. 2, 1977, pp. 131-139.
- “Introducing Probabilities and Present Value Analysis into Taxation: A Reply,” The Accounting Review, Vol. 48 (July 1973), pp. 595-597.
- “Behavioral Implications of Taxation,” Accounting Review, Vol. 48 (October 1973), pp. 759-763.
- “Behavioral Implications of Taxation: A Reply,” Accounting Review, October 1974, pp. 834-837.
- (member) Report of the Committee on Tax Information Service, “Faculty Benefits and Tax Planning,” Accounting Review, Supplement to Vol. 48 (1973), pp. 253-297.
- Chairman, Report of the Committee on Federal Income Taxes, “Teaching Tax Research,” Accounting Review, Supplement to Vol. 49, 1974, pp. 176-201.
- “Narrowing the Taxable and Accounting Income Gap for Consolidations,” Accounting Review, Vol. 43 (July 1968), pp. 554-564.
- (R. Strawser) “Allocation of Income Taxes in Segmented Financial Statements,” The CPA Journal, Vol. 44 (July 1974), pp. 35-38.
- (J.F. Wojdak) “Introducing Important Tax Provisions into Advanced Accounting,” Accounting Review, Vol. 44 (January 1969), pp. 173-175.
- (Carpenter and Strawser) “A New Ranking of Accounting Faculties and Doctoral Programs,” Journal of Accountancy, June 1974, pp. 90-94. Presented at the Northeast meeting of American Accounting Association, April 9, 1974, Philadelphia. Reprinted in Doctoral Programs in Accounting, J.J. Burns, editor, AAA, 1984.
- “Introducing Probabilities and Present Value Analysis into Taxation,” The Accounting Review, Vol. 47 (January 1972), pp. 173-174.
- “Factors in Choosing a Method of Allocating Tax Advantages for Affiliates,” Journal of Taxation, Vol. 30 (June 1969), pp. 344-347.
- “Multiple Corporations: The Tax Alternatives,” Management Accounting, Vol. 50 (October 1968), pp. 53-61.
- (Joe J. Cramer and T.B. Arch) “Allocation of Federal Income Taxes to Divisions of the Conglomerate,” New York Certified Public Accountant, Vol. 39 (January 1969), pp. 17-21. Reprinted in Digest of Tax Articles, Vol. 19 (May 1969), pp. 127-128.6.
- (D. Marshall) “Tax Alternatives for Controlled Corporate Groups Under the 1969 Tax Reform Act,” Taxes -- The Tax Magazine, Vol. 48 (November 1970), pp. 676-690. Reprinted in Digest of Tax Articles, Vol. 21 (February 1971), pp. 54-56. Reprinted in Tax Reform in Review -- Selected Articles, Commerce Clearing House, Inc., 1970, pp. 157-167.
- “How Long Will the Commissioner and the Courts Ignore Accounting Standards on the Accrual of Prepaid Income?” National Tax Journal, Vol. 22 (December 1969), pp. 559-561.
- (H.L. Jensen) “Traditional v. Quantitative Approaches to Tax Research,” Proceedings of the Seventieth Annual Conference of NTA-TIA, 1977, pp. 364-370.
- “Social Accounting and Taxation,” Proceedings of the American Accounting Association Southeast Regional Meeting, Richmond, VA, April 1975.
- (M.J. Epstein) “Tax Effects of Corporate Social Responsibility Decisions,” Proceedings of the Sixty-Eighth Annual Conference of NTA-TIA, 1975, pp. 86-92.
- (S.M. Flory and H.L. Jensen) “The Professional Tax Subculture,” Proceedings of the 32nd Annual Southeast Regional AAA, April 18-19, pp. 331-335.
- (E. Seago and M. Moore) “Common Body of Judicial and Administrative Decisions,” Proceedings of the 1980 Touche Ross Foundation Symposium on Graduate Tax Education, 1981, Ch. 27, pp. 52-72.
- (M. Epstein) “Corporate Social Responsibility,” Proceedings of the 27th Annual Southeast Regional American Accounting Association, 1975, pp. 297-301.
- “The Corporate Course,” Proceedings of the Symposium on Graduate Tax Education, May 8-9, 1979, pp. 69-66.
- (Reese and Hasselback), “Indexing: An Approach to More Equitable Taxation,” Proceedings of the Seventy-Second Annual NTA-TIA Annual Conference, 1979, pp. 126-133.
- “Double-Barreled Attack on Consolidation: Unfair?” Taxes -- The Tax Magazine, Vol. 41 (January 1968), pp. 38-45.
- (I. Gleim) “How to Use Legal Research Tools,” The Practical Accountant, November/December 1976, pp. 52-55.
- “Proposed Improvements of the Consolidated Tax Return,” The Tax Executive, Vol. 20 (April 1968), pp. 233-243.
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B. Individual Analysis/Planning
- (Henderson and Milam) "Taxation of Estates and Gifts," in Handbook of Taxation, Marcel Dekker, Inc: New York, pp. 725-739.
- (E. Milam) “Estate Planning for Investors,” in Encyclopedia of Investments, Warren, Gorham & Lamont, 1990, pp. 911-925.
- (Lynch) “Like-Kind Exchanges,” The Tax Adviser, Vol. 21 (September 1990), pp. 578-585.
- “A Novel Approach to Accounting,” Quest, Summer 1990, pp. 10-11.
- “Taking Shelter in Historic Buildings,” Real Estate Center Journal, February 1989, pp. 12-16.
- (Davis and Fenton) in The Handbook of Estate Planning, “Introduction to Trusts,” Dow-Jones, 1988, pp. 503-547.
- (Milam) “The Estate Planning Process,” in The Handbook of Estate Planning, Dow-Jones, 1988, pp. 3-16.
- (Bassichis and Stolle) “Caution: Teaching and Research Awards Ahead,” Advances in Taxation, Fall 1987.
- (Billings) “Economic Consequences of Home Ownership,” Journal of Real Estate Taxation, Summer 1987, pp. 343-358.
- (Billings) “Attractive Benefits of Historic Preservation,” Tierra Grande, No. 28, 1985, pp. 12-15.
- (Billings) “Rehabilitation Tax Benefits are Still Beneficial,” Journal of Real Estate Development, Fall 1986, pp. 54-63.
- (Wiggins and Apostolou) “A Critical Analysis of the Marriage Tax Penalty,” The Journal of The American Taxation Assoc., Spring 1986, pp. 60-75.
- “Child Care Expense Deduction -- A Decision Tree Application,” Accounting Review, Vol. 45 (January 1970), pp. 143-145.
- (Horvitz and Jensen) “A Summary of Civil Liability in Tax Practice,” The Tax Advisor, June 1978, pp. 330-334; reprinted in Digest of Tax Articles, May 1979, pp. 36-43.
- “Courts are Changing Current Tax Climate on Office-at-Home Deductions,” Journal of Taxation, Vol. 31 (November 1969), pp. 300-302.
- (D. Marshall) “Reform Proposals for Taxation of Capital Gains -- Some Alternatives,” Trusts and Estates, Vol. 108 (September 1969), pp. 871-879.
- “Finalized Regulations Show that Philanthropy Can Still be Rewarding,” Taxes -- The Tax Magazine, Vol. 51 (April 1973), pp. 227-234.
- (J. Crews) “Use of Installment Tax Method for Revolving Accounts,” Journal of Accountancy, Vol. 128 (July 1969), pp. 33-40. Reprinted in Selected Studies in Modern Accounting: 1970, New York, AICPA, pp. 81-88.
- (J. Hasselback) “The Asset Depreciation Range System,” The CPA Journal, January 1976, pp. 29-33.
- (J. Hasselback) “Averaging Provisions Can Substantially Reduce Tax Impact of High-Income Year,” Taxation for Accountants, December 1981, pp. 398-400.
- (J. Hasselback) “Deduction for Nonbusiness Losses Limited to Three Types of Transactions,” Taxation for Accountants, June 1981, pp. 394-397.
- (J. Hasselback) “Tax Benefit on Sale or Exchange of Residence Can Be Increased With Planning,” Taxation for Accountants, July 1982, pp. 52-56.
- (J. Hasselback) “Special Rules Apply to Installment Sales to Related Parties and By Dealers,” Taxation for Accountants, March 1982, pp. 190-193.
- (J. Hasselback) “Installment Method Permits Gain To Be Reported as Sales Price is Received,” Taxation for Accountants, February 1982, pp. 120- 124.
- (J. Hasselback) “Income May Be Taxable Even Though the Taxpayer Has Not Actually Received It,” Taxation for Accountants, October 1978, pp. 28-29.
- (J. Hasselback) “Some Flexibility Available in Determining Time of a Deduction,” Taxation for Accountants, January 1979, pp. 58-61.
- (J. Hasselback) “Accrual Basis Taxpayers May Delay Reporting Many Types of Advance Income,” Taxation for Accountants, November 1978, pp. 314-317.
- (J. Hasselback) “When Income In Includible,” Taxation for Accountants, May 1979, pp. 250-252
- (J. Hasselback) “Meals and Lodging May Be Excludable Even Though Intended As Compensation,” Taxation for Accountants, May 1979, pp. 314-317.
- (Hasselback) “Tax Treatment of Writers’ Expenses Depends on the Type and Amount of Writing Done,” Taxation for Accountants, June 1981, pp. 393-395.
- (J. Hasselback) “Tax Effects of Repayment of An Amount That Was Previously Included in Income,” Taxation for Accountants, August 1978, pp. 122-125.
- (Hasselback) “Changes in Accounting Methods: When They Can Be Made, Effect on Taxable Income,” Taxation for Accountants, July 1981, pp. 55-57.
- (Hasselback) “Tax Benefits of Work and Federal Welfare Recipient Employment Incentive Credits,” Taxation for Accountants, October 1977, pp. 250-252.
- (Hasselback) “Additional Factors to Consider Before a Depreciation Method is Accepted,” Taxation for Accountants, September 1977, pp. 186-188.
- (J. Hasselback) “Investment Credit Can Offset 10% and More of Cost of Qualified Property,” Taxation for Accountants, July 1979, pp. 58-61.
- (J. Hasselback) “Depreciation to be Recaptured as Ordinary Income Can Be Controlled by Taxpayers,” Taxation for Accountants, April 1978, pp. 248-252.
- (J. Hasselback) “Tax Liability Can Be Reduced or Eliminated by Variety of Credits,” Taxation for Accountants, August 1979, pp. 118-122.
- (J. Hasselback) “Complex Rules Limit Charitable Deductions for Gifts of Appreciated Property,” Taxation for Accountants, September 1979, pp. 186-189.
- (J. Hasselback) “How Installment Rules Affect Sales Made Subject to a Contingency,” Taxation for Accountants, April 1982, pp. 256-260.
- (J. Hasselback) “Installment Sales Benefits May Be Lost If Obligations Are Not Held Until Paid,” Taxation for Accountants, May 1982, pp. 326-328.
- (J. Hasselback) “Fraudulent Tax Returns Can Bring Civil Penalties As Well As Criminal Actions,” Taxation for Accountants, September 1976, pp. 188-189.
- (J. Hasselback) “Tax Consequences of a Change of Accounting Method Evaluated,” Taxation for Accountants, June 1976, pp. 374-378.
- (J. Hasselback) “Maximum Tax Benefits Are Restricted When Taxpayer Also Has Tax Preference Income,” Taxation for Accountants, February 1977, pp. 124-125.
- (Hasselback) “Retailers Can Increase Cash Flow With Use of Installment Method,” Taxation for Accountants, February 1978, pp. 122-124.
- (J. Hasselback) “Careful Selection of Accounting Methods Can Improve Cash Flow and Reduce Taxes,” Taxation for Accountants, November 1975, pp. 312-316.
- “The Tax Man Cometh -- But Don't Despair,” Center Digest, Vol. 1, Issue 1, 1984, pp. 1-3.
- “Adequate Substantiation Minimizes Individual Income Taxes,” Taxes -- The Tax Magazine, Vol. 46 (September 1968), pp. 557-566.
- “Substantial Tax Savings Possible With Retailer’s Use of Installment Method Accounting,” Taxation for Accountants, Vol. 3 (May-June 1969), pp. 88-91.
- “The IRS Has Your Number,” Dental Economics, July 1977, pp. 50-54.
- “Books, Records, and Documents for the Preparation of Individual Income Tax Returns,” Louisiana C.P.A., Vol. 44 (January 1966).
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C. Business Entities
- (Danos) “The Mining Dust Settles On 'Income Tax in the U.S. Sense',” Taxes-- The Tax Magazine, March 1997, pp. 159-164.
- (with R. Flinn) “Corporate Tax Reorganizations: A Justification for Inclusion in the Undergraduate Accounting Curriculum,” 1994 Ohio Regional Meeting, May 7, 1994.
- (Lynch) “A Simplified Approach to Computation of Required Payments Under Section 7519(b),” Tax Notes, February 15, 1988, p. 742; reprinted in Pannell Kerr Forster’s Tax Planner, Spring 1988.
- (Billings), “Bankruptcy Provisions for Limited Partnerships,” CPA Journal, (February 1987), pp. 58-64.
- (Billings and Jensen) “Significant Developments in C Reorganizations,” The Tax Executive, April 1985, pp. 244-255.
- (Apostolou and Wiggins) “Planning for the New S Corporation,” American Journal of Small Business, Summer 1983, pp. 32-40.
- (Curatola and Dickens) “Section 304: Basis Adjustments for Brother-Sister Corporations,” The Tax Adviser, August 1982, pp. 460-464.
- (M. Davis) “Subchapter S: A Fresh Look at a Planning Tool Which is Still Useful,” Journal of Taxation, Vol. 32 (November 1970), pp. 312-317. Reprinted in Monthly Digest of Tax Articles, Vol. 21 (May 1971), pp. 16-24. Reprinted in 1971 Supplement to Legal Checklists, Callaghan & Company.
- (M. Davis) “Tax Planning for Shareholders of Subchapter S Corporations,” Tax Law Review, Vol. 26 (March 1971), pp. 643-658.
- (M. Davis) “Audit Steps for Subchapter S Corporations,” Journal of Accountancy, Vol. 133 (April 1972), pp. 84-86.
- (M. Davis) “Accounting and Auditing Problems of Subchapter S Corporations,” Journal of Accountancy, Vol. 130 (October 1970), pp. 45-51. Reprinted in Selected Studies in Modern Accounting: 1971, New York, AICPA, pp. 13-19. See letter, Journal of Accountancy, Vol. 131 (April 1971, p. 26.
- (H. Jensen) “Simplifying the Type E Reorganization,” Mergers & Acquisitions, Fall 1978, pp. 4-8.
- (M. Davis) “Recent Legislative Developments in Subchapter S,” Taxes -- The Tax Magazine, Vol. 49 (September 1971), pp. 516-525.
- (M. Davis) “Property Distributions and Subchapter S,” Memphis State University Law Review, Vol. 2 (Spring 1972), pp. 237-257. Reprinted in Digest of Tax Articles, Vol. 23 (November 1972), pp. 3-13.
- (R. Taylor) “Redeeming Stock of Subchapter S Shareholders,” Taxes -- The Tax Magazine, February 1974, pp. 74-82; reprinted in the Monthly Digest of Tax Articles, July 1974, pp. 11-20; reprinted in Course #9, CLU Program.
- (R. Taylor) “Partial Liquidations and Subchapter S,” The CPA Journal, December 1974, pp. 1967-1972.
- (M. Davis) “Treatment of Subchapter S Corporations Under the Florida Corporate Income Tax Code,” Florida Certified Public Accountant, January 1974, pp. 26-32.
- (R. H. Taylor) “Liquidating the Subchapter S Corporation: Advantages, Alternatives and Planning,” Journal of Taxation, Vol. 41 (October 1974), pp. 228-233; reprinted in Monthly Digest of Tax Articles, April 1975, pp. 1-13.
- (R. Strawser and H. Jensen) “Accumulated Earnings: A New Court Calculation,” Journal of Accountancy, March 1977, pp. 75-78. Reprinted in The Accountants Digest, June 1977, pp. 217-220; reprinted in New Guides for the Professional Accountant, AICPA, 1977, pp. 57-60.
- (J. Hasselback) “Retention of Corporate Earnings to Reduce Taxes Can Back-fire,” Taxation for Accountants, March 1977, pp. 184-188.
- (J. Hasselback) “Inventories: What Is Included and What Are The Choices for Valuing,” Taxation for Accountants, April 1977, pp. 246-262.
- (with T. Dickens) “Partnership Tax Treatment for Real Estate Corporations,” Real Estate Review, Summer 1983, pp. 36-39.
- (with T. Dickens) “Redemptions by Related Companies under Section 304,” The Tax Executive, April 1983, pp. 242-248.
- (J. Hasselback) “Divisive Reorganization Can Avoid Double Tax on Sale of Corporate Assets,” Taxation for Accountants, June 1978, pp. 376-378; reprinted in Digest of Tax Articles, March 1979, pp. 39-44.
- (R. Rivers) “Reducing Cost of Sampling Installment Sales,” The Tax Executive, July 1978, pp. 359-367.
- (J. Hasselback) “How to Meet the Judicial and Statutory Tests for a Divisive Reorganization,” Taxation for Accountants, July 1978, pp. 58-60.
- “How to Choose the Most Advantageous Way to Combine or Separate Business Interests,” Taxation for Accountants, October 1975, pp. 244-248.
- (K. Orbach) “Inequitable Treatment of Section 652(b) and Reg. Sec. 1.651(b)-1,” Taxes -- The Tax Magazine, August 1978, pp. 470-474.
- (H. Jensen) “Simplifying the Type E Reorganization,” Mergers & Acquisitions, Fall 1978, pp. 408.
- (J. Hasselback) “Ordinary Income May Result from Partnership’s Liquidating Distributions,” Taxation for Accountants, March 1979, pp. 186-188.
- (H.L. Jensen) “A Type F Reorganization May Be Valuable,” Taxes -- The Tax Magazine, March 1978, pp. 163-167.
- (Orbach) “Unraveling A Collapsible Corporation,” The Tax Adviser, January 1978, pp. 47-51.
- (Hasselback) “Type of Asset Will Control the Depreciation Choices Available,” Taxation for Accountants, August 1977, pp. 120-125.
- (Hasselback) “Stockholder Leases Can Be Used to Shift Income of a Closely-Held Corporation,” Taxation for Accountants, January 1978, pp. 60-61
- (Davis and Welker) “A Subchapter S Corporation is Taxable: Sometimes,” CPA Journal, December 1977, pp. 23-28.
- (J. Hasselback) “Corporation Can Inadvertently Become Subject to Personal Holding Company Tax,” Taxation for Accountants, December 1976, pp. 376-379.
- (J. Hasselback) “Partnership Taxation in Light of the Tax Reform Act of 1976,” Taxation for Accountants, January 1977, pp. 58-60.
- (J. Hasselback) “Subchapter S Rules for Corporate Income: Pass Through Now and Pay Out Later,” Taxation for Accountants, October 1976, pp. 250-253.
- (J. Hasselback) “Distributions of Stock Dividends and Rights May Result in Ordinary Income,” Taxation for Accountants, June 1979, pp. 376-378.
- (H.L. Jensen) “Structuring a Tax-Free ‘A’ Reorganization,” Journal of Corporate Ventures, Vol. 14 (Summer 1979), pp. 39-44.
- (R. Strawser) “Accumulated Earnings Tax, Service Organizations, and Human Resource Accounting,” Proceedings of the Southeast Regional Meeting of AAA, Tampa, FL, April 1976, pp. 289-295.
- (J. Hasselback) “Handling Distributions to Minimize Tax to Corporations and Shareholders,” Taxation for Accountants, September 1978, pp. 184-188.
- (M. Davis) “Recent Decision Have Refined Some of the Requirements for a Subchapter S Election,” Taxation for Accountants, Vol. 14 (January 1975), pp. 44-49.
- (J. Hasselback) “Three Different Routes Available to Avoid Dividend Treatment on Redemption,” Taxation for Accountants, May 1977, pp. 314-316.
- (J. Hasselback) “How to Avoid the Ordinary Income Potential on Disposition of Preferred Stock Dividends,” Taxation for Accountants, December 1978, pp. 376-378.
- (Hasselback) “Taxation of Partnership Distribution Dependent on Various Elections,” Taxation for Accountants, February 1979, pp. 122-125.
- “Avoid Unintentional Disqualifications of Subchapter S Corporations,” Taxes--The Tax Magazine, Vol. 44 (June 1966), pp. 374-382.
- “Maximizing Improvements to Owners of Close Corporations Without Declaring Dividends,” Taxation for Accountants, Vol. 4 (May-June 1969), pp. 88-91.
- (A.P. Curatola, T. L. Dickens) “Small Corporations and Group Term Life Insurance: Is Section 79 Treatment Always Beneficial?” Southwestern Regional AAA Ninth Annual Meeting, March 20, 1982.
- (Hasselback) “Corporate Distribution Due to Contraction Need Not Result In A Double Tax,” Taxation for Accountants, November 1977, pp. 314-317.
- (J. Keeley) “Flowcharting Collapsible Corporations: Unraveling a Gordian Knot,” Proceedings of the Thirtieth Annual Southeastern Regional AAA, April 27-29, 1978, pp. 236-249.
- (M. Davis) “Tax Benefits of Subchapter S Corporations Expanded By the Tax Reform Act of 1976,” Taxation for Lawyers, July/August 1977, pp. 30-35.
- (J. Hasselback) “Code Offers Choice of Liquidation Methods to Meet Varying Needs of a Corporation,” Taxation for Accountants, May 1978, pp. 312-316.
- “Subchapter S Status Next Year?” Taxation for Accountants, Vol. 4, (November-December 1969), pp. 302-306.
- “Electing Out of Subchapter S Corporation,” Tax Angles, August 1980, pp. 16-117.
- “Thin Capitalization and Subchapter S,” Texas C.P.A., Vol. 39 (July 1966), pp. 23-30, 48, 52.
- (Hasselback) “Death of Stockholder Permits Avoidance of Dividend Treatment for Redemptions,” Taxation for Accountants, January 1978, pp. 60-61.
- “Organization Form is Important,” Journal of the American Hospital Association, January/February 1978, pp. 143-146.
- (Christine Chang), "Fraud and Abuse in the Energy Industry: A Look at Two Microcap Schemes," Oil, Gas & Energy Quarterly, September 2016.
- (Matthew Craig), “Pipelines and the Oil Industry: A Primer,” Oil, Gas & Energy Quarterly, March 2017.
- (C.C. Cheng), Tales of Two Partnership Transactions: Ordinary Income or Capital Gain?, Oil, Gas & Energy Quarterly, March 2016, pp. 473-482.
- (N. Machado), Oil and Gas Production Expenses: A Primer, Oil, Gas & Energy Quarterly, June 2016, pp. 669-682.
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D. Natural Resources/Energy
- (Diehl) "Bribery and Money Laundering Is Impacting the Petroleum Industry: FCPA Is the Government's Weapon, OG&EQ, September 2018, pp. 37-46.
- (C. Cheng) 2016. "Fraud and Abuse in the Energy Industry: A Look at Two Microcap Schemes." OGEQ, 65(1): 91-101.
- (C. Cheng) "Valuation of Pipelines: The Trans-Alaska Decision," OGEQ, March 2017, pp. 423-434.
- (M. Craig) "Pipelines and the Oil Industry: A Primer," OGEQ, September 2015, pp. 31-44.
- (N. Machado) "Oil and Gas Production Expenses," OGEQ, June 2016, pp. 669-682.
- (C. Cheng) "Tales of Two Partnership Transactions: Ordinary Income or Capital Gain?" OGEQ, March 2016, pp. 473-481.
- (C. Cheng) "Valuation of a Fractional Oil and Gas Interest in a Trust," Petroleum Accounting and Financial Management Journal, Spring 2015, pp. 54-62.
- (V.E. Timphony) "Bribery and Corruption in the Oil and Gas Industry," OGEQ, September 2014, pp. 17-28.
- (T.B. Ban) "Vietnam Oil and Gas Highlights," OGEQ, June 2014, pp. 691-706.
- (C. Cheng) "Yes Virginia, Lease Bonus Payments Are Ordinary Income." Petroleum Accounting and Financial Management Journal, Spring, 2014, pp. 45-52.
- "What is Your Forensic Accounting IQ in the Energy Industry?" Vol. 62, No. 1, 2013, pp. 117-123.
- (Di Ross) "Net Profit Internet Financing Technique Becoming Popular," Oil, Gas & Energy Quarterly, March 2012, pp. 447-458.
-
- "What Is Your Forensic Accounting IQ in the Energy Industry," Oil, Gas & Quarterly, June 2012, pp. 825-827.
- "What Is Your Forensic Accounting IQ?" Oil, Gas & Quarterly, December 2012, pp. 353-358.
- (With J.A. Koerber) "Lost Profits: A Primer, " Oil, Gas & Energy Quarterly, March 2010, pp.473-496.
- (With R.E. Flinn) "Climate Change: A Primer," Oil, Gas & Energy Quarterly, December 2009, pp.269-286.
- (With R.E. Flinn) "The Role of Financial Accounting and Reporting Issues in Comparative Corporate Governance," Oil, Gas & Energy Quarterly, June 2009, pp.737-770.
- (With R.E. Flinn) "Enron: Lessons Still to be Learned?" Oil, Gas & Energy Quarterly, No. 2, December 2008, pp. 403-428.
- (With R.E. Flinn) "Financial Accounting and Corporate Governance: Which is the Dog and Which is the Tail?" Oil, Gas & Energy Quarterly, No. 1, October 2008, pp. 71-116.
- (With S. Mitra) "Incremental Role of Non-Financial Metrics in Predicting Performance and Market Valuation of the U.S. Oil & Gas Companies," Petroleum Accounting and Financial Mgt. Journal, Fall/Winter 2008, Vol. 27, No. 3, pp. 73-98.
- (S. Mitra) "Kansas Beats The Indians: State Motor Fuel Tax OK'd." Oil, Gas & Energy Quarterly, September 2006, 81-86.
- Crumbley, D. Larry & Flinn, R. (2006). "The Sarbanes-Oxley Act of 2002: Too Few Benefits, Too Many Costs." Oil, Gas & Energy Quarterly, 449-500.
- (with F. Iranpour) "Technology Transfers in Oil, Gas, and Petrochemical Industries in Iran." Oil, Gas & Energy Quarterly, June 2006
- (with Santanu Mitra) "Restoring Credibility of Proved Oil and Gas Reserve Reporting Practices after the SHELL Restatements," Oil, Gas & Energy Quarterly.
- (With R.E. Flinn) "The Sarbanes-Oxley Act of 2002: Too Few Benefits, Too Many Costs," Oil, Gas & Energy Quarterly, March 2006, pp. 449-501.
- (With S. Mitra and M. Hossain) "Shell-Shocked" : Restatement of Oil Reserves by the Petroleum Giant,"
OG & EQ, September 2004, pp. 11-22.
- (S. Mitra) " The Effect of Non-Financial Factors on Cross- Sectional Differences in Audit and Non audit Levels of Oil and Gas Firms,"
Petroleum Accounting and Financial Mgt. J., Summer 2004, pp. 1-12.
- (S. Mitra) " Change in Overburden Removal Costs Treatment Requires IRS Approval," OG&EQ, June 2004, pp. 751-758.
- (S. Mitra) "Stopping Fraud in the Oil Patch," OG&EQ, September 2003, pp. 19-34.
- (S. Mitra) "Earnings Management and Politically Sensitive Environments: Another Test of Corporate Response to Political Costs," Petroleum Accounting and Financial Management Journal, Fall/Winter 2003, pp. 1-24
- (N. Apostolou), "Financial Statement Fraud: After Enron and Dynergy," Oil, Gas & Energy Quarterly, December 2002, pp. 371-386.
- (R. Sheely) "The IRS Defines 'Synthetic Fuels' for Purposes of the Nonconventional Fuel Credit," Oil, Gas & Energy Quarterly, December 2001, pp. 425-428.
- (With S. Wasan) "Subsidiary Can Not Use Parent Company's Interest Expense," Oil, Gas & Energy Quarterly, March 2002, pp. 581-590.
- (With R. Sheely) "Mining Activities Are Ruled to Be a For-Profit Activity: A Primer," Oil, Gas & Energy Quarterly, June 2002, pp. 783-794.
- (S. Wasan) "China Is Inching Towards A Market Economy in the Petroleum Industry," Petroleum Accounting and Financial Management Journal, Summer 2002, pp. 1-11.
- Apostolou, "Plains All American Pipeline Crude Oil Futures Trading Disaster," Oil, Gas & Energy Quarterly, September, 2000, pp. 89 - 102.
- Apostolou, "Shell Loses Its Tar-Baby Credit in the Third Circuit," Oil, Gas, & Energy Quarterly, Volume 48, No. 4, June 2000, 619 - 624.
- J. D. Lewis, "Coal Act Premiums Are Taxes, Entitled to Administrative Priority in a Bankruptcy Estate," Vol. 18, No. 2 Petroleum Accounting and Financial Mgt. J., Summer 1999, 78 - 85.
- (Bansal) "Information Technology in the Oil and Gas Industry," Oil, Gas & Energy Quarterly, September 1998, pp. 171-178.
- (Hasselback) "New Directions for Divisive Reorganizations," Oil, Gas & Energy Quarterly, December 1998, pp. 285-294.
- (Danos) “Federal Circuit Holds Depletion Gross Income Can Exceed Actual Gross Income,” Journal of Taxation of Investments, Spring, 1997, pp. 264-276.
- (Danos) “Controlled Group Rules Used to Collect Premiums for Miners,” Oil, Gas & Energy Quarterly, December 1997, pp. 1207-1214.
- (Chen and Chou) “Managerial Decision Support: A Cognitive Perspective,” Oil, Gas & Energy Quarterly, September 1997, pp. 975-986.
- (Hasselback) “Avoiding Personal Holding Company Status,” Oil, Gas & Energy Quarterly, September 1997, pp. 919-932.
- (Nicholas and Billings) “Take-or-Pay Settlement Is Taxable,” Oil, Gas & Energy Quarterly, June 1997, pp. 687-700.
- (Olibe) “Claim for Refund of WPT Untimely; First Purchaser Does Not Owe Producer Interest; Newton Sheep Company Sheared Again,” Oil, Gas & Energy Quarterly, March 1997, pp. 467-480.
- (Danos) “A Snapshot of the 1996 Tax Legislation,” Oil, Gas & Energy Quarterly, March 1997, pp. 541-560.
- (Billings) “Finalized Regs. on Natural Resource Recapture Property,” Oil, Gas & Energy Quarterly, June 1995, pp. 615-628.
- (with Elting) “Working Capital Needs and the Bardahl Formula,” Oil, Gas & Energy Quarterly, December 1994, pp. 173-198.
- (D. Coker) “Foreign Oil-Related Income Found in Japanese Non-Distributor Companies,” Petroleum Accounting and Financial Management Journal, Spring 1994, pp. 69-78. Given at the N.E. regional AAA meeting in April 1994.
- (D. Coker) “An ESOP Fable--A Prohibited Transaction,” The CPA Journal, April 1994, pp. 22-27.
- (D. Coker and J. Hasselback) “Even Publicly Held Corporations Must Worry About the Accumulated Earnings Tax: Planning to Avoid It,” Oil, Gas & Energy Quarterly, September 1994, pp. 45-60.
- “Snapshot of the Budget Reconciliation Act of 1993,” Oil, Gas & Energy Quarterly, December 1993, pp. 287-302.
- (Smith and Billings) “A Theoretical Framework for Evaluating Judicial Decision-Making,” Oil & Gas Tax Quarterly, December 1993, pp. 347-360.
- (Mark and Robison) “Applying the Section 1031 Regulations to Oil and Gas Operations,” Oil & Gas Tax Quarterly, March 1993, pp. 251-276.
- (Griffin) “Yes Virginia, An Oil-Import Fee Has Disadvantages,” Oil, Gas & Energy Quarterly, June 1993, pp. 475-484.
- (Coker) “Shifting the Burden to the IRS in Accumulated Earnings Decisions,” Petroleum Acctg. and Financial Mgt. J., Summer 1993, pp. 86-94.
- (Welch and Grossman) “Accounting for the Commonwealth of Independent States-American Joint Ventures,” Oil & Gas Law and Taxation Review, Vol. 10, issue 5, 1992, pp. 115-120.
- (D. Coker) “Loss Deductions for Abandonment of Partnership Interest,” Petroleum Accounting and Financial Management Journal, Fall/Winter 1992, pp. 72-79.
- (D. Coker) “Where Have All the Barrels Gone for Net Profit Interest Owners?” Oil, Gas & Energy Quarterly, December 1992, pp. 31-40.
- (Grossman) “Accounting for CIS-American Joint Ventures: Problems and Applications,” Oil and Gas Law and Taxation Review, Vol. 10, issue 5, 1993.
- (T. Billings) “Minimum Royalties: Home Run and Walk for Taxpayers in Recent Circuit Court Decision,” Petroleum Accounting and Financial Management Journal, Summer 1992, pp. 151-160.
- (Coker and Garrett) “Market Value Royalty Owner Obtains Percentage Depletion,” Oil, Gas & Energy Quarterly, June 1992, pp. 687-693.
- (Forgione) “Fifth Circuit Allows Shell to Select Their Own Allocation Base for WPT Purposes,” Oil, Gas & Energy Quarterly, September 1992, pp. 51-88.
- (H. Lynch) “Developments in Like-Kind Exchange Transactions,” Oil, Gas & Energy Quarterly, September 1991, pp. 63-92.
- (H. Lynch) “Carried Interests and Net Profit Interests: Inseparable Siamese Twins,” in Natural Gas Accounting Handbook, Executive Enterprises, 1991, pp. 143-156.
- (C.L. Schmidt) “Effects of Gas Storage and Inventory Charges on the Spot Market,” in Natural Gas Accounting Handbook, Executive Enterprises, 1991, pp. 455-469
- (Nichols) “Tax and Accounting Treatment Differ For Take-or-Pay Gas Purchase Contracts,” Oil, Gas & Energy Quarterly, June 1990, pp. 687-696.
- (Lynch and Nichols) “Classifying Overriding Royalties vs. Production Payments: A Wildcat Gordian Knot?” Oil, Gas & Energy Quarterly, March 1990, pp. 515-525.
- (Schmidt) “Effects of Gas Storage and Inventory Charges on The Spot Market,” Petroleum Accounting and Financial Management Journal, Summer 1990, pp. 104-115.
- (Thomas and Maurice) “Vertical Integration, Price Squeezing, and The Percentage Depletion Allowance,” The Quarterly Review of Economics and Business, Winter 1989, pp. 26-36.
- (Nichols) “Eligibility Requirements For Consolidated Tax Returns,” Oil, Gas & Energy Quarterly, September 1989, pp. 70-98.
- (Nichols) “Life Becomes Easier For IDC,” Oil & Gas Tax Quarterly, December 1989, pp. 239-248.
- (Nichols and Billings) “Making The Election to File Consolidated Tax Returns,” Oil, Gas & Energy Quarterly, December 1989, pp. 302-327.
- (Pasewark) “An Evaluation of the Determination of the Existence of Economic Interest in Natural Resources,” Petroleum Accounting and Financial Management Journal, Summer 1989, pp. 101-115.
- (Lynch) “WPT in NIL Allocation Base: An Underhanded Attraction of Overhead,” Oil, Gas & Energy Quarterly, March 1989, pp. 457-466.
- (Fletcher) “The Property Concept,” Oil & Gas Law and Taxation Review, Vol. 7, issue 1, 1988/89, pp. 17-27.
- (Lynch) “An Examination of Two Allocation Issues in the Shell Decision,” Petroleum Acctg. & Financial Management Journal, Spring 1989, pp. 63- 88.
- (Thomas and Maurice) “Vertical Integration, Price Squeezing and the Percentage Depletion Allowance,” Quarterly Review of Economics and Business.
- (Lynch) “Carried Interests and Net Profits Interests: Inseparable Siamese Twins,” Oil, Gas & Energy Quarterly, June 1988, pp. 570-585.
- (Fletcher) “The Property Concept: The Foundation of Federal Oil and Gas Taxation?” Oil, Gas & Energy Quarterly, June 1988, pp. 599-632.
- (with Pasewark) “Determining of Economic Interest in Coal Transactions,” Journal of Petroleum Accounting, Summer 1987, pp. 49-68.
- (with Mark) “Treatment of Abandonment Losses for Purposes of the Windfall Profit Tax,” Oil & Gas Tax Quarterly, September 1987, pp. 41-56.
- (with Teaque) “The Effects of Section 1374 on ‘S’ Corporations,” Oil, Gas & Energy Quarterly, September 1987, pp. 140-157.
- (with Thomas) “Manipulating Gross Income from Mining by Integrated Mineral firms,” Oil, Gas & Energy Quarterly, December 1986, pp. 282-291.
- “Proper Treatment of Interest Expense with Respect to the Net Income Limitation of the WPT,” Journal of Petroleum Accounting, Fall-Winter 1986, pp. 101-110.
- (with Mark) “Dry-Hole Costs -- An Allocable Overhead Item for the WPT Net Income Limitation,” 1986 P-H Oil & Gas/Natural Resources, pp. 4721-4724.
- (with W. Griffin) “Should the U.S. Tax Foreign Oil,” Oil & Gas Tax Quarterly, June 1986, pp. 741-749.
- (with E. Swanson) “Royalty Trusts: Filling in the GAAP,” Journal of Accountancy, April 1985, pp. 126-133.
- (Kilpatrick and Williams) “Complex Carried Interest Arrangements Made Simple,” PH Oil & Gas Taxes Natural Resources, May 30, 1985, pp. 1261-1270.
- (Swanson and Berg) “Relative Tax Burden of the Petroleum Industry: A Review and Extension of a Congressional Study,” Oil, Gas & Energy Quarterly, September 1985, pp. 1-10.
- (Kilpatrick and Williams) “The Chameleon Role of the IRS in Carried Interest Arrangements,” Oil, Gas & Energy Quarterly, September 1985, pp. 37-46.
- (Swanson and Berg) “The Relative Tax Burden of the Petroleum Industry,” Tax Notes, August 5, 1985, pp. 691-693. Reprinted in Congressional Record, 9/20/85.
- (M.J. Rosen) “Corporate Distributions of Appreciated Property,” Oil, Gas & Energy Quarterly, December 1984, pp. 223-233.
- (with K. Williams) “Planning with Carried Arrangements,” Oil, Gas & Energy Quarterly, March 1983, pp. 569-578.
- (with R. Mark) “Geological and Geophysical Costs: Independence from the Tax Property?” Taxes -- The Tax Magazine, March 1984, pp. 170-176. Reprinted in Energy Resources Tax Reports, CCH, March 1984, pp. 8213- 8219.
- (J. Hasselback) “For Oil and Gas, Depletion Deductions Allow Recovery of a (B. Austin) “Oil and Gas Royalties as Personal Holding Company Income,” Oil, Gas & Energy Quarterly, March 1980, pp. 292-300; reprinted in The Monthly Digest of Tax Articles, November 1980, pp. 25-29.
- (with A.K. Kelly) “Texas Severance Tax on Oil and Gas Production,” Oil, Gas & Energy Quarterly, December 1983, pp. 352-366.
- (Orbach) “Collapsible Corporation Treatment in the Oil and Gas Industry,” Oil, Gas & Energy Quarterly, December 1977, pp. 186-202.
- (C. Reese) “A Primer/Update of the Crude Oil Windfall Profit Tax,” Oil, Gas & Energy Quarterly, June 1982, pp. 669-684.
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1988 |
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1988 |
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1987 |
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1987 |
228 pp. |
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1986 |
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1985 |
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1985 |
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1984 |
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1980 |
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1996 |
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1980 |
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1995 |
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1980 |
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1995 |
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1980 |
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1995 |
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December |
1979 |
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1995 |
215 pp. |
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1979 |
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December |
1994 |
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1979 |
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1994 |
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March |
1979 |
109 pp. |
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1994 |
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December |
1978 |
151 pp. |
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March |
1994 |
233 pp. |
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September |
1978 |
154 pp. |
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December |
1993 |
210 pp. |
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June |
1978 |
146 pp. |
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September |
1993 |
207 pp. |
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March |
1978 |
122 pp. |
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June |
1993 |
163 pp. |
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No. 2 |
December |
1977 |
152 pp. |
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March |
1993 |
228 pp. |
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No. 1 |
September |
1977 |
126 pp. |
XLI |
No. 2 |
December |
1992 |
214 pp. |
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June |
1977 |
136 pp. |
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September |
1992 |
228 pp. |
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No. 3 |
March |
1977 |
139 pp. |
XL |
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June |
1992 |
247 pp. |
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December |
1976 |
144 pp. |
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March |
1992 |
213 pp. |
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XL |
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December |
1991 |
173 pp. |
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XL |
No. 1 |
September |
1991 |
226 pp. |
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XXXIX |
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June |
1991 |
223 pp. |
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XXXIX |
No. 3 |
March |
1991 |
230 pp. |
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XXXIX |
No. 2 |
December |
1990 |
211 pp. |
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XXXIX |
No. 1 |
September |
1990 |
210 pp. |
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XXXVIII |
No. 4 |
June |
1990 |
190 pp. |
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XXXVIII |
No. 3 |
March |
1990 |
195 pp. |
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XXXVIII |
No. 2 |
December |
1989 |
231 pp. |
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XXXVIII |
No. 1 |
September |
1989 |
268 pp. |
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XXXVII |
No. 4 |
June |
1989 |
226 pp. |
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XXXVII |
No. 3 |
March |
1989 |
197 pp. |
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Page 2
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