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Academic Background

Certificate of Education, University of Keele Institute of Education, U.K.
M.S., taxation, University of Miami, Florida
Ph.D. business administration, Arizona State University
FCA, England and Wales
CA, Canada
 

Research Specialties

• History of taxation
• Professionals’ decision-making processes
• Taxation

Current Research

•  "The Effect of Introducing a Value Added Tax on the Consumer Price Index in Various Countries." 
• "Progressivity of Pitt’s Income Tax of 1799."
• "Changes in the Progressivity of the Tax Systems in Canada, the United States of America and the United Kingdom: 1985-1991."
• "Order Effects and Differing Number of Cues in Tax Judgements."

Major Works

       
• "Tax Stability in British Columbia" with M. Acquaalo - forthcoming.  Journal of Business and Economic Studies.
• "The Effect of Question Item Order and the 'Shock' Factor in Students' Performance in Managerial Accounting Examinations," with C. Emby, Advances in Accounting, Vol. 21, pp. 219-231, June 2005.
• "Social Responsibility Accounting, Learning and Factors Affecting Learning," with I. Gordon, Canadian Perspectives in Accounting, Vol. 4, (1), pp. 31-60, 2005 .
• “Charitable Giving and the Superdeduction: an Investigation of Taxpayer Philanthropic Behavior Following the Move from a Tax Deduction to a Tax Credit System," Advances in Taxation, Vol. 16, pp. 73-93, 2004.
• “Simplifying the Small Business Investment Rollover Provisions,” CA Magazine, p. 12, October, 2002. www.CAMagazine.ca/factstrends.
• “A Research Note on the Influence of Outcome Knowledge on Audit Partners’ Judgments,” with C. Emby and D.J. Lowe, Behavioral Research in Accounting, Vol.14, pp. 86-103, 2002.