Jeffrey R. Austin Ph.D.

Education:
Ph.D., University of Georgia
MA, University of Georgia
BS, University of Missouri

Areas of Expertise
Impact of Taxes on Business Decisions
Earnings Management
Executive Compensation
Corporate Governance

Courses Taught
Tax Research and Practice
Income Tax I
Honors Financial Accounting
Fundamentals of Accounting I
Fundamentals of Accounting II
Systems/ Auditing

Industry Experience
Price Waterhouse, Kansas City, Missouri, 1987-88
Tax Senior
Arthur Andersen, Kansas City, Missouri, 1986-87 
Tax Associate

 Current Research 
"Taxation of Social Security Income: What Exclusion Ratio is Fair?", with Terry Crain

"The Generalizability of an IRS Private Letter Ruling: A Stock Market  Perspective", with Nandu Nayar

"The Impact of Corporate Governance Characteristics on Earnings Managemen",  with Lee Warren, Belmont University, Allen Lee, University of Oklahoma 

"The Effect of Executive Compensation Deductability Limits on Pay for Performance",  with Lee Warren

"The Effect of Executive Compensation Deductability Limits on Compensation  Structures"

Publications
"Additional Evidence on the Association between Income Management and  Earnings-Based Bonus Plans," (with Jennifer Gaver and Kenneth Gaver) Journal  of Accounting and Economics 19 91995) 3-28. Reprinted in The Economics of  Executive compensation, Kevin Hallock and Kevin Murphy, eds, Edward Elgar  Publishing, 1998

"The Choice of Incentive Stock Options vs. Nonqualified Stock Options:  A Marginal Tax Rate Perspective" (with Jennifer Gaver and Kenneth Gaver)  The Journal of the American Taxation Association 20 (2) 1-21, 1998

"An Analysis of the Tradeoffs between Tax Deferred Earnings and Preferential  Capital Gains" (with Terry Crian) Financial Services Review 6 (4),  227-242, 1998

Grants, Honors & Awards 

  • Michael F. Price Summer Research Grant, 1999 
  • Devon Energy Summer Research Grant. 1998 
  • Fred E. Brown Summer Research Grant, 1997 
  • Arthur Andersen Tax Challenge, National Champion in Graduate Division (Advisor)  1999 
  • School of Accounting Outstanding Service Award, 1999 
  • Southwester Bell Master Mentor Award (College Award), 1998 
  • School of Accounting Distinguished Scholar Award, 1997
     
  • Student Business Association, Professor of the Year (Voted on by the students),
        1997

Lecturer

ACCT Department

Office:
319 Fincher
Phone:
(214) 768-3630
Email:
jraustin@cox.smu.edu

Current Classes
ACCT 2312-0011 ACCT 4315-0011 ACCT 6205-7171-A

Upcoming Classes
ACCT 6248-011 ACCT 6248-714 ACCT 6239-714 ACCT 6240-724 ACCT 6249-021 ACCT 6249-724

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