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
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