C.V. for JOHN E. KARAYAN, JD PhD

Transcription

1 C.V. for JOHN E. KARAYAN, JD PhD SELECTED ACADEMIC EXPERIENCE Senior Lecturer, Leventhal School of Accounting, University of Southern California (2014-present) Professor, Woodbury University ( ) Chair, Dept. of Accounting ( ) Right-sized, right-sourced, and upgraded accounting program to AACSB standards and Accounting Education Change Commission recommendations, as well as doubling the number of majors, increasing Program s financial contribution to University, enhancing graduation rates, shortening average time to graduation, and increasing placement of graduates in Big 4 firms Generated cash gifts from alums, as well as gift in kind of ACL audit software valued at $200,000 Professor Emeritus, California State Polytechnic University, Pomona ( ) Consistently high student evaluations throughout years of University teaching Developed and taught several on-line courses Earned California State University Merit Performance Awards in 5 out of 6 years eligible Received Outstanding Faculty Awards in 6 of first 7 years of teaching at Cal Poly Pomona Interim Director of Planned Giving (2006) Faculty Fellow, Office of Research & Sponsored Programs ( ) Associate Chair, Department of Accounting [1,000 + majors] ( , ) Raised over $45,000 for student scholarships, & $10,000 in other gifts, during Chaired several campus wide search committees for senior executives Principal Co-Investigator, Coleman Foundation Entrepreneurship Education Grant Earned a number of teaching, publication, and service awards, including: 4 Golden Leaves Awards for books published while teaching at Cal Poly Pomona Distinguished Speaker Award, Florida Atlantic University Executive Program (2004) Outstanding Service Award, American Accounting Association Western Region (1999) Distinguished Academic Senator ( ) Visiting Full Professor, University of California, Riverside ( ) Associate Professor, California State University, Los Angeles ( ) Awarded California Lottery Fund Grant to build Professional Tax Research desktop workstation Earned California State University System Meritorious Performance & Professional Promise Awards in all years in which eligible Visiting Assistant Professor, University of Southern California School of Accounting ( ) HIGHER EDUCATION PhD Management (1994), MA Management (1993), MBA (1986) Claremont Graduate School Doctor of Jurisprudence (1977) University of Southern California Law School BA Mathematics (1972) University of California at San Diego

2 SELECTED PROFESSIONAL EXPERIENCE Director of Taxes, Informatics General Corporation [now Sterling Software] ( ) A NYSE-listed multinational, IGC was the world's 2 nd largest independent software company Responsible for over $30,000,000 (in 1984 $) annually for taxes in over 100 jurisdictions Reduced the firm s effective income tax rate to 46% from 49% Computerized linked spreadsheets for the firm s worldwide provision for income taxes Pioneered tax-exempt Voluntary Employee Benefits Association to enhance firm s Income from Operations at the Divisional Level by funding employee benefits with tax free investment earnings Assistant Tax Counsel, The [Ralph M.] Parsons Corporation ( ) Supervising Tax Specialist, Coopers & Lybrand (now PricewaterhouseCoopers) ( ) SELECTED PROFESSIONAL ACTIVITIES Member, Board of Directors, Delta Scientific Corporation (world's foremost manufacturer of anti-terrorist vehicle barricades, featured on the History Channel s 2003 Terror Tech Series, in Tom Peters "Thriving on Chaos" Series on PBS, Peter Drucker s "Innovation on the West Coast" video series, articles in The Christian Science Monitor, The New York Times, The Los Angeles Times, and reports in The NBC Evening News and others) See Martindale-Hubble Attorney Peer Review Rating: BV. [A BV rating indicates a very high Attorney peer-reviewed rating for both the quality of legal work and ethical standards. Since 1887, Martindale- Hubble has overseen blind peer-reviewed ratings of attorneys in the U. S. and Canada.] (1992-present) Member (inactive), California State Bar Member, California State Board of Equalization Advisory Council (2011-present) Former Member, State of California Taxation Law Advisory Commission SELECTED SCHOLARLY SERVICE President, American Accounting Association Western Regional Conference: E-Commerce (1999) Chair, American Taxation Association Regional Programs Committee ( ) Program Co-Chair, Colloquium for Change in Accounting Education (1997, 1998, & 1999) SELECTED EDITORIAL SERVICE Member, Editorial Board, American Taxation Association Journal of Legal Tax Research (2006-present) Ad Hoc Reviewer, The Tax Development Journal (2013- present) Co-editor, International Journal of Public Information Systems special edition on Privacy and Information Systems ( ) 2

3 SELECTED BOOKS & TREATISE CHAPTERS Strategic Tax Issues Confronting Managers of Global Enterprises forthcoming in Camillo, A. (Ed.) New Perspectives on the Challenges and Future Developments of Global Enterprise Management (Palgrave Macmillan, New York: 2015) Fundamental Limits on State and Local Taxes: U. S. Constitutional Law in Swenson, C. (Ed.) State and Local Taxation (Lexis/Nexis Matthew Bender: 2009) Fundamental Limits on State and Local Taxes: State Constitutional Law in Swenson, C. (Ed.) State and Local Taxation (Lexis/Nexis Matthew Bender: 2009) Karayan & Swenson, Strategic Business Tax Planning (Wiley, New York: 2006) Khoury, et al., Wealth Forever: The Analytics of Stock Markets (World Scientific, Singapore: 2003) Swenson, et al., State & Local Tax Planning, 2 nd Edition (J. Ross & Sons, Florida: 2003) Contributing Editor (Corporate Reorganizations and Liquidations), 1997 Prentice Hall Federal Tax Course [New Jersey: Prentice Hall] (1996) Contributing Editor (Corporate Reorganizations and Liquidations), 1996 Prentice Hall Federal Tax Course [New Jersey: Prentice Hall] (1995) SELECTED ARTICLES & CONFERENCE PROCEEDINGS Auditors Use of Base Rate Evidence: Insights from a Cognitive Styles Model, Journal of International & Interdisciplinary Business (Spring 2014) Volume 1 Issue 1, Gender, Listening, and Learning: Enhancing Educational Environments through Cognitive Styles Awareness, International Journal of Business, Humanities and Technology (May 2014) Vol. 4 No. 3, Professional Networking and Accounting Students, The New Accountant (May 2014) Issue #759, pp. 4, In Defense of Auditor Anonymity, Chartered Accountants Journal (April 2014) Vol. 93 No. 4, pp Hacks and Tax: Cross-border Ramifications for Recent Cyber Security Failures, Chartered Accountants Journal (March 2014) Vol. 93 No. 3, pp Navigating the FMA s new Standard on Disclosure of non-gaap Financial Performance Measures, The New Zealand Law Journal (June 2013) pp Concern About Going Concern, Chartered Accountants Journal (March 2013) Vol. 92 No. 3, pp Information security and privacy, Chartered Accountants Journal (December 2012) Vol. 91 No. 12, pp

4 New (old) directions for US accounting education, Chartered Accountants Journal (October 2012) Vol. 91 No. 10, pp Limiting the Market for Excuses in the US and Aotearoa, Chartered Accountants Journal (August 2012) Vol. 91 No. 8, pp Tax Burdens Across the U. S., Chartered Accountants Journal (February 2012) Vol. 91 No. 2, pp Visual Images in Finnish Corporate Annual Reports, 2011 Critical Perspectives in Accounting Conference Proceedings, Session 8.02, pp (July 2011) Contingent Liabilities after the BP Oil Spill, Chartered Accountants Journal (June 2011) Vol. 90 No. 6, pp , reprinted in The Journal of the Global Accounting Alliance (June 2011) From Enron to Feltex: Key Differences and Similarities in Corporate Governance in [the] USA and Aotearoa, Chartered Accountants Journal (December 2010) Vol. 89, No. 11, pp Feltex and Enron Bankruptcies: the Empty Head, Pure Heart Defense at Work, The New Zealand Law Journal (December 2010), pp Using a Different Framework to Teach Business Ethics On-Line, Proceedings of the CSU 2 nd Annual Business Conference on Online Teaching & Learning (November 2009) Privacy in the USA, Chartered Accountants Journal (October 2009) Vol. 88, Issue 9 pp Less Tax, More Spend, Chartered Accountants Journal (April 2009) Vol. 88, Issue 4 pp Leading People and Communities through Change: The Case for Unlearning, The Journal of Interdisciplinary Studies Vol. 18, pp (Fall 2005) [Co-Author] "U.S. Microcomputer Product Imports into China and its Accession to the World Trade Organization", Global Trends, pp (May 2005) [Co-Author] Accounting Education Change Assessment Over Ten Years, Proceedings of the American Accounting Association s Annual Southeast Regional Conference [Abstract], p. 33 (April 2005) [Co-Author] Assessing Changes in an Introductory Core Course: A Longitudinal Study, The Journal of Interdisciplinary Studies Vol. 17, pp (Fall 2004) [Co-Author] 10 Years After: Assessing Accounting Education Change, Proceedings of the American Accounting Association s 39 th Annual Western Regional Meeting, # 16, pp CD-ROM (April 2004) Implementing the Model Tax Curriculum with the Strategic Tax Planning Perspective, Proceedings of the Symposium on Collegiate Schools of Business Teaching, Vol. 9, pp (April 2004) 4

5 Following European Leaders: A Longitudinal Study of Assessment of an American Program of Accounting Education Change Proceedings of the 26 th Annual European Accounting Association Annual Congress [Abstract], p. 113 (March 2004) [Co-Author] Culture and Cognitive Styles: Implications for Assessment in Higher Education, Proceedings of the 10 th Annual CSU Symposium on Teaching & Learning [Abstract] p. 18 (March 2004) [Co-Author] Changes in Work Organization: a Comparison of North America, Latin America, and Australia, The Journal of Interdisciplinary Studies Vol. 16, pp (Fall 2003) [Co-Author] A Model for Management Accounting Education, Proceedings of the Institute of Management Accountants 84th Annual Conference Vol. 7, pp (June 2003) [Co-Author] Better Teaching through Learning Styles Awareness: A Tax Example, Proceedings of the Symposium on Collegiate Schools of Business Teaching Vol. 9, pp (April 2003) [Co-Author] Gender, Listening, & Learning: Enhancing Educational Environments Through Cognitive Styles Awareness, Proceedings of the 14th Annual Lilly West Conference on College and University Teaching [Abstract] p. 12 (March 2003) [Co-Author] Community of Practice: Fostering Learning in the Product Innovation Process, The Journal of Interdisciplinary Studies Vol. 15, pp (Fall 2002) [Co-Author] The Effect of China s WTO Accession on Trends in U.S. Microcomputer Product Exports to China, Proceedings of the Asian Pacific Conference on International Accounting Issues Paper # (November 2002) [Co-Author] Enhancing Introductory Accounting through Cognitive Style Awareness, Proceedings of the American Accounting Association Annual Meeting [Abstract] p. 104 (August 2002) Are Two Heads Really Better Than One? Evidence from the Accounting Information Systems Class and Students Cognitive Styles, Proceedings of the AIS Educators Conference 2002 [Abstract] published at (August 2002) Cognitive Modeling: Implications for Introductory Accounting Course Design, Proceedings of the European Accounting Behavioral Research Conference # 121 (2002) Empirical Foundations for Accounting Education Change Proceedings of the European Accounting Association [Abstract] pp. 85, 115 (April, 2002) Continuous Improvement Tools and Support Mechanisms in Australian Manufacturing, The Journal of Interdisciplinary Studies, Vol. 14 pp (Fall 2001) "Students Cognitive Styles and Success in AIS Classes", Proceedings of the AIS Educators Conference 2001 [Abstract] published at (August 2001) 5

6 An Empirical Investigation of the Relationship between Gender and Problem Solving Styles, Proceedings of the American Accounting Association's 36th Annual Western Regional Conference pp (May 2001) International Tax Planning and Transfer Pricing, Proceedings of the American Accounting Association's 36th Annual Western Regional Conference pp (May 2001) Auditors' Use of Base Rate Evidence: Insights from Cognitive Styles Models, Proceedings of the American Accounting Association's 36th Annual Western Regional Conference pp (May 2001) An Empirical Investigation of Diversity of Introductory Accounting Students Learning Styles, Proceedings of the Western Decision Sciences Institute 30th Annual Meeting, pp (April 2001) Enhancing Accounting Education through Cognitive Styles Awareness, Proceedings of the Western Decision Sciences Institute 30th Annual Meeting (April 2001) pp Reaching Tax Students with Diverse Cognitive Styles, Proceedings of the Symposium on Collegiate Schools of Business Teaching Part IX, pp (March 2001) Applying the Balanced Scorecard to Accounting Education Issues, Proceedings of the International Applied Business Research Conference (March 2001) AIS Students Problem Solving Styles: An Empirical Analysis, Proceedings of the International Business Education and Technology Conference (March 2001) "Reaching AIS Students with Diverse Cognitive Styles", The Review of Accounting Information Systems, Vol. 4 No. 4, pp (Fall 2000) Toward Global Generally Accepted Accounting Principles, The Journal of Interdisciplinary Studies, Vol. 13 (Fall 2000) pp The Diversity of Introductory Accounting Students Learning Styles: Implications for General Education, 30th Annual Conference of the International Society for Exploring Teaching Alternatives (October 2000) pp "Reaching AIS Students with Diverse Cognitive Styles: A Flowcharting Project as an Example", Proceedings of the AIS Educators Conference 2000 (August 2000) pp * Best Paper Award Is the IRS Delitigating Its Attacks on Transfer Pricing Schemes? IRC Sec. 7701(l) and Back-to-Back Loans, Proceedings of the American Accounting Association's 35th Annual Western Regional Conference (May 2000) pp Diversity of Cognitive Styles: Implications for Teaching Accounting Information Systems, Proceedings of the American Accounting Association's 35th Annual Western Regional Conference (May 2000) pp

7 Cognitive Styles, Ethical Values, and International Accounting Education, Proceedings of the American Accounting Association's 35th Annual Western Regional Conference (May 2000) [Abstract] p. 108 Diversity of Problem Solving Styles: A Preliminary Examination of Introductory Financial Accounting Students, Proceedings of the Western Decision Sciences Institute 29th Annual Meeting (April 2000) pp Experimental Economics and Empirical Testing of Discretionary Disclosure Theory, Proceedings of the European Accounting Association's 23rd Annual Congress (March 2000) [Abstract], p. 94 Values and Cognitive Styles: Implications for International Accounting Education, Proceedings of the European Accounting Association's 23rd Annual Congress (March 2000) [Abstract], p. 40 [Co- author] Enhancing Teaching for Diverse Learners in Higher Education, Proceedings of the Symposium on Collegiate Schools of Business Teaching (March 2000) Part VI, pp Sweden Adopts German Model for Regulation of Insider Trading: Consequences for American Traders, The Journal of Interdisciplinary Studies, Vol. 12 (Fall 1999) pp Conceptualizing Structural Differences between Western and Chinese Businesses, Proceedings of the American Accounting Association's Annual Meeting (August 1999) [Abstract] p. 86 Western Businesses and Foreign Joint Ventures in China: Differing Concepts of the Firm, Proceedings of the European Accounting Association s 22nd Annual Congress (May 1999) [Abstract] p. 249 The Impact of Cultural Diversity on International Accounting Education, Proceedings of the European Accounting Association's 22 nd Annual Congress (May 1999) [Abstract] p.89 On The Economic Impact of a Tax Law Change, Proceedings of the European Accounting Association's 22 nd Annual Congress (May 1999) [Abstract] p. 380 "Western Businesses and Foreign Joint Ventures in China: Differing Concepts of the Firm, Proceedings of the American Accounting Association's 34th Annual Western Regional Conference (April 1999) pp Single Entry, Third Party Initiated Accounting: A Conceptual Exploration, Proceedings of the American Accounting Association's 34th Annual Western Regional Conference (April 1999) [Abstract] p. 132 "Performance Measures: The Link with Organizational Strategy", The Journal of Interdisciplinary Studies, Vol. 11 (Fall 1998) pp "Having Your Cake and Eating It Too: Avoiding the S Corporation Single Class of Stock Rules While Granting Stock-like Incentive Compensation", The Journal of Interdisciplinary Studies, Vol. 10 (Fall 1997) pp

8 "Choosing Legal Entities for New Ventures: an Update on LLCs", Proceedings of the Western Decision Sciences Institute 26th Annual Meeting (Spring 1997) pp "The Effects of the IRS' Final Conduit Regulations on International Financial Tax Reduction Strategies", Proceedings of the Academy of Accounting and Financial Studies Conference (Winter 1997), pp "The Impact of the Revenue Act of 1987 on Master Limited Partnerships, Applied Financial Economics, Vol. 6 No. 3 (1996) pp *Awarded ANBAR 1997 Citation of Excellence "Choice of Entity in the Era of Limited Liability Companies", Journal of the Academy of Business Administration, Vol. 2, No. 2 (Fall 1996) pp "A Note on Methodological Parallels between Accounting and Economics", The Journal of Interdisciplinary Studies, Vol. 9 (Fall 1996) pp "Should a Firm Operate as an LLC?", Business Forum Vol. 1, No. 3 (Summer/Fall 1996) pp "Avoiding International Transfer Pricing Controversies with the IRS through Advance Pricing Agreements", Proceedings of the American Accounting Association 31 st Annual Western Regional Meeting (Spring 1996) pp "All That Glitters: Choice of Entity in the Era of Limited Liability Companies", Global Business Trends (1996) pp "The U.S. Capital Market's Reaction to a Tax Law Change", International Business Practices Contemporary Readings (1996 Edition) pp "The Advancement of Women in the Labor Force: Gender and Attitude towards Job Motivation Among American CPAs", The Journal of Interdisciplinary Studies, Vol. 8 (Fall 1995) pp "Whole-Brain Thinking as a Model for Understanding Framing Effects in Auditors' Use of Base Rate Evidence", Proceedings of the Association of Management s 13th Annual Meeting Vol. 13 No. 1 (August 1995) pp Avoiding the S Corporation Single Class of Stock Rules", International Business Practices Contemporary Readings (1995 Edition) pp "The Mad, Mad, Mad, Mad World of U.S. Tax Accounting: State Tax Accruals", The Journal of Interdisciplinary Studies, Vol. 7 (Fall 1994) pp "Modeling Investor Reaction to Tax Law Changes", Business Research Yearbook Vol. I: Global Business Perspectives (Spring 1994) pp "The Economic Impact of a Tax Law Change", Proceedings of the American Accounting Association s 29 th Annual Western Regional Meeting (Spring 1994) pp

9 "The Effectiveness of Waivers in Limiting the Negligence Liability of Sports Providers", Proceedings of the Western Decision Sciences Institute 23rd Annual Meeting (Spring 1994) pp "American Anti-Tax Shelter Jurisprudence: an Unwelcome Export to the British Commonwealth?", The Journal of Interdisciplinary Studies, Vol. 6 (Fall 1993) pp "American Anti-Tax Shelter Jurisprudence: an Unwelcome Export to Canada?", Proceedings of the Association for Canadian Studies in the United States Conference (Nov. 1993) pp [Abstract] "Debunking Three Myths about Certified Tax Specialization", California Tax Lawyer, Vol. 3 No. 3 (Summer/Fall 1993) pp. 2-3 "Three Easy Pieces: Learning the Basics of International Taxation", Corporate Controller, Vol. 5 No. 3 (January/February 1993) pp "The Basics of International Taxation", The Journal of European Business, Vol. 4 No. 2 (November/December 1992) pp Economic Growth and Complexity of Tax Systems", The Cal Poly Scholar, Vol. 5 (Fall 1992) pp "Multi-cultural Influences in Accounting Decision Making: A Bayesian Analysis of Auditors' Use of Base Rate Evidence", Proceedings of the Fourth Asian-Pacific Conference on International Accounting (Fall 1992) pp "Contractual Waivers for Minors in Sports-Related Activities", Marquette Sports Law Journal, Vol. 2 No. 2 (Spring 1992) pp "A Time Too Soon? Waivers for Minors Involving Sports-Related Activities", Proceedings of the Pacific Southwest Business Law Association 1991 Annual Meeting (January 1991) Section VI, pp "Canadian Tax Shelters: What Can Be Learned from U. S. Experience?", Proceedings of the Second Annual Asian-Pacific Conference on International Accounting (October 1990) pp "Tax Complexity and Economic Growth: Lessons from the Pacific Rim", Proceedings of the Asian- Pacific Conference on International Accounting (October 1989), pp "A Federal Income Tax Refund Opportunity for High Technology Companies", The Computer Lawyer Vol. 6, No. 8 (August 1989), pp "Some News Is Good News: A Tax Credit for Software", International Computer Law Advisor Vol. 3, No. 10 (July 1989), pp. 4-5 "Software Companies and the Personal Holding Company Tax", The Tax Advisor (December 1987), pp

10 "The Impact of the Tax Reform Act of 1986 on Software Companies", International Computer Law Advisor Vol. 1, No. 6 (March 1987), pp "The Silver Lining of the New Tax Act: Software Companies Rescued From the Personal Holding Company Tax", The Journal of Software Protection Vol. V No. 7 (December 1986), pp "S. B. 654's Permanent Moratorium on R&D Allocation to Foreign Source Income", Tax Notes (November 7, 1983), p