THOMAS M. PORCANO

Arthur Andersen & Co. Alumni Professor of Accountancy (1989)

Department of Accountancy (1977)

Office Phone: 529-6221
E-mail: PORCANTM@MUOHIO.EDU

EDUCATION:

• BS Indiana University
• MBA Indiana University
• DBA Indiana University
• CPA Ohio

INTERESTS/EXPERTISE:

• Effects of accounting data on financial statement users
• Tax planning
• Tax compliance
• Tax policy
• Editor, Advances in Taxation

PUBLICATIONS:

• "Effective Tax Rates of Australian Companies: Industry and Size Effects," Pacific Accounting Review, December 1997, 1-36 (co-author)
• "The Deductibility of Environmental Cleanup costs under the Internal Revenue Code," Oil, Gas & Energy Quarterly, September 1998, 1-15 (co-author)
• "Relationships of Tax and Financial Accounting Rules in Anglo-Saxon Countries," The International Journal of Accounting, Vol. 33, No. 4, 1998, 433-454 (co-author)
• "The Responsible Person Civil Tax Penalty," Oil, Gas & Energy Quarterly, June 1999, 747-796 (co-author)
• "Reconstruction of Income by the Internal Revenue Service," TAXES-The Tax magazine, April 1999, 34-46 (co-author)
• "A Comparative Analysis of Capital Gains Taking," Advances in Taxation, Vol. 9, 1997, 135-149 (co-author)
• "An Analysis of Capital Gains Tax Induced Earnings Management," International Advances in Economic Research, Vol. 3 No. 4, 1997, 395-408
• "The Effects of Government Tax and Nontax Incentives on Foreign Direct Investment," Multinational Business Review, Spring 1996, (co-author), reprinted in Readings in International Business, (1997: University Press of America)
• "Catching Tax Cheats Using Meta-Alphabetological Analysis," Australian Tax Review, June 1996 (co-author) pseudonyms used: T. M. Lochbuy and R. J. O'Rourke
• "The Effects of AACSB Standards on Hiring of Tax Faculty," Advances in Taxation, Vol. 8, 1996, (co-author)
• Federal Taxation: Advanced Topics 1991, 1992, 1995 & 1996 editions, Commerce Clearing House, Inc., 1990, 1991, 1994, & 1995 (co-author)
• Federal Taxation: Comprehensive Topics 1993, 1994, 1995, 1996, 1997, 1998, 1999, & 2000 editions, Commerce Clearing House, Inc., 1992, 1993, 1994, 1995, 1996, 1997, 1998, & 1999 (co-author)
• Federal Taxation : Basic Topics 2000, Commerce Clearing House, Inc., 1999 (co-author)
• "Alignment of Taxable Income with Accounting Profit," Australian Tax Forum, Vol. 10,1993, pp. 475-509, (co-author)
• "The Effects of Social Stigmatization on Tax Evasion," Advances in Taxation, Vol. 5, 1993, 197-217, (co-author)
• "Factors Affecting the Foreign Direct Investment Decision of Firms From and Into Major Industrialized Countries," Multinational Business Review, Fall 1993, 26-36
• "The Value-Added Tax: Is It a Reasonable Alternative for Federal Revenue?" Journal of Accountancy, October 1992, pp. 44-48, (co-author), reprinted in Motor Freight Controller, November/December 1992, pp. 3-4, 13-14
• "Some Evidence on the Association between Judgment Criteria and Fairness Perceptions," Advances in Taxation, Vol. 4 1992, pp. 183-210, (co-author)
• "Tax Professionals' Perceptions of Certain Aspects of the Federal Income Tax System," The Ohio CPA Journal, Spring 1990, pp. 10-14
• "Improving IRS Efficiency and Effectiveness by Modeling Disputed Tax Examinations," The Oil and Gas Tax Quarterly, June 1990, pp. 730-758, (co-author)
• "The Effects of ZuHone on the Pool of Capital Doctrine," Oil and Gas Tax Quarterly, September 1990, pp. 1-14, (co-author)
• "Correlates of Tax Evasion," Journal of Economic Psychology, Vol. 9, 1988, pp. 47-67;
• "Government Tax Incentives and Fixed-Asset Acquisitions: A Comparative Study of Four Industrial Countries," The Journal of the American Taxation Association, Fall 1987, pp. 7-23
• "The Perceived Efficacy of Government Incentives: A Comparative Study of Seven European Countries," International Journal of Accounting Education and Research, Fall 1986, pp. 135-158, (published in 1987)
• "Corporate Income Taxes: Progressive, Proportional, or Regressive," The Journal of the American Taxation Association, Spring 1986, pp. 17-31
• "Sale-Leaseback Arrangements: The IRS Challenge," The Ohio CPA Journal, Autumn 1984, pp. 175-181, with Sandra Johnson;
• "Voluntary Employee Benefit Associations," The Tax Adviser, March 1985, pp. 130-139; reprinted in Compensation Review, July/August 1985
• "Incorporating Probability Analysis in Taxpayer Appeal Decisions," The Journal of the American Taxation Association, Spring 1985, pp. 18-36, (co-author)
• "Changing Form of Business May Imperil Previously Taken Investment Tax Credit," Taxation for Accountants, September 1985, pp. 186-192, (co-author)
• "Buyer and Seller Conflicts in Purchase Agreement Allocations: Some Tax Considerations," The International Journal of Management, December 1985, pp. 64-71, (co-author)
• "State Taxation of Multijurisdictional Corporate Income," Oil and Gas Tax Quarterly, December 1985, pp. 280-317, (co-author)
• "The Origins and Effects of the Golsen Rule," The Tax Adviser, April 1984, pp. 228-232, (co-author)
• "An Empirical Analysis of Some Factors Affecting Student Performance," The Journal of Accounting Education, Fall 1984, pp. 111-126;
• "Distributive Justice and Tax Policy," The Accounting Review, October 1984, pp. 619-636
• "The Perceived Effects of Tax Policy on Corporate Investment Intentions," The Journal of the American Taxation Association, Fall 1984, pp. 7-19

COURSE TITLE AND NUMBER:

• ACC 221 Introduction to Financial Accounting
• ACC 222 Introduction to Managerial Accounting
• ACC 321 Intermediate Financial Accounting
• ACC 344 Federal Income Tax Accounting
• ACC 399 Comparative Accounting
• ACC 444 Advanced Federal Tax Accounting
• ACC 477 Independent Studies in Accounting
• ACC 644 Income Tax Research and Planning
• ACC 645 Taxation of Corporations and Shareholders
• ACC 681 Special Studies in Accounting

Australian National University

• International Accounting
• Seminar in Research Methods (team taught)