John Phillips

Accounting


Education/Professional Certification

  • Ph.D., Business, University of Iowa, 1999
  • M.P.A., emphasis in Taxation, University of Texas at Austin, 1981
  • B.S., Accounting, University of Texas at Austin, 1980
  • C.P.A., State of Texas

Areas of Expertise

  • Accounting for Income Taxes

Awards

  • American Taxation Association/Deloitte Innovation in Teaching Award, August 2010
  • University of Connecticut School of Business Graduate Teaching Award, April 2008
  • MSA Program Professor of the Year, University of Connecticut Department of Accounting, April 2008
  • University of Connecticut School of Business Undergraduate Teaching Award, April 2005
  • Professor of Year, University of Connecticut Department of Accounting August 2000
  • American Taxation Association/PricewaterhouseCoopers Outstanding Dissertation Award April 2001
  • Deloitte & Touche Doctoral Fellowship Award, April 1996
  • 1995-1996 University of Iowa Outstanding Teaching Assistant Award, April 1996
  • Department of Accounting Byron R. Ross Award for Teaching Excellence, April 1996

Publications

  • “The Effects of Financial Accounting on Host Country Income” with Amy Dunbar and Joan Rood. 2011. Tax Management International Forum.
  • “Earnings Management Strategies and the Trade-Off between Tax Benefits and Detection Risk: To Conform or Notto Conform?” with Brad Badertscher, Mort Pincus and Sonja Olhoft-Rego. 2009. The Accounting Review, 84 (January): 63-97.
  • “FIN 48 Adoption Disclosures”with Amy Dunbar and Linda Kolbasovsky. 2007. Financial Reporting Watch (October 24).
  • “The Impact of the Bonus Depreciation Rules on the Ability of Deferred Tax Expense and Accrual-Based Measures to Detect Earnings Management Activities” with Amy Dunbar and Sonja Olhoft-Rego. 2005 Proceedings of the Ninety-Seventh Annual Conference of the National Tax Association.
  • “Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities” with Mort Pincus, Sonja Olhoft-Rego and Huishan Wan. 2004. Journal of the American Taxation Association 26 Supplement): 43-66.
  • “Corporate Tax Planning Effectiveness: The Role of Compensation-Based Incentives.” 2003. The Accounting Review, 78 (July): 847-874.
  • “Earnings Management: New Evidence Based on Deferred Tax Expense” with Mort Pincus and Sonja Olhoft-Rego. 2003. The Accounting Review, 78 (April): 491-521.
  • Discussion of “The Effect of the Expected Holding Period on the Market Reaction to a Decline in the Capital Gains Tax Rate.” 2002. Journal of the American Taxation Association 24 (Supplement): 65-69.
  • “The Outsourcing of Corporate Tax Function Activities” with Amy Dunbar. 2001. Journal of the American Taxation Association 23 (Fall): 35-49.
  • “Contingent Fees and Tax Compliance” with Richard Sansing. 1998. The Accounting Review 73 (January): 1-18.
  • “The Effect of Tax Policy on Charitable Contributions: The Case of the Nonitemizers” with Amy Dunbar. 1997. Journal of the American Taxation Association 19 (Supplement): 1-20.

Working Papers

  • “Tax Avoidance versus Aggressiveness: The Influence of a Firm’s Business Strategy,” with Danielle Higgins and Tom Omer. (under review at Contemporary Accounting Research)
  • The Economic Effects of Mandatory Disclosure: Did FIN 48 Have Real Consequences?” with Amy Dunbar and George Plesko.
  • “Detecting Tax Aggressiveness: The Case Contingent Payment Debt Instruments,” with Danielle Higgins and Carol Marquardt.
  • “The Information Content of Section 83(b) Elections,” with Mary Ellen Carter and ValerieTellez.

Invited Presentations

  • “Tax Avoidance versus Aggressiveness: The Influence of a Firm’s Business Strategy,” Virginia Tech, October 2011.
  • “Tax Avoidance versus Aggressiveness: The Influence of a Firm’s Business Strategy, Northeastern University, March 2011.
  • “Tax Avoidance versus Aggressiveness: The Influence of a Firm’s Business Strategy,” Journal of the American Taxation Conference, March 2012,
  • “Downward Earnings Management and the Probability of Restatement,” University of Miami, January 2010.
  • “The Effect of FIN 48 on Tax Reporting Behavior,”George Mason University, October 2009.
  • “The Effect of FIN 48 on Tax Reporting Behavior,” University of Illinois Tax Symposium XI, Chicago, Illinois, October 2009.
  • “Downward Earnings Management: Evidence on Tax and Non-tax Motivations,” American Accounting Association, Annual Meeting, New York, New York, August 2009.
  • “Downward Earnings Management: Evidence on Tax and Non-tax Motivations,” University of Oklahoma, March 2009.
  • “The Tax Transformation to IFRS, “ Panel Discussion,” University of Illinois Tax Symposium X, Chicago, Illinois, September 2008.
  • Discussion of “Changes in Tax Reserves in Anticipation of FIN 48,” American Taxation Association, Midyear Meeting, Memphis, Tennessee, February,2008.
  • “Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities,” University of Connecticut Department of Economics, March 2004.
  • “Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities,” 2004 The Journal of the American Taxation Association Conference, Denver, Colorado, February.
  • Discussion of “The Persistence, Forecasting Ability, and Valuation Implications of the Tax Change Component of Earnings,” Seventh University of Illinois Tax Symposium, Urbana-Champaign, Illinois, September 2003.
  • “Earnings Management: New Evidence Based on Deferred Tax Expense,” Boston Area Research Colloquium, October 2002.
  • “Earnings Management: New Evidence Based on Deferred Tax Expense,” American Accounting Association, Annual Meeting, San Antonio, Texas, August 2002.
  • Discussion of “The Effect of the Expected Holding Period on the Market Reaction to a Decline in the Capital Gains Tax Rate,” 2002 The Journal of the American Taxation Association Conference, New Orleans, Louisiana, February.
  • “Earnings Management: New Evidence Based on Deferred Tax Expense,” Sixth University of Illinois Tax Symposium, Urbana-Champaign, Illinois, November 2001.
  • “Earnings Management: New Evidence Based on Deferred Tax Expense,” Columbia University, October 2001.
  • “The Outsourcing of Corporate Tax Function Activities,” American Accounting Association, Annual Meeting, Atlanta, Georgia, August 2001.
  • “Earnings Management: New Evidence Based on Deferred Tax Expense,” Michigan State University, March 2001.
  • “The Outsourcing of Corporate Tax Function Activities,” University of Iowa, July, 2000.
  • “Corporate Tax Planning Effectiveness: The Role of Incentives,” American Accounting Association, Northeast Regional Meeting, Boston, Massachusetts, April 2000.
  • “Corporate Tax Planning Effectiveness: The Role of Incentives,” American Taxation Association Mid-Year Meeting, New Faculty Research, Orlando, Florida, February 2000.
  • “Corporate Tax Planning Effectiveness: The Role of Incentives,” Fifth University of Illinois Tax Symposium, Urbana-Champaign, Illinois, October 1999.
  • “Corporate Tax Planning Effectiveness: The Role of Incentives,” Research Colloquium, University of Texas at Austin, August 1999.
  • “Contingent Fees and Tax Compliance.” American Accounting Association Annual Meeting, Dallas, Texas, August 1997.
  • “The Effect of Tax Policy on Charitable Contributions: The Case of the Nonitemizers.” The Journal of the American Taxation Association 1997 Tax Policy Conference, San Diego, California, February.

Review & Editorial Work

  • Editor, Journal of the American Taxation Association, 2011 – present
  • Editorial Board Member
    • Journal of the American Taxation Association, 2002-2005
    • The Accounting Review, 2008-2011
  • Ad Hoc Reviewer
    • The Accounting Review
    • Journal of the American Taxation Association
    • Journal of Accounting and Public Policy
    • Accounting Horizons
    • Contemporary Accounting Research
    • Managerial and Decision Economics
    • Advances in Taxation

Current & Prior Positions

  •  Accounting Department, School of Business, University of Connecticut, January 1999 – Present
    • Associate Professor of Accounting, August 2005 – Present
    • Assistant Professor of Accounting, August 1999 – August 2005
    • Assistant Professor of Accounting in Residence, January 1999 – August 1999
  • Teaching Assistant, University of Iowa, August 1993 – December 1998
  • Arthur Andesen & Co., January 1982 – July 1993
    • Manager, 1987 – 1993
    • Senior Accountant, 1984 – 1987
    • Staff Accountant, 1982 – 1984

Committees & Professional Service

  • National
    • Trustee – American Taxation Association (ATA), 2005 – 2007
    • Committee Chair
      • ATA Research Resources and Methodologies Committee, 2004/2005
      • ATA Publications Committee, 2006/2007
      • KPMG/ATA Tax Doctoral Consortium Committee, 2007/2008
      • ATA/PwC Outstanding Dissertation Committee, 2009/2010
    • Committee Member
      • ATA Research Resources and Methodologies Committee, 2000/2001
      • ATA/PricewaterhouseCoopers Doctoral Dissertation Award Committee, 2001/2002
      • ATA Strategic Planning Task Force, 2001/2002
      • ATA MidYear Meeting Planning Committee, 2002/2003, 2005/2006, and 2006/2007
      • ATA Nominations Committee, 2003/2004
      • ATA Publications Committee (Vice-Chair), 2005/2006
      • KPMG/ATA Tax Doctoral Consortium Committee (logistics), 2004/2005 and 2005/2006
  • University of Connecticut
    • Member of three-tax-faculty group that trains and supervises accounting students for UConn’s Volunteer Income Tax Assistance program, 2000-2011
  • School of Business, University of Connecticut
    • Faculty member of Delta Sigma Pi
    • Beta Gamma Sigma committee member, 2004/2005 and 2005/2006
    • Excellence in Teaching and Research committee,, 2006/2007
    • Ph.D. Program Committee (member), 2007 – present
  • Department of Accounting, School of Business, University of Connecticut
    • Promotion, Tenure and Review Committee Chair, 2006/2007, 2009/2010 and 2012/2013
    • Dissertation Committee Chair
    • Dissertation Committee Member
    • Qualifying Paper Chair
    • Accounting Department Faculty Search Committee, 2004/2005 (member) , 2005/2006 (chair) , 2010/2011 (member) 2011/2012 (member)
    • Accounting Department PhD Committee Chair, 2007-present
    • Accounting Department PhD Committee Member, 2001- 2007
    • Master of Science in Accounting – Tax Track curriculum presentation to the Department of Accounting Advisory Council, May 2000
    • Current Faculty Research presentation to the Department of Accounting Advisory Council, May 2001

Memberships

  • American Accounting Association
  • American Taxation Association
  • American Institute of Certified Public Accountants
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