benjamin c. ayers dean & earl davis chair in taxation · benjamin c. ayers september 2018 5...

Benjamin C. Ayers Dean & Earl Davis Chair in Taxation

Terry College of Business, 335 Brooks Hall The University of Georgia

Athens, GA 30602 Email: [email protected] Phone: (706) 542-8100

September 2018 Ben Ayers is Dean of the University of Georgia’s Terry College of Business and holds the Earl Davis Chair in Taxation. He came to UGA in 1996 and previously served as Director of the college’s highly regarded Tull School of Accounting for nine years prior to his appointment as Dean in 2014. Under his leadership, the Terry College has completed a successful Building Terry campaign, raising $121 million to support faculty, programs and facilities; dedicated the Business Learning Communtiy, the new home of the Terry College of Business; established a campus-wide entrepreneurship program, several dual degree programs, a new master’s in business analytics, and market-driven academic concentrations and areas of emphasis, experienced significant growth in undergraduate and graduate programs; and achieved the highest percentage employment rates for graduating students in the college’s history. Dean Ayers has received eleven teaching awards at the School, College, and University levels, including the prestigious Richard B. Russell Undergraduate Teaching Award, and has published articles in journals such as The Accounting Review, Journal of Finance, Journal of Accounting and Economics, Contemporary Accounting Research, Review of Accounting Studies, Journal of Law and Economics, Journal of the American Taxation Association, and National Tax Journal. He has been actively involved in the American Taxation Association and American Accounting Association and has received national research awards from both. In 2016, he was recognized by the American Taxation Association with its highest honor, the Ray M. Sommerfeld Outstanding Tax Educator Award. Dean Ayers earned his bachelor’s degree in accounting and master’s degree in taxation from the University of Alabama, and his Ph.D. in accounting from the University of Texas at Austin. Prior to pursuing his Ph.D., he worked for KPMG in Atlanta and Tampa and Complete Health Inc. in Birmingham.

Benjamin C. Ayers September 2018

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Education Doctorate of Philosophy Major-Accounting; Minors-Finance and Statistics The University of Texas at Austin, 1996 Masters of Tax Accounting The University of Alabama, 1987 Bachelor of Science The University of Alabama, Summa Cum Laude, 1986 Employment History The University of Georgia

Dean, Terry College of Business, since 2014 Director, J.M. Tull School of Accounting, 2005-2014 Earl Davis Chair in Taxation, since 2009 Professor, since 2006 Associate Professor, 2001-2006 Assistant Professor, 1996-2001

The University of Texas at Austin Assistant Instructor, 1995 Teaching and Research Assistant, 1992-1996 Complete Health, Inc., Contract Manager, 1991-1992 KPMG Peat Marwick, Tax Manager, 1987-1991 Consulting Experience Arthur Anderson Deloitte Dixon Hughes Goodman Ernst & Young KPMG PwC


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Memberships in Professional Organizations & Board Service Member American Accounting Association American Tax Association Certified Public Accountant, 1988 Synovus – Northeast Georgia Division, Board of Directors, 2016-ongoing Benson’s, Inc., Board of Directors, 2017-ongoing American Tax Association, Board of Trustees, 2014-ongoing CFO Roundtable, Board of Advisors, 2014-ongoing Athens Academy, Board of Trustees, 2015-ongoing American Tax Association, Board of Trustees, 2003-2005 Editorial Board, The Accounting Review, 1999-2005; 2008-2010; 2011-ongoing Editorial Board, Journal of the American Taxation Association, 2000-2002 Editorial Board, Accounting Horizons, 2001-2005; 2009-2013 Research Interests Empirical Research in Tax and Financial Accounting Publications Ayers, B.C., J. K. Seidman, and E. M. Towery. 2018. “Taxpayer Behavior under Audit

Certainty.” Contemporary Accounting Research (forthcoming). Ayers, B.C., A. Call, and C. Schwab. 2018. “Do Analysts’ Cash Flow Forecasts Encourage

Managers to Enhance Real Cash Flows? Evidence from Tax Planning.” Contemporary Accounting Research (June, 2018): 767-793.

Ayers, B.C., C. Schwab, and S. Utke. 2015. “Noncompliance with Mandatory Disclosure

Requirments: The Magnitude and Determinants of Undisclosed Permanently Reinvested Earnings.” The Accounting Review (January, 2015), pp. 59-93.


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Publications (cont’d) Ayers, B.C., S. Ramalingegowda, and P. Eric Yeung. 2011. “Hometown Advantage: The Effects

of Monitoring Institution Location on Financial Reporting.” Journal of Accounting & Economics 52 (1): 41-61.

Ayers, B.C., O.Z. Li, and P. Eric Yeung. 2011. “Investor Trading and the Post Earnings

Announcement Drift.” The Accounting Review (March, 2011), pp. 385-416. Ayers, B. C., S. Laplante, and S. McGuire. “Credit Ratings and Taxes: The Effect of Book/Tax

Differences on Ratings Changes.” Contemporary Accounting Research (Summer, 2010), pp. 359-402.

Ayers, B. C., X. Jiang, and S. Laplante. “Taxable Income as a Performance Measure: The

Effects of Tax Planning and Earnings Quality.” Contemporary Accounting Research (Spring, 2009), pp. 15-54.

Ayers, B. C., O. Z. Li, and J. R. Robinson. “Tax-induced trading around the Taxpayer Relief Act

of 1997.” Journal of the American Taxation Association (Spring, 2008), pp. 77-100 Ayers, B. C., C. E. Lefanowicz, and J. R. Robinson. “Capital Gains Taxes and Acquisition

Activity: Evidence of the Lock-In Effect.” Contemporary Accounting Research (Summer, 2007), pp. 315-344.

Ayers, B. C., X. Jiang, and P. E. Yeung. “Discretionary Accruals and Earnings Management:

An Analysis of Pseudo Earnings Targets.” The Accounting Review (May, 2006), pp. 617-652.

Ayers, B. C., C. B. Cloyd and J. R. Robinson. 2005. “Read My Lips …: Does the Market

Believe the Tax Rhetoric of Presidential Candidates?” Journal of Law and Economics 48 (No. 1), pp. 125-148.

Ayers, B. C., C. E. Lefanowicz , and J. R. Robinson. “The Effect of Shareholder-Level Capital

Gains Taxes on Acquisition Structure.” The Accounting Review (October, 2004), pp. 859-887

Omer, T. C., S. Porter, B. Yetman, A. Magro, L. Mills, R. Sansing, and B. Ayers. “A Discussion

with Reviewers: Insights from the Mid-Year ATA Meetings,” Journal of the American Taxation Association 26 (Supplement 2004), pp. 135-141.

Ayers, B. C., C. E. Lefanowicz , and J. R. Robinson. “Shareholder Taxes in Acquisition

Premiums: The Effect of Capital Gains Taxation’” Journal of Finance 58 (December, 2003), pp. 2785-2803.

Publications (cont’d)


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Ayers, B. C., and R. N. Freeman. “Evidence that Analyst Following and Institutional Ownership

Accelerate the Pricing of Future Earnings,” Review of Accounting Studies 8 (March, 2003), pp. 47-67.

Ayers, B. C., C. B. Cloyd, and J. R. Robinson. “The Effect of Shareholder-Level Dividend Taxes on Stock Prices: Evidence from the Revenue Reconciliation Act of 1993,” The Accounting Review (October, 2002), pp. 933-947.

Ayers, B. C. “Discussion of CEO Bonus Pay, Tax Policy, and Earnings Management,” Journal

of the American Taxation Association (Supplement, 2002), pp. 24-26. Ayers, B. C., C. E. Lefanowicz , and J. R. Robinson. “Do Firms Purchase the Pooling Method?,”

Review of Accounting Studies, 7 (March, 2002), pp. 5-32. Ayers, B. C., C. B. Cloyd, and J. R. Robinson. “The Influence of Income Taxes on Use of Inside

and Outside Debt by Small Businesses,” The National Tax Journal (March, 2001), pp. 27-55.

Ayers, B. C., C. E. Lefanowicz , and J. R. Robinson. “The Effects of Goodwill Tax Deductions

on the Market for Corporate Acquisitions.” Journal of the American Taxation Association (Supplement 2000), pp. 34-50.

Ayers, B. C., and R. N. Freeman. “Why Do Large Firms’ Prices Anticipate Earnings Earlier

Than Small Firms’ Prices?,” Contemporary Accounting Research (Summer, 2000) 17, pp. 191-212.

Ayers, B. C., C. E. Lefanowicz , and J. R. Robinson. “The Financial Statement Effects of

Eliminating the Pooling-of-Interests Method of Acquisition Accounting." Accounting Horizons (March 2000), pp. 1-19.

Ayers, B. C., S. Kachelmeier, and J. R. Robinson. "Why Do People Give Interest-Free Loans to

the Government? An Experimental Study of Interim Tax Payments." Journal of the American Taxation Association (Fall 1999), pp. 55-74.

Ayers, B. C., and P. Streer. “Declining Interest Rates Enhance the Appeal of Private Annuities,”

with Paul Streer, Tax Ideas (April, 1999), pp. 4481-4502. Edited from the March, 1999 Practical Tax Strategies article.

Ayers, B. C., and P. Streer. “Declining Interest Rates Enhance the Appeal of Private Annuities.”

Practical Tax Strategies (formerly Taxation for Accountants) (March 1999), pp. 144-151.

Publications (cont’d)


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Ayers, B. C. “Deferred Tax Accounting under SFAS No. 109: An Empirical Investigation of its

Incremental Value-Relevance Relative to APB No. 11.” The Accounting Review (April 1998), pp. 203-220.

Ayers, B. C., and R. N. Freeman. "Market Assessment of Industry and Firm Earnings

Information." Journal of Accounting and Economics, (1997, v.24. no. 2), pp. 205-218. Ayers, B. C., C. B. Cloyd, and J. R. Robinson. "Organizational Form and Taxes: An Empirical

Analysis of Small Businesses." Journal of the American Taxation Association, (Supplement 1996), pp. 49-67.

Ayers, B. C., and E. Plummer. “New MSA and Health Insurance Rules Create Opportunities.”

Taxation For Accountants (May, 1997), pp. 260-267. Ayers, B. C., and E. Plummer. “New MSA and Health Insurance Rules Create Opportunities,”

with Elizabeth Plummer, Tax Ideas (June, 1997), pp. 3333-3347. Edited from the May, 1997 Taxation For Accountants article.

Refereed Proceedings Ayers, B.C., J. Seidman, and E. Towery. 2015. “Taxpayer Behavior Under Audit Certainty.”

Illinois Tax Symposium (2015). Ayers, B.C., J. Seidman, and E. Towery. 2014. “Taxpayer Behavior Under Audit Certainty.”

American Accounting Association Annual Meeting (2014). Ayers, B.C., A.C. Call, and C. Schwab. 2013. “Do Analysts’ Cash Flow Forecasts Encourage

Managers to Enhance Real Cash Flows? Evidence from Tax Planning.” Journal of the American Taxation Association Conference (2013).

Ayers, B.C., S. Laplante, and C. Schwab. 2011. “Does Tax Deferral Enhance Firm Value.”

Illinois Tax Symposium (2011). Ayers, B.C., S. Laplante, and C. Schwab. 2011. “Does Tax Deferral Enhance Firm Value.”

National Tax Association Annual Meeting (2011). Ayers, B.C., O.Z. Li, and P. Eric Yeung. 2009. “Investor Trading and the Post Earnings

Announcement Drift.” FARS Mid-Year Meeting (2009). Ayers, B.C., S. Laplante, and S. McGuire. 2008. “Credit Ratings and Taxes: The Effect of

Book/Tax Differences on Ratings Changes.” Contemporary Accounting Research Conference (2008).

Refereed Proceedings (cont’d)


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Ayers, B.C., J. Jiang, and S. Laplante. 2007. “Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality.” Contemporary Accounting Research Conference (2007).

Ayers, B.C., S. Laplante, and S. McGuire. 2007. “Credit Ratings and Taxes: The Effect of

Book/Tax Differences on Ratings Changes.” AAA Annual Meeting (2007). Ayers, B.C., J. Jiang, and S. Laplante. 2007. “Taxable Income as a Performance Measure: The

Effects of Tax Planning and Earnings Quality.” AAA Annual Meeting (2007). Ayers, B.C., J. Jiang, and S. Laplante. 2006. “Taxable Income as a Performance Measure: The

Effects of Tax Planning and Earnings Quality.” FEA Conference (2006). Ayers, B.C., M. Dawkins, and J. Jiang. 2006. “Bankruptcy Prediction and Accounting Quality.”

AAA Annual Meeting (2006). Ayers, B. C., J.. Jiang, and P. E. Yeung. 2005. “Discretionary Accruals and Earnings

Management: An Analysis of Pseudo Earnings Targets.” AAA Annual Meeting (2005). Ayers, B. C., X. Jiang, and P. E. Yeung. 2005. “Discretionary Accruals and Earnings

Management: An Analysis of Pseudo Earnings Targets.” FARS Mid-Year Meeting (2005).

Ayers, B. C., C. E. Lefanowicz , and J. R. Robinson. 2003. “The Effect of Shareholder-Level

Capital Gains Taxes on Acquisition Structure.” UNC Tax Symposium (2003). Ayers, B. C., C. B. Cloyd and J. R. Robinson. “The Effect of Shareholder-Level Dividend Taxes

on Stock Prices: Evidence from the Revenue Reconciliation Act of 1993.” BAA Annual Meeting (2001).

Ayers, B. C., C. E. Lefanowicz , and J. R. Robinson. “The Effects of Goodwill Tax Deductions

on the Market for Corporate Acquisitions.” UNC Tax Symposium (2000). Ayers, B. C., C. E. Lefanowicz , and J. R. Robinson. “Do Firms Purchase the Pooling Method?”

AAA West Regional Meeting (2000). Ayers, B. C., C. E. Lefanowicz , and J. R. Robinson. “Do Firms Purchase the Pooling Method?”

AAA Northeast Regional Meeting (2000). Ayers, B. C., C. B. Cloyd and J. R. Robinson. “The Influence of Income Taxes on Use of Inside

and Outside Debt by Small Businesses.” AAA Annual Meeting (1999). Refereed Proceedings (cont’d)


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Ayers, B. C., S. Kachelmeier, and J. R. Robinson. "Why Do People Give Interest-Free Loans to the Government? An Experimental Study of Interim Tax Payments." AAA Annual Meeting (1998).

Ayers, B. C., S. Kachelmeier, and J. R. Robinson. "Why Do People Give Interest-Free Loans to

the Government? An Experimental Study of Interim Tax Payments." The University of Illinois Tax Symposium (1997).

Ayers, B. C., C. B. Cloyd and J. R. Robinson. "Organizational Form and Taxes: An Empirical

Analysis of Small Businesses," AAA West Regional Meeting (1996). Ayers, B. C., C. B. Cloyd and J. R. Robinson. "Organizational Form and Taxes: An Empirical

Analysis of Small Businesses." The University of Illinois Tax Symposium (1995). Invited Paper Presentations The University of Alabama, Spring 1997 & Spring 2005; The University of Arizona, Spring 1996 & Spring 2004; Arizona State University, Spring 2002 & Spring 2014; The University of Chicago, Spring 1996 & Fall 2001; The University of Connecticut, Spring 2009; George Washington University, Spring 2003; The University of Georgia, Spring 1996 & Fall 2001; Georgia State University, Fall 1998; Indiana University, Spring 1996; The University of Iowa, Spring 1996; The University of Kentucky, Spring 2005; The University of Michigan, Spring 1996; Michigan State University, Fall 1998 & Spring 2007; The University of North Carolina at Chapel Hill, Fall 1999; The University of North Carolina - Charlotte, Fall 2004; The University of Notre Dame, Spring 2005 & Fall 2013; The University of Oklahoma, Fall 2000; The University of Pennsylvania, Fall 1999; The University of Rochester, Spring 1996 & Spring 2003; The University of Tennessee, Spring 2003; The University of Texas at Austin, Spring 2003 & fall 2011; Virginia Polytechnic Institute and State University, Fall 2000; The University of Waterloo, Spring 2005; Teaching Interests Tax for Decision Making, Fundamentals of Taxation, Tax Research Textbooks Spilker, B., B. C. Ayers, J. Barrick, E. Outslay, J. Robinson, C. Weaver, and R. Worsham. McGraw-Hill’s Taxation of Business Entities. 2019 Edition. Spilker, B., B. C. Ayers, J. Barrick, E. Outslay, J. Robinson, C. Weaver, and R. Worsham. McGraw-Hill’s Taxation of Individuals and Business Entities. 2019 Edition. Textbooks (cont’d)


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Spilker, B., B. C. Ayers, J. Barrick, E. Outslay, J. Robinson, C. Weaver, and R. Worsham. McGraw-Hill’s Taxation of Individuals. 2019 Edition. Spilker, B., B. C. Ayers, J. Barrick, E. Outslay, J. Robinson, C. Weaver, and R. Worsham. McGraw-Hill’s Essentials of Federal Taxation. 2019 Edition. Spilker, B., B. C. Ayers, J. Barrick, E. Outslay, J. Robinson, C. Weaver, and R. Worsham. McGraw-Hill’s Taxation of Business Entities. 2018 Edition. Spilker, B., B. C. Ayers, J. Barrick, E. Outslay, J. Robinson, C. Weaver, and R. Worsham. McGraw-Hill’s Taxation of Individuals and Business Entities. 2018 Edition. Spilker, B., B. C. Ayers, J. Barrick, E. Outslay, J. Robinson, C. Weaver, and R. Worsham. McGraw-Hill’s Taxation of Individuals. 2018 Edition. Spilker, B., B. C. Ayers, J. Barrick, E. Outslay, J. Robinson, C. Weaver, and R. Worsham. McGraw-Hill’s Essentials of Federal Taxation. 2018 Edition. Spilker, B., B. C. Ayers, J. Barrick, E. Outslay, J. Robinson, C. Weaver, and R. Worsham. McGraw-Hill’s Taxation of Business Entities. 2017 Edition. Spilker, B., B. C. Ayers, J. Barrick, E. Outslay, J. Robinson, C. Weaver, and R. Worsham. McGraw-Hill’s Taxation of Individuals and Business Entities. 2017 Edition. Spilker, B., B. C. Ayers, J. Barrick, E. Outslay, J. Robinson, C. Weaver, and R. Worsham. McGraw-Hill’s Taxation of Individuals. 2017 Edition. Spilker, B., B. C. Ayers, J. Barrick, E. Outslay, J. Robinson, C. Weaver, and R. Worsham. McGraw-Hill’s Essentials of Federal Taxation. 2017 Edition. Spilker, B., B. C. Ayers, J. Barrick, E. Outslay, J. Robinson, C. Weaver, and R. Worsham. McGraw-Hill’s Taxation of Business Entities. 2016 Edition. Spilker, B., B. C. Ayers, J. Barrick, E. Outslay, J. Robinson, C. Weaver, and R. Worsham. McGraw-Hill’s Taxation of Individuals and Business Entities. 2016 Edition. Spilker, B., B. C. Ayers, J. Barrick, E. Outslay, J. Robinson, C. Weaver, and R. Worsham. McGraw-Hill’s Taxation of Individuals. 2016 Edition. Spilker, B., B. C. Ayers, J. Barrick, E. Outslay, J. Robinson, C. Weaver, and R. Worsham. McGraw-Hill’s Essentials of Federal Taxation. 2016 Edition. Textbooks (cont’d)


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Spilker, B., B. C. Ayers, J. Barrick, E. Outslay, J. Robinson, C. Weaver, and R. Worsham. McGraw-Hill’s Taxation of Business Entities. 2015 Edition. Spilker, B., B. C. Ayers, J. Barrick, E. Outslay, J. Robinson, C. Weaver, and R. Worsham. McGraw-Hill’s Taxation of Individuals and Business Entities. 2015 Edition. Spilker, B., B. C. Ayers, J. Barrick, E. Outslay, J. Robinson, C. Weaver, and R. Worsham. McGraw-Hill’s Taxation of Individuals. 2015 Edition. Spilker, B., B. C. Ayers, J. Barrick, E. Outslay, J. Robinson, C. Weaver, and R. Worsham. McGraw-Hill’s Essentials of Federal Taxation. 2015 Edition. Spilker, B., B. C. Ayers, J. Barrick, E. Outslay, J. Robinson, C. Weaver, and R. Worsham. McGraw-Hill’s Taxation of Business Entities. 2014 Edition. Spilker, B., B. C. Ayers, J. Barrick, E. Outslay, J. Robinson, C. Weaver, and R. Worsham. McGraw-Hill’s Taxation of Individuals and Business Entities. 2014 Edition. Spilker, B., B. C. Ayers, J. Barrick, E. Outslay, J. Robinson, C. Weaver, and R. Worsham. McGraw-Hill’s Taxation of Individuals. 2014 Edition. Spilker, B., B. C. Ayers, J. Barrick, E. Outslay, J. Robinson, C. Weaver, and R. Worsham. McGraw-Hill’s Essentials of Federal Taxation. 2014 Edition. Spilker, B., B. C. Ayers, J. Barrick, E. Outslay, J. Robinson, C. Weaver, and R. Worsham. McGraw-Hill’s Taxation of Business Entities. 2013 Edition. Spilker, B., B. C. Ayers, J. Barrick, E. Outslay, J. Robinson, C. Weaver, and R. Worsham. McGraw-Hill’s Taxation of Individuals and Business Entities. 2013 Edition. Spilker, B., B. C. Ayers, J. Barrick, E. Outslay, J. Robinson, C. Weaver, and R. Worsham. McGraw-Hill’s Taxation of Individuals. 2013 Edition. Spilker, B., B. C. Ayers, J. Barrick, E. Outslay, J. Robinson, C. Weaver, and R. Worsham. McGraw-Hill’s Essentials of Federal Taxation. 2013 Edition. Spilker, B., B. C. Ayers, J. Barrick, E. Outslay, J. Robinson, C. Weaver, and R. Worsham. McGraw-Hill’s Taxation of Business Entities. 2012 Edition. Spilker, B., B. C. Ayers, J. Barrick, E. Outslay, J. Robinson, C. Weaver, and R. Worsham. McGraw-Hill’s Taxation of Individuals and Business Entities. 2012 Edition. Textbooks (cont’d)


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Spilker, B., B. C. Ayers, J. Barrick, E. Outslay, J. Robinson, C. Weaver, and R. Worsham. McGraw-Hill’s Taxation of Individuals. 2012 Edition. Spilker, B., B. C. Ayers, J. Barrick, E. Outslay, J. Robinson, C. Weaver, and R. Worsham. McGraw-Hill’s Taxation of Business Entities. 2011 Edition. Spilker, B., B. C. Ayers, J. Barrick, E. Outslay, J. Robinson, C. Weaver, and R. Worsham. McGraw-Hill’s Taxation of Individuals and Business Entities. 2011 Edition. Spilker, B., B. C. Ayers, J. Barrick, E. Outslay, J. Robinson, C. Weaver, and R. Worsham. McGraw-Hill’s Taxation of Individuals. 2011 Edition. Spilker, B., B. C. Ayers, J. Barrick, E. Outslay, J. Robinson, C. Weaver, and R. Worsham. McGraw-Hill’s Taxation of Business Entities. 2010 Edition. Spilker, B., B. C. Ayers, J. Barrick, E. Outslay, J. Robinson, C. Weaver, and R. Worsham. McGraw-Hill’s Taxation of Individuals and Business Entities. 2010 Edition. Spilker, B., B. C. Ayers, J. Barrick, E. Outslay, J. Robinson, C. Weaver, and R. Worsham. McGraw-Hill’s Taxation of Individuals. 2010 Edition. Fellowships, Scholarships, and Academic Honors American Accounting Association AAA Doctoral Consortium Fellow, 1995 Deloitte & Touche Doctoral Fellowship, 1994-1996 KPMG Peat Marwick Doctoral Fellowship, 1993-1994 American Institute of Certified Public Accountants AICPA Doctoral Fellowship, 1992-1994 The University of Texas at Austin Professional Development Award, 1996 C. Aubrey Smith Accounting Education Scholarship, 1995-1996 C. Aubrey Smith Accounting Education Scholarship, 1994-1995 Arthur Andersen Scholarship, 1993-1994 Coopers & Lybrand Scholarship, 1992-1993 Graduate School Competitive Entrance Fellowship, 1992-1993 Fellowships, Scholarships, and Academic Honors (cont’d) The University of Alabama


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University Graduate Fellowship, 1986-1987 Wall Street Journal Award, 1986

Accounting Honors, 1986 Beta Alpha Psi Outstanding Student Award, 1986 The Accounting Achievement Award of the Alabama Society of CPA's, 1986 William A. Tate Scholarship, 1986 Chester Knight Memorial Scholarship, 1986 Omicron Delta Kappa, 1986

Beta Gamma Sigma, 1986 Gladys M. Poe Award, 1985

Mortar Board, 1985 Arthur Young & Co. Scholarship, 1985 C&BA Entrepreneurial Scholarship, 1984, 1985 Alpha Lambda Delta, 1984 Phi Eta Sigma, 1984 Alumni Leadership Scholarship, 1983 Research, Teaching & Other Awards William E. “Billy” Hudson Distinguished Citizen Award, Northeast Georgia Council, Boy Scouts of America, 2018 American Taxation Association, Ray M. Sommerfeld, Outstanding Tax Educator Award, 2016 American Taxation Association Tax Manuscript Award, 2008 PwC Foundation INQuires Research Grant, 2007 The University of Georgia, Beta Alpha Psi Outstanding Teacher Award, 2005 The University of Georgia, Recognition for Outstanding Teaching, 2005 Terry College of Business Sanford Research Fellow, 2005 The University of Georgia, Beta Alpha Psi Outstanding Graduate Teacher Award, 2004 Who’s Who in America Among America’s Teachers, 2004 American Taxation Association Tax Manuscript Award, 2003 The University of Georgia, Recognition for Outstanding Teaching, 2003 Research, Teaching & Other Awards (cont’d) Terry College of Business Sanford Research Fellow, 2004


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Who’s Who in America, 2004 Terry College of Business Sanford Research Fellow, 2003 The University of Georgia, Alpha Kappa Psi Outstanding Teaching Award in Accounting, 2002 Terry College of Business Sanford Research Fellow, 2002 The University of Georgia, Richard B. Russell Undergraduate Teaching Award, 2001 The University of Georgia, Recognition for Outstanding Teaching, 2001 Terry College of Business Sanford Research Fellow, 2001 Terry College of Business Sanford Research Fellow, 2000 The University of Georgia, Beta Alpha Psi Outstanding Teacher Award, 2000 Terry College of Business Sanford Research Fellow, 1999 Ernst & Young Foundation Tax Research Grant, 1998 The University of Georgia, Beta Alpha Psi Outstanding Teacher Award, 1998 The University of Georgia, Recognition for Outstanding Teaching, 1998 American Accounting Association Competitive Manuscript Award, 1997 The University of Georgia, Beta Alpha Psi Outstanding Teacher Award, 1997 The University of Georgia, Lily Teaching Fellow, 1997-1999 Reviewing Ad Hoc Reviewer, The Accounting Review Ad Hoc Reviewer, Journal of Accounting and Economics Ad Hoc Reviewer, Contemporary Accounting Research Ad Hoc Reviewer, Review of Accounting Studies Reviewing (cont’d) Ad Hoc Reviewer, National Tax Journal Ad Hoc Reviewer, Journal of the American Taxation Association


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Ad Hoc Reviewer, Issues in Accounting Education Ad Hoc Reviewer, Journal of Accounting, Auditing and Finance Ad Hoc Reviewer, Quarterly Journal of Business and Economics Ad Hoc Reviewer, AAA Financial Accounting Reporting Section Mid-year Conference, 2007 Ad Hoc Reviewer, Journal of the American Taxation Association Conference, 2007 Ad Hoc Reviewer, Journal of the American Taxation Association Conference, 2005 Ad Hoc Reviewer, Journal of the American Taxation Association Conference, 2004 Ad Hoc Reviewer, AAA Meeting, 2003 Journal of the American Tax Association Conference Committee, Member, 2001 Ad Hoc Reviewer, AAA Globalization Conference, 2001 Ad Hoc Reviewer, Southeast Region AAA Meeting, 2001 Ad Hoc Reviewer, AAA Meeting, 2001 Ad Hoc Reviewer, AAA-BAA Meeting, 2000 Ad Hoc Reviewer, AAA Meeting, 1999 Ad Hoc Reviewer, Southeast Region AAA Meeting, 1999 Ad Hoc Reviewer, ATA Mid-year Meeting, 1998 Professional Service American Tax Association, Immediate Past President, 2018-2019 American Tax Association, President, 2017-2018 American Tax Association, President-Elect, 2016-2017 Professional Service (cont’d) American Tax Association Nominations Committee, Member, 2018-2019 American Tax Association Publication Committee, Chairperson, 2015-2016


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American Tax Association Publication Committee, Member, 2014-2015 Deloitte Doctoral Fellowship Selection Committee, Member, 2011-2013 AACSB Maintenance Review Team, Indiana University, 2012 AACSB Maintenance Review Team, The University of Nebraksa, 2011 American Tax Association Awards Committee, Chairperson, 2011-2012 American Tax Association Awards Committee, Member, 2010-2011 American Tax Association Dissertation Award Committee, Member, 2010-2011 American Tax Association Awards Committee, Member, 2009-2010 American Tax Association Deloitte Teaching Innovations Award Committee,

Member, 2008-2009 American Tax Association Nominations Committee, Member, 2008-2009 American Tax Association Dissertation Award Committee, Chairperson, 2007-2008 American Tax Association Tax Manuscript Award Committee, Member, 2006-2007 American Tax Association Tax Doctoral Consortium Committee, Chairperson, 2005-2006 American Tax Association Dissertation Award Committee, Member, 2005-2006 American Accounting Association Publications Committee, Member, 2004-2007 American Tax Association Nominations Committee, Member, 2004-2005 American Tax Association Dissertation Award Committee, Member, 2004-2005 American Tax Association Tax Doctoral Consortium Committee, Member, 2004-2005 American Tax Association Tax Publications Committee, Member, 2002-2004 Professional Service (cont’d) American Tax Association Tax Manuscript Award Committee, Member, 2001-2002 American Tax Association PriceWaterhouseCoopers Doctoral Dissertation Award Committee,

Member, 2000-2001


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AAA Notable Contributions to Accounting Literature Award Screening Committee, Member, 1999-2000 American Tax Association Membership Committee, Member, 1999-2000 American Tax Association Arthur Andersen Teaching Innovations Award Committee,

Member, 1998-1999 Cleburne County Area Vocational School, Advisory Committee, 1998-1999 American Tax Association New Faculty Concerns Committee, Member, 1997-1998 Presentations to Scholarly Groups and Conferences Georgia Economic Outlook Series, Atlanta, Albany, Athens, Augusta, Columbus, Jekly Island, Macon, Savannah, 2018 Georgia Economic Outlook Series, Atlanta, Albany, Athens, Augusta, Columbus, Jekly Island, Macon, Savannah, 2017 Georgia Economic Outlook Series, Atlanta, Albany, Athens, Augusta, Columbus, Jekly Island, Macon, Savannah, 2016 Georgia Economic Outlook Series, Atlanta, Albany, Athens, Augusta, Columbus, Dalton, Macon, Savannah, 2015 ATA/KPMG Tax Doctoral Consortium – “If I Had to Do It All Over Again,” 2014 ATA/KPMG Tax Doctoral Consortium – “How to Manage the Research Process,” 2013 American Tax Association, Presenter – Thoughts from Successful Academics on Research During Their Career, Panel Discussion, 2010 14th Annual KPMG Ph.D. Project Conference – “Cutting Edge Research in Tax,” 2008 American Tax Association, Presenter – Topic Overload Panel Discussion, 2008 Northeast Georgia Young CPA’s – “Keys to Early Career Success,” 2006 Presentations to Scholarly Groups and Conferences (cont’d) 2nd Annual American Tax Association Tax Doctoral Consortium, Moderator – Editors’ Panel

Discussion, 2006 2nd Annual American Tax Association Tax Doctoral Consortium, Moderator – “Getting Off to a

Good Start” Panel Discussion, 2005


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KPMG Tax Partner Roundtable – “Recruiting Tax Professionals Roundtable,” 2005 11th Annual KPMG Ph.D. Project Conference – “How to Build a Research Stream,” 2005 Inaugural American Tax Association Tax Doctoral Consortium, Presenter – “Taxes, Financial

Reporting, and Acquisitions,” 2005 Inaugural American Tax Association Tax Doctoral Consortium, Moderator – Editors’ Panel

Discussion, 2005 The University of Georgia, Undergraduate Leadership Scholar Program, Orientation, 2004 American Tax Association Mid-Year Meeting, Panel Member – “How to Constructively Review

a Journal Submission,” 2004 American Tax Association Mid-Year Meeting, Discussant – New Faculty Research, 2004 The University of North Carolina Annual Tax Conference, Presenter, 2003 AAA New Faculty Consortium, Group Leader, 2003 Minority Student Career Conference, Presenter, 2003 Journal of the American Taxation Association Conference, Discussant, 2002 The University of Georgia Freshmen Orientation Program, Presenter, 2002 AAA New Faculty Consortium, Group Leader, 2002 Southeast Summer Accounting Research Colloquium, Conference Chairperson, 2001 The University of Georgia Freshmen Orientation Program, Presenter, 2001 Minority Student Career Conference, Presenter, 2001 Journal of the American Taxation Association Conference, Presenter, 2000 Presentations to Scholarly Groups and Conferences (cont’d) Minority Student Career Conference, Presenter, 2000 The University of Georgia Freshmen Honors, Presenter, 2000 The University of North Carolina Annual Tax Conference, Presenter, 2000


18

Annual AAA Meeting, Presenter, 1999 Minority Student Career Conference, Presenter, 1999 Annual AAA Meeting, Presenter, 1998 Southeast Summer Accounting Research Colloquium, Presenter, 1998 Illinois Tax Symposium, Presenter, 1997 Southeast Summer Accounting Research Colloquium, Presenter, 1997 Journal of the American Taxation Association Conference, Presenter, 1996 Attendance at Professional Meetings and Conferences Deloitte Dean’s Conference, 2018 Annual AAA Meeting, Participant, 2018 ATA Midyear Meeting, Participant, 2018 Deloitte Dean’s Conference, 2017 Annual AAA Meeting, Participant, 2017 ATA Mid-year Meeting, Participant, 2017 Deloitte Dean’s Conference, 2016 Annual AAA Meeting, Participant, 2016 ATA Mid-year Meeting, Participant, 2014 ATA Mid-year Meeting, Participant, 2013 Attendance at Professional Meetings and Conferences (cont’d) Annual AAA Meeting, Participant, 2012 ATA Mid-year Meeting, Participant, 2012 ATA Mid-year Meeting, Participant, 2011


19

The University of North Carolina Annual Tax Conference, Participant, 2010 ATA Mid-year Meeting, Participant, 2010 Annual AAA Meeting, Participant, 2009 ATA Mid-year Meeting, Participant, 2009 Annual AAA Meeting, Participant, 2008 The University of North Carolina Annual Tax Conference, Participant, 2008 ATA Mid-year Meeting, Participant, 2008 Annual AAA Meeting, Participant, 2007 The University of North Carolina Annual Tax Conference, Participant, 2007 Southeast Summer Accounting Research Colloquium, Participant, 2007 ATA Mid-year Meeting, Participant, 2007 Annual AAA Meeting, Participant, 2006 Southeast Summer Accounting Research Colloquium, Participant, 2006 The University of North Carolina Annual Tax Conference, Participant, 2006 ATA Mid-year Meeting, Participant, 2006 Annual AAA Meeting, Participant, 2005 Illinois Tax Symposium, Presenter, 1995 Annual AAA Meeting, Participant, 2004 KPMG Southeast Faculty Symposium, Participant, 2005 Attendance at Professional Meetings and Conferences (cont’d) ATA Mid-year Meeting, Participant, 2005 Annual AAA Meeting, Participant, 2004 The University of North Carolina Annual Tax Conference, Participant, 2004 ATA Mid-year Meeting, Participant, 2004


20

Southeast Summer Accounting Research Colloquium, Participant, 2004 Annual AAA Meeting, Participant, 2003 Southeast Summer Accounting Research Colloquium, Participant, 2003 The University of North Carolina Annual Tax Conference, Participant, 2003 ATA Mid-year Meeting, Participant, 2003 Southeast Summer Accounting Research Colloquium, Participant, 2002 ATA Mid-year Meeting, Participant, 2002 Annual AAA Meeting, Participant, 2001 The University of North Carolina Annual Tax Conference, Participant, 2001 ATA Mid-year Meeting, Participant, 2001 The University of North Carolina Annual Tax Conference, Participant, 2000 Annual AAA Meeting, Participant, 2000 ATA Mid-year Meeting, Participant, 2000 Southeast Summer Accounting Research Colloquium, Participant, 2000 The University of North Carolina Annual Tax Conference, Participant, 1999 Deloitte & Touche Enhancing the Learning Experience Seminar, Participant, 1999 Southeast Summer Accounting Research Colloquium, Participant, 1999 ATA Mid-year Meeting, Participant, 1998 Attendance at Professional Meetings and Conferences (cont’d) Annual AAA Meeting, Participant, 1997 Ernst & Young Tax Summer Camp, Participant, 1997 AAA New Faculty Consortium, Participant, 1997 ATA Mid-year Meeting, Participant, 1996


21

Southeast Summer Accounting Research Colloquium, Participant, 1996 Annual AAA Meeting, Participant, 1996 Annual AAA Meeting, Participant, 1995 ATA Mid-year Meeting, Participant, 1995 University Service Chairperson, Dissertation Committee, Steve Utke, 2013 - 2015 Chairperson, Dissertation Committee, Wayne Nesbitt, 2013 – 2014 Member, Dissertation Committee, Jason Matthews, 2013 Member, Dissertation Committee, Julia Yu, 2010-2011 Chairperson, Dissertation Committee, Sean McGuire, 2005 – 2008 Chairperson, Dissertation Committee, George Wilson, 2006 Chairperson, Dissertation Committee, John Jiang, 2003- 2005 Member, Dissertation Committee, Jason Porter, 2005- 2006 Member, Dissertation Committee, K.C. Rakow, 2003- 2005 Member, Dissertation Committee, Isabel Wang, 2003- 2005 Member, Dissertation Committee, James Hansen, 2003- 2004 Member, Dissertation Committee, Danny Lanier, 2001- 2003 Member, Dissertation Committee, Suzanne Sevin, 1999- 2002 University Service (cont’d) Member, Dissertation Committee, Mary Calegari, 1999- 2001 Member, Dissertation Committee, Dahlia Robinson, 1999-2000 Co-chair, Provost Search Committee, 2018-2019 Member, University of Georgia Foundation CFO Search Committee, 2015-2016 Member, Provost Advisory Council, 2014-ongoing


22

Member, University Council, 2009-ongoing Member, University Council, Benefits Committee, 2011-2013 Member, University Program Review Committee – Student Financial Aid, 2010-2011 Member, Terry College of Business BLC Achitectural Committee, 2012-2014 Chairperson, J.M. Tull School of Accounting Admissions Committee, 2013-2014 Chairperson, J.M. Tull School of Accounting Faculty Recruitment Committee, 2013-2014 Member, J.M. Tull School of Accounting Ph.D. Committee, 2013-14 Member, Terry College of Business Executive Committee, 2013-2014 Member, Terry College of Business Academic Committee, 2013-2014 Chairperson, J.M. Tull School of Accounting Admissions Committee, 2012-2013 Chairperson, J.M. Tull School of Accounting Faculty Recruitment Committee, 2012-2013 Member, J.M. Tull School of Accounting Ph.D. Committee, 2012-13 Member, Terry College of Business Executive Committee, 2012-2013 Member, Terry College of Business Academic Committee, 2012-2013 Chairperson, J.M. Tull School of Accounting Admissions Committee, 2011-2012 Chairperson, J.M. Tull School of Accounting Faculty Recruitment Committee, 2011-2012 Member, J.M. Tull School of Accounting Ph.D. Committee, 2011-12 University Service (cont’d) Member, Terry College of Business Executive Committee, 2011-2012 Member, Terry College of Business Academic Committee, 2011-2012 Chairperson, J.M. Tull School of Accounting Admissions Committee, 2010-2011 Chairperson, J.M. Tull School of Accounting Faculty Recruitment Committee, 2010-2011 Member, J.M. Tull School of Accounting Ph.D. Committee, 2010-11


23

Member, Terry College of Business Executive Committee, 2010-2011 Member, Terry College of Business Academic Committee, 2010-2011 Chairperson, J.M. Tull School of Accounting Admissions Committee, 2009-2010 Chairperson, J.M. Tull School of Accounting Faculty Recruitment Committee, 2009-2010 Member, J.M. Tull School of Accounting Ph.D. Committee, 2009-10 Member, Terry College of Business Executive Committee, 2009-2010 Member, Terry College of Business Academic Committee, 2009-2010 Member, Terry College of Business Graduation Committee, 2009-2010 Chairperson, J.M. Tull School of Accounting Admissions Committee, 2008-2009 Chairperson, J.M. Tull School of Accounting Faculty Recruitment Committee, 2008-2009 Member, J.M. Tull School of Accounting Ph.D. Committee, 2008-09 Member, Terry College of Business Executive Committee, 2008-2009 Member, Terry College of Business Academic Committee, 2008-2009 Chairperson, Terry College of Business, Marketing Department Head Search Committee, 2007 Member, The University of Georgia, University Promotion and Tenure Committee, 2007 Chairperson, J.M. Tull School of Accounting Admissions Committee, 2007-2008 Member, J.M. Tull School of Accounting Ph.D. Committee, 2007-08 University Service (cont’d) Chairperson, J.M. Tull School of Accounting Faculty Recruitment Committee, 2007-2008 Member, Terry College of Business Dean Search Committee, 2007 Member, Terry College of Business Academic Committee, 2007-2008 Member, Terry College of Business Executive Committee, 2005-2008 Member, Terry College of Business Staff Awards Committee, 2006-2007 Member, Terry College of Business Service Award Committee, 2006


24

Chairperson, J.M. Tull School of Accounting Admissions Committee, 2006-2007 Chairperson, J.M. Tull School of Accounting Faculty Recruitment Committee, 2006-2007 Member, J.M. Tull School of Accounting Ph.D. Committee, 2007-07 Chairperson, J.M. Tull School of Accounting Admissions Committee, 2005-2006 Chairperson, J.M. Tull School of Accounting Faculty Recruitment Committee, 2005-2006 Member, J.M. Tull School of Accounting Ph.D. Committee, 2005-06 Chairperson, J.M. Tull School of Accounting Faculty Recruitment Committee, 2004-2005 Chairperson, Terry College of Business Undergraduate Admissions Committee, 2004-2005 Faculty Mentor, Terry College of Business Undergraduate Leadership Scholars Program, 2007-

2008 Faculty Mentor, Terry College of Business Undergraduate Leadership Scholars Program, 2006-



2005 Member, Director of J.M. Tull School of Accounting Search Committee, 2004-2005 Member, The University of Georgia, Graduate Faculty Review Committee, 2004-2005 University Service (cont’d) Member, J.M. Tull School of Accounting Post-Tenure Review Committee, 2005 Chairperson, J.M. Tull School of Accounting Faculty Recruitment Committee, 2003-2004 Faculty Mentor, Terry College of Business Undergraduate Leadership Scholars Program, 2003-

2004 Chairperson, Terry College of Business Undergraduate Admissions Committee, 2003-2004 Member, Terry College of Business Undergraduate Leadership Scholars Selection Committee,

2003


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Member, J.M. Tull School of Accounting Curriculum Review Committee, 2003-2004 Faculty Mentor, Terry College of Business Undergraduate Leadership Scholars Program, 2002-

2003 Member, Lily Fellows Selection Committee, The University of Georgia, 2002 Member, Terry College of Business Education Policy Committee, 2002-2004 Co-Chairperson, Finance Department Peer Review Committee, 2002-2003 Chairperson, Terry College of Business Undergraduate Admissions Committee, 2002-2003 Co-Chairperson, Sports Career Counseling Panel, The University of Georgia, 2002-2003 Chairperson, J.M. Tull School of Accounting Faculty Recruitment Committee, 2002-2003 Chairperson, Terry College of Business Undergraduate Admissions Committee, 2001-2002 Faculty Mentor, Terry College of Business Undergraduate Leadership Scholars Program, 2001-

2002 Member, Herbert E. Miller Chair of Accounting Search Committee, 2001-2002 Chairperson, J.M. Tull School of Accounting Faculty Recruitment Committee, 2001-2002 Member, J.M. Tull School of Accounting Post-Tenure Review Committee, 2002 Chairperson, J.M. Tull of Accounting Tax Curriculum Revision Committee, 2000-2001 Co-Chairperson, Sports Career Counseling Panel, The University of Georgia, 2001-2002 University Service (cont’d) Member, Sports Career Counseling Panel, The University of Georgia, 2000-2001 Member, J.M. Tull School of Accounting Faculty Recruitment Committee, 1998-2001 Member, J.M. Tull School of Accounting Awards Committee, 1998-2005 Faculty Advisor, Mortar Board, The University of Georgia, 1998-2002 Member, Terry College of Business Library Committee, 1997-2001 Member, J.M. Tull School of Accounting Doctoral Program Committee, 1997-2009 Faculty Advisor, Beta Alpha Psi, The University of Georgia, 2000


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Member, J.M. Tull School of Accounting Student Petition Committee, 2000-2002 Member, Director of J.M. Tull School of Accounting Search Committee, 1999-2000 Member, Terry College of Business Faculty Concerns Committee, 1999-2000 Member, Heckman Chair of Accounting Search Committee, 1998-1999

benjamin c. ayers dean & earl davis chair in taxation · benjamin c. ayers september 2018 5...

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