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Karen C. Miller |
Accounting Professor's Research Noted for Impact on Tax Practice, Policy, and Compliance
Sep 21, 2009 - The American Accounting Association (AAA) task force on the impact of research has recognized research published by Karen C. Miller, Associate Professor of Accounting in the McAfee School of Business. The task force notes, "Karen Miller, Tonya Flesher, and Riley Shaw have published several articles on the complex and specialized tax issues surrounding corporate aircraft. Their research has been used by tax practitioners, businesses, and the IRS. A number of practitioners—both CPAs and attorneys—have contacted the authors with follow up questions generated from these articles. At least two businesses requested permission to post Miller and Flesher’s 2003 article on the business websites, and the 2008 article (co authored by all three) has proven useful to the IRS. This article discusses the income allocations and deduction limitations surrounding the personal use of corporate aircraft. An IRS agent who found this article particularly informative forwarded it to his boss, who then forwarded the article to the field agents dealing with corporate aircraft. Although written for a general audience and not a specific client, these research articles provide relevant and useful information for practicing accountants."
The AAA task force sought to recognize the importance of academic research on professional practice. The December 2009 issue of Accounting Horizons will highlight the tax research published by Karen and her co-authors. The article entitled, "The Impact of Academic Accounting Research on Professional Practice: An Analysis by the AAA Research Impact Task Force” recognizes this research and its impact on tax practice, tax policy, and compliance.
Complete references to these publications include:
Miller, Karen and Tonya Flesher. 2003. Deductibility of Business Aircraft. Journal of Accountancy 196:1 (July): 57-60.
Miller, Karen, J. Riley Shaw, and Tonya K. Flesher. 2007. Taxation of Personal Use of Corporate Aircraft: Should Income Equal the Deduction? The ATA Journal of Legal Tax Research 5: 99 115.
Miller, Karen, J. Riley Shaw, and Tonya K. Flesher. 2008. Personal Entertainment Use of Corporate Aircraft: Income Allocations and Deduction Limitations. Taxes–The Tax Magazine (May).
MCAFEE SCHOOL OF BUSINESS ADMINISTRATION
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