B.S.B.A. (1972) Creighton University, Major Field of Study: Accounting
M.A. (1978) University of Missouri, Columbia Major Field of Study: Accounting
J.D. (1977) Creighton University, Major Field of Study: Law; Cum laude
Ph.D. (1988) University of Nebraska-Lincoln, Major Field of Study: Accounting -Taxation
Support Fields: Public Finance, Investments
Dissertation Topic: An Analysis of the Federal Income Tax Concept of Earnings and Profits as Compared to the Financial Accounting Concept of Retained Earnings
Certified Public Accountant, Nebraska – Certificate # 1936 (issued December 16, 1977), Permit # 23606 (expires June 30, 2010)
Nebraska Bar Association (1977 - ) (inactive)
Primary Appointment: College of Business Administration, Department of Accounting – Professor of Accounting (2008; tenured granted 1987; first tenure track appointment in College of Business Administration August, 1979)
Joint Appointment: Professor of Law (Law School 2001)
Administrative Appointment: Assistant to the President for University Planning (2007 - )
Professional Accounting and Consulting Experience
1995 to 2002: Of counsel, Jandrain & Associates (Tax Consulting)
2002 – present: Advisor to CEO of Payflex Systems USA
2002 – present: Preparation of Expert Report and provision of deposition for Ridgeway, et. al. V. Burlington Northern Santa Fe (federal class action lawsuit, pending)
2002 – present: AD hoc consulting for various local, regional and national CPA firms
8/04 – 12/04: Adviser to Department of Justice on US v. Koch
4/08 – 8/08: Preparation of Expert Report (Schropp & Dahlke, et al. v. Seim Johnson Sestak & Quist – case settled before trial)
Honors and Recognition
Nominated for Robert F. Kennedy Award for Teaching Excellence, Creighton University (2008)
Cahill Award for Excellence, 2/13/2008 (College of Business Administration)
Nominated for Accounting Today, Top 100 Most Influential People in Accounting for 2007
Biographical listing in Cambridge Who’s Who Among Executives and Professionals in “Honors Edition” of the Registry, 2006-7 Edition
Accounting Today, Top 100 Most Influential People in Accounting for 2006
Nominated for Teaching for Tomorrow Award (sponsored by Omicron Delta Kappa) (2006)
Creighton University Distinguished Faculty Service Award (2006)
Nebraska Society of CPAs, 2005 Public Service Award
Accounting Today, Top 100 Most Influential People in Accounting for 2005
Beta Alpha Psi Business Information Professional of the Year, 2005
Reinert Alumni Library, National Library Week Celebrity for 2004
St. Ignatius Award, Creighton University, 2002
Member, National Multiple Sclerosis Society Corporate Achievers Class of 2001
William F. Kelley, S.J. Achievement Award, for Outstanding Service Achievement, in collaboration with the Habitat Steering Committee, 2000
Catholic Charities of the Archdiocese of Omaha Outstanding Board Member Award, 2000
Scholarly and Academic Activity
"An Analysis of the Feasibility of Corporate Income Tax Harmonization Between Member Countries of the European Economic Community and the Organization for Economic Co-operation and Development" with Jim Scott (my participation was 60% - International Journal of Accounting Education and Research, Vol. 21, Number 2, Spring, 1987, p. 109-131.
"An Analysis of the Formation of Federal Income Tax Policy" - Creighton Law Review - Vol. 18, No. 3, 1984-85, pg. 653-683.
"Charting the Leasing Sea: Safe Harbors After ERTA," with Barbara S. Perlman (my level of participation was 50%) - Creighton Law Review, Vol. 15, No. 3, 1981-82, pg. 619-637.
Professionally Referred and Edited Journals (National Publications):
“Changes in Tax Practice Standards Affect CPAs,” with James Sansone and Donald Tracy (my level of participation was 75%), Journal of Accountancy, Vol. 192, No. 6, May, 2010, pg. 24 – 28.
“Service Learning and Tax: More Than VITA,” 40 The Tax Adviser 550 – 552, August, 2009.
“The Production of Guidance Process Continues Under Sec. 199 – Final Regulations, Temporary Regulations and Much More [Part 2],” with Bob Zarzar and George Manousos (my level of participation was 75%). Business Entities January/February 2007, pg. 4 – 9, 62.
“The Production of Guidance Process Continues Under Sec. 199 – Final Regulations, Temporary Regulations and Much More [Part 1],” with Bob Zarzar and George Manousos (my level of participation was 75%). Business Entities, November/December, 2006, pg. 4 – 23, 59 – 61[cover/lead article].
“Professional Committee Service – A Win-Win Strategy” 37 The Tax Adviser 678 – 680, November, 2006.
“Tangible Guidance On Intangibility—New Section 263 Regulations Provide Taxpayers With Much Certainty,” with Annette Nellen (my level of participation was 50%), Business Entities, Vol. 6, No. 5, September/October 2004, pg. 6 – 15, 55 – 56 [cover/lead article] [Abstracted at http://ssrn.com/abstract=669067].
“Tax Services After Sarbanes-Oxley,” with David Lifson (my level of participation was 75%). Journal of Accountancy, Vol. 196, No. 5, November, 2003, pg. 32 – 37. [cover/lead article] cited in Omer, Bedard and Falsetta, “Auditor-Provided Tax Services: The Effects of a Changing Regulatory Environment,” 81 The Accounting Review, No. 5, 1095 – 1117 (October, 2006) at 1098.
“Preparing Students for the New CPA Examination,” with Shirley Dennis-Escoffier, Jane Rubin, and Jeffrey Totten (my level of participation was 25%), The Tax Adviser Vol. 34, No. 2, 108-110 (February, 2003).
“Use of the Cash Method of Accounting by Closely Held Businesses,” with Diane Herndon (my level of participation was 75%), Business Entities, Vol. 4, No. 5, September/October 2002, pg. 14 – 19, 64 [cover/lead article].
“Strategic Planners Lead the Pack,” Journal of Accountancy, Vol. 192, No. 6, December, 2001, pg. 26 – 30.
“Auditor Independence and Tax Practitioners,” with David Lifson (my level of participation was 75%), Journal of Accountancy, Vol. 191, No. 6, June, 2001, pg. 71 – 74.
Books and Chapters:
Chapter 1A, “Government Benefits, Welfare Benefits and Miscellaneous Exclusions,” LexisNexis Federal Tax Advisor – Topical (online tax service – initial publication, January 2007), with Matthew Otteman (my level of participation was 90%).
1040 Planning and Review, with Jim Jandrain (my level of participation was 50%) – self study course for AICPA, May, 1994; reprinted February, 1995.
Individual and Corporate Alternative Minimum Tax Strategies - group study course for AICPA, April, 1993; reprinted April, 1994; reprinted April, 1995.
The Alternative Minimum Tax: Corporate and Individual - self study course for AICPA, February, 1991; reprinted January, 1992; April, 1993; updated November, 1993; reprinted April, 1995.
Accounting Periods and Methods - lead author and editor of book co-authored with Don Wiese, retired tax partner from Deloitte & Touche (my level of participation was 50%) (Commerce Clearing House; published Spring, 1987; revised edition, September, 1989).
Other Journals and Publications:
“Tax Accounting Periods and Methods,” Extended discussion outline, was self-published and used by Prof. George White at George Washington University in the graduate tax program as part of the course materials, Fall, 2009.
“Obama Tax Plan would Reverse 50-year Tilt in Favor of Wealthy,” Omaha World Herald, Midlands Voices Column, October 29, 2008, p. 9b.
“New Guidance Given for Cash Method Accounting” The Nebraska CPA, September, 2002, p. 8.
“New Independence Standards Will Impact Practice” The Nebraska CPA, April, 2002, p. 2.
“Independence Issues Re-Emerge” The Nebraska CPA, December, 2001, p. 4.