1992 Ph.D. University of Houston, Major Field: Accounting; Minor Field: Economics

Transcription

1 Thomas M Dalton, Ph.D., CPA Professor of Accountancy and Taxation Curriculum Vitae School of Business Olin Hall 221 University of San Diego San Diego, California (619) dalton@sandiego.edu EDUCATION 1992 Ph.D. University of Houston, Major Field: Accounting; Minor Field: Economics 1982 M.S. Business Administration, San Diego State University, Major: Accounting 1978 B.S. Environmental Health, San Diego State University PROFESSIONAL EMPLOYMENT HISTORY Director of Undergraduate Programs, School of Business, University of San Diego Responsible for operations and innovations within all undergraduate programs in the School of Business Associate Dean, School of Business, University of San Diego Responsible for supervising academics and operations for the School of Business (61 full-time professors, approximately 40 adjunct professors, and approximately 20 support staff) through consultation with the USD School of Business Dean including budgets, appeals, faculty and student disciplinary actions, and strategic planning present Professor of Accounting and Taxation, School of Business, University of San Diego Classes taught include financial accounting, individual taxation, corporate taxation, graduate level partnership taxation, graduate level tax planning, and graduate level financial statement analysis. Research examines tax-induced stock market anomalies, behavior responses to accounting related information, and tax-planning aspects of tax law changes CPA and tax manager at Harlen & Boettger, CPAs (now CohnReznick, San Diego office). Tax and accounting consulting for small to medium clients, supervision of staff CPA and tax consultant for Touche Ross & Co. (now Deloitte). Tax and accounting consulting for medium to large clients in San Diego San Diego County Health Department, Health Code enforcement U.S. Navy, medical laboratory technician

2 PUBLICATIONS Journal articles: 2016 Dalton, Tom, and Richard Custin Social Security: Projecting The Optimal Collection Age In An Era of Low Investment Returns. Practical Tax Strategies, 4 (October): Dalton, T., Pyke, S., Custin, R. (2014). Professional Writers May Better Prepare Business Students for Employment. California Business Practice/University of San Diego School of Law (3), Boudreau, B. and T. Dalton. Simulating the effect of a flat tax model. CPA Journal, Vol. 83, No. 10 (October): Dalton, T. Navigating the foreign student filing requirements. Practical Tax Strategies, 88(4), 175: Dalton, T., Deshpande, S. Quantifying the choice between a Roth and traditional IRA. Practical Tax Strategies, 87(3), 112: Dalton, T., R. Custin and L. Barkacs. Debt cancellation in the age of mortgage foreclosures. Real Estate Taxation Vol. 38, No. 3. (Spring): Farkas, M. and T. Dalton. Combining a home sale exclusion with a like kind exchange. Practical Tax Strategies Vol. 80, No Dalton, T. and D.D. Pattison. Deciding whether to work while collecting Social Security. The CPA Journal Vol. 78, No. 7 (July): Whitney, G. and T. Dalton. A non-profit university and a for-profit consulting company partner to offer a new master s degree. The American Journal of Business Education 2007 Dalton, T., and D.D. Pattison. Timing home sales to maximize exclusion may be unwise. Practical Tax Strategies Vol. 79, No. 2 (August): Dalton, T. Retirement at 62: Is receiving Social Security early worth it?. The CPA Journal Vol. LXXVI No. 6, (June): Dalton, T. Advising clients to buy a college condo. Practical Tax Strategies. Vol. 75 No. 3, (September): Dalton, T. Structuring joint ventures between for-profit and tax-exempt entities. Business Entities (Vol. 7, No. 1 January/February): Barkacs, C, L. Barkacs, T. Dalton, G. Schneider. "U.S. sales taxes on internet transactions: Historic change is at the door." The Journal of Accounting and Finance Research (Vol. 12, Fall II) 2002 Dalton, T. "The profession's future depends on you." California CPA (Vol. 70 January/February): Dalton, T. California candidates will qualify for license reciprocity. San Diego Business Journal (November 5, 2001):2A 2001 Dalton, T. Win-Win Two pathways for CPA licensure in California. California CPA (Vol. 70 October): 24-28

3 1998 Dalton, T. Evidence of a tax-motivated mid-april price anomaly in capital markets. Advances in Taxation Vol. 10, (Fall): Dalton, T. and T. Kelley. A comparison of dysfunctional behaviors by tax accountants and auditors under time budget pressure. Advances in Accounting Vol. 15 (Fall): Dalton, T. and J. Luckey. New restrictions on passive income generators. The CPA Journal Vol. 66 (January): 44-45, Dalton, T. Navigating the revised nanny tax. National Public Accountant Vol. 40 (November): 17-19, Dalton, T. and D. Vickrey. "The new IRS approach to nonfilers and nonpayers. The CPA Journal Vol. 64 (December): Dalton, T. and E. Cook. "Contributions of partnership interests may backfire." Taxation for Accountants Vol. 53 (October): , and Taxation for Lawyers Vol. 23 (November/December): Dalton, T. "An empirical investigation of the relationship between tax-loss selling and the January effect." Journal of the American Taxation Association Vol. 15 (Fall): T. Dalton. "Tax refunds may be coming for employers and employees." HR Focus Vol. 70 (December): T. Dalton. "IRS finally simplifies employers' tax deposit rules." The Practical Accountant Vol. 25 (December): T. Dalton. "Are you correctly reporting your salespeople's commissions?" HR Focus Vol. 69 (December): 7. Casebooks: 2013 Retirement Planning Manual Using MS Excel. Target market: Academic Two Individual Tax Return Practice Problems and Solutions Manual; Co-written by Marguerite R. Hutton with William Simpson, Student manual: and Solutions manual: Target market: Academic Tax Return Practice Problems for Corporations, S Corporations, and Partnerships and Solutions Manual, Co-written by Marguerite R. Hutton with William Simpson, Student manual: and Solutions manual: Target market: Academic. Conference proceedings: Traditional university and for-profit consulting partner to create new leadership masters degree 2006 Best Paper Award in the Innovative Education I Track, Western Decision Sciences Institute 2006 Annual Conference. Authored by Tom Dalton and Gary Whitney. Saving money with cafeteria plans and flexible spending accounts Proceedings of the Association of Management (AoM) 13th Annual International Conference Vol. 13 (August 1995): Authored by Tom Dalton, Gary P. Schneider, and Carol M. Bruton. Magazine and newspaper commentaries: Dalton, Tom. Despite Perceptions, Social Security Not Beyond Repair, San Diego Union Tribune. August 21, 2015.

4 Lower Standards for CPAs Could Hurt State, San Diego Business Journal May 24, 2009 The $250,000 Question: Forget about defining wealth; mounting U.S. debt is the real issue. San Diego Union- Tribune, September 28, 2008 Stock market anomalies, 1998 Voices University of San Diego Several short tax commentaries published in Escondido Business, (Chamber of Commerce publication), 1983 through 1985 including: o "Tax act extended" (Targeted Jobs Credit) o "Beware of current auto recordkeeping rules!" o "Employer provided fringe benefits" o "How do you prove deductions for entertainment expenses?" "Before time runs out" (financial and tax planning). San Diego Constructor, Reviews: Reviewer for the American Accounting Association Western Regional Conference (1994 and 1995) Reviewer for the Association of Management 13th Annual Conference (1995). Ad Hoc reviewer for the Journal of the American Taxation Association (1993) PUBLIC-PROFESSIONAL SERVICE, CONSULTING ENGAGEMENTS California Society of CPAs - San Diego Chapter o Chapter Board of Directors since 1998 Past President ( ) Past Vice President ( ) Past Chapter Secretary ( ) o Chapter Scholarship Committee Chair o CalCPA state representative o State CalCPA Financial Literacy Committee member 2004 o Chairman, 1998 San Diego Tax Boot Camp Planning Board, California Society of CPAs Board commissioned to organize tax training for accounting graduates. The Tax Boot Camp began at USD in 1999 and continued through o San Diego Audit Boot Camp Planning Board (1998), California Society of CPAs board commissioned to organize audit training for accounting graduates. o San Diego Tax Institute Planning Board, California Society of CPAs board commissioned to organize a Tax Institute at the USD campus on November 6, 7, & 8, This board now meets on a continuing basis to organize the yearly Tax Institute on a rotating basis at the three major universities in San Diego. Media quotes: o Bloomberg BusinessWeek (Business Schools) A job hunt head start, no longer optional. August 20, 2012 o The San Diego Union-Tribune, Popular majors resist recession, August 31, 2009 o The Daily Transcript, McCain, Obama take divergent approaches to business taxation, October 27, 2008 o Kiplinger s Personal Finance, Extreme Early Retirement, October, 2006 o KeepMedia.com, Playing the Numbers with Social Security, August 1, o North County Times, Keep personal records in mind while doing disaster planning, October 15, o The San Diego Union-Tribune, The Tax Man s Back, February 6, 2005 o The San Diego Union Tribune, New Laws Could Lower Your Tax Bill, February 6, Thomas M Dalton

5 o NBC 7/39 Interview with Steve Walker, Accounting Fraud, August 8, 2002 o KNSD-TV Interview with George Chamberlain on January 6, 1997 o KNSD-TV Interview with George Chamberlain on April 15, 1996 o NPR Morning Edition with Cokie Roberts on April 13, 1995 o KPBS These Days with Dan Irwin April 5, Ernst & Young Excellence Award for Teaching and Service, Ernst & Young Excellence Fund Selected Graduate Accountancy Professor of the Year Served on the California Board of Accountancy Accounting Education Committee 2009 Selected Outstanding Professor by the 2008 International MBA Cohort 2008 Selected Outstanding Professor by the 2007 MBA Cohort Selected Professor of the Year by the Graduate Business Student Association Selected Professor of the Year by the Master of Accounting and Financial Management students 2008-present Providing an annual tax seminar for international students for the USD Office of International Students and Scholars Selected Professor of the Year by the Master of Accounting and Financial Management students 1996-present Providing annual tax return preparation assistance to students through USD s Financial Aid Office Organizational Committee for the San Diego County Small Business Tax Day at USD Provide tax consulting advice through the San Diego Union-Tribune Tax Hotline (January) Consulting engagements with local attorneys 1985-present Tax consulting for individual tax clients Selected as the University of San Diego Steber Professor 2002 Financial analyst for Gradient Analytics (analyze publicly traded corporations for earnings quality issues) 2001 Testified on behalf of California Assembly Bill 585 (Nation) May 8 to the Assembly Committee on Business and Professions Volunteer accounting and tax advisor to Friends of the Poor, a non-profit charitable organization providing assistance to the poor in Mexico 2001 Member of the California Board of Accountancy Taskforce on July 13, 2001 to develop regulations implementing AB 585 and SB present Certified Public Accountant, California (active license) Various University committees and taskforces: o USD Writing Assessment Committee 2015 to present o USD Chair of the SB Assurance of Learning Committee 2011 through Thomas M Dalton

6 o USD Transfer Transition and Success Committee (TTASC) 2011, 2012 o USD Academic Review Committee 2011 through 2015 o USD Core Planning Committee 2011 through 2015 o USD Core Curriculum Committee 2009 through 2015 o USD International Programs Committee 2009 o School of Business Undergraduate Studies Committee 2009 through present o School of Business Graduate Programs Task Force 2008 o School of Business Dean s Search Committee (2006, 2007) o School of Business Tenure and Promotion Committee o School of Business Graduate Studies Committee o School of Business Dean s Search Committee ( ) o University of San Diego Grievance Committee o University of San Diego Commencement Committee o School of Business Accreditation Task Force o University of San Diego Director of Information Services Search Committee o University of San Diego Disciplinary Review Committee during the Fall 2002 semester o Created the original School of Business Accounting Institute Webpage o University of San Diego Director of Institutional Research Search Committee o University of San Diego Budget Committee o Faculty advisor to the Graduate Business Student Alumni Association o Faculty advisor to Beta Alpha Psi COURSES TAUGHT AT THE UNIVERSITY OF SAN DIEGO Course Number/Title o ACCT 492 Tax Consulting Simulation o MACC 594 Advanced Corporate Taxation (graduate) o MACC 523 Retirement Planning (graduate) o ACCT 306 Individual Taxation o ACCT 201 Principles of Accounting o MACC 561 Partnership Taxation (graduate) o ACCT 407 Corporate taxation o MSEL 508 Financial reporting and Analysis (graduate) o GBA 322 MBA tax planning (graduate) o GSBA 510 MBA Financial Statement Analysis (graduate) 6 Thomas M Dalton