James Plečnik, Ph.D.
Associate Professor of Accounting, College of Business Administration
Biography
You can contact James Plecnik at jplecni1@lmu.edu.
James Plečnik is an associate professor of accounting at Loyola Marymount University, where he teaches tax courses at the undergraduate and graduate levels. His research expertise includes U.S. tax policy, tax avoidance/planning, and applied ethics. His research on these topics has been published in the Journal of Management Accounting Research, the Journal of Banking and Finance, the Journal of Taxation, the American Taxation Association Journal of Legal Tax Research, among others.
James earned a bachelor’s degree in accounting with a minor in philosophy from Belmont Abbey College in North Carolina, a master’s degree in taxation from the University of Memphis, and a Ph.D. in accounting from the University of Memphis. He is a CPA with experience in both public accounting and small business.
James Plečnik is an associate professor of accounting at Loyola Marymount University, where he teaches tax courses at the undergraduate and graduate levels. His research expertise includes U.S. tax policy, tax avoidance/planning, and applied ethics. His research on these topics has been published in the Journal of Management Accounting Research, the Journal of Banking and Finance, the Journal of Taxation, the American Taxation Association Journal of Legal Tax Research, among others.
James earned a bachelor’s degree in accounting with a minor in philosophy from Belmont Abbey College in North Carolina, a master’s degree in taxation from the University of Memphis, and a Ph.D. in accounting from the University of Memphis. He is a CPA with experience in both public accounting and small business.
Education
University of Memphis
Ph.D.
Accounting
University of Memphis
M.S.
Taxation
Belmont Abbey College
B.S.
Accounting
Areas of Expertise
U.S. Tax Policy
Tax Avoidance/Planning
Applied Ethics
Articles
Do Competitive Markets Encourage Tax Aggressiveness?
Advances in AccountingForthcoming
Substantiating Profit Motive when Running a Highly Tax-Subsidized Business
Journal of Taxation2023
The ChatGPT artificial intelligence chatbot: How well does it answer accounting assessment questions?
Issues in Accounting Education2023. In collaboration with 187 universities.
Predicting Future Earnings of Innovative Firms: Does Early Technology Disclosure Matter?
Accounting & Finance2022
Six Decades of U.S. Tax Reform: Why has the Average Couple’s Tax Burden Increased?
Accounting Historians Journal2021
Top Management Team Intrapersonal Functional Diversity and Tax Avoidance
Journal of Management Accounting Research2021
Tax Sheltering and the Federally Authorized Tax Practitioner Privilege
Journal of Taxation2021
Honesty in Personal Tax Reporting: Ethical Prompts, Individual Factors, and Tax Reform
Journal of Forensic Accounting Research2020
(Un)intended consequences? The impact of the 2017 Tax Cuts and Jobs Act on shareholder wealth
Journal of Banking & Finance2020
A Legal and Exploratory Empirical Analysis of Changes to Innocent Spouse Law
American Taxation Association Journal of Legal Tax Research2018
Cost Segregation: New Enforcement Risks and New Benefits from Tax Reform
Journal of Taxation2018
Unreasonable S Corporation Compensation: Why has the IRS Failed to Enforce Circular 230?
American Taxation Association Journal of Legal Tax Research2017
The Accumulated Earnings Tax: Recent Developments and History
Journal of Taxation2017
Equitable Relief: Changes to Innocent Spouse Rules Protect Abused Taxpayers
Practical Tax Strategies2016
Making R&D Tax Incentives More Efficient: Thinking inside the Patent Box
The CPA Journal2015
Annuity Strategy When Spouse Needs Nursing Home Coverage
Estate Planning2014
Current Status of Noncustodial Child Dependency Exemption and Child Credit
Taxes2014
Major Developments in Cost Segregation
The Tax Adviser2014
Are Major Changes on the Horizon for Taxpayers using Cost Segregation?
Journal of Taxation2013
A Defined Value Clause can be a Valuable Tax Planning Tool
Practical Tax Strategies2012
Charging Order Protection can be a Chameleon
Taxes2012
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