M. Catherine Cleaveland

Assistant Professor of Accounting

Business and Academic Building, Office 203

(678) 547-6328, Fax (678) 547-6160

cleaveland_c@mercer.edu

EDUCATION:

ACADEMIC EXPERIENCE:

   

    2009-present             Assistant Professor of Accounting

                                        Mercer University, Atlanta, GA

   

    2006-2009                 Assistant Professor of Accounting

                                        Kennesaw State University, Kennesaw, GA

 

    2004-2006                Visiting Professor of Accounting                                

                                       Mercer University, Atlanta, GA

 

PROFESSIONAL EXPERIENCE:

 

    1999-2000               Senior Tax Accountant

                                      Georgia-Pacific Corporation, Atlanta, GA

 

    1997-1999               Auto Claims Representative

                                      State Farm Insurance, Atlanta, GA        

 

INTERESTS

 

Teaching

Financial Accounting

Taxation- Corporate, Partnership, Individual

 

 

Research

Effect of changes in tax rates on corporate investments

International corporate tax changes

Impact of real time corporate tax audits

Determinants of corporate tax compliance

           

 

PUBLICATIONS

 

     “Code Comprehension and Aggressiveness among Corporate Tax Executives:  The Impact of

Certification and Licensure”, M. C. Cleaveland, K. K. Epps, and C. F. Bradley.

Forthcoming Academy of Accounting and Financial Studies Journal.

 

     “The Impact of Corporate Tax Executive Credentials on Person-organization Fit”, K. K. Epps,

M. C. Cleaveland, and C. F. Bradley. Forthcoming Journal of Organizational Culture,

Communications and Conflict.

 

     “Insiders’ Perspectives of the Effects of Recent Regulation on Corporate Taxation”, K. K.

            Epps and M. C. Cleaveland. 2009. Research in Accounting Regulation 21(1):

34-47.

 

     “Web-Based Practice and Feedback Improve Tax Students’ Written Communication Skills”,

M. C. Cleaveland and E. R. Larkins. 2004. Journal of Accounting Education 22:

211-228.

 

 

WORK IN PROCESS

 

     “The Relationship Between R&D Investment, Dividend Payments, and Their Respective Tax

Incentives”, M. C. Cleaveland.

 

     “Real Time Corporate Tax Audits and Their Impact on Financial Reporting”, M. C.

Cleaveland.    

 

     “The Dividend Tax Puzzle: Evidence from Australia and New Zealand”, M. C. Cleaveland. 

 

     “Strategic Entrepreneurial Decision Making in Corporate Tax Aggressiveness and

Compliance”, M. C. Cleaveland, K. K. Epps, and C. F. Bradley.

 

     “A Comparison of R&D Tax Incentives in the U.S. and China”, M. C. Cleaveland and K. K.

Epps.

 

     “Tax Executives’ Perceptions of the IRS's Compliance Assurance Process”, M. C. Cleaveland

and K. K. Epps.

 

     “The IRS’s Compliance Assurance Process: Do Investors Care?”, K. K. Epps and M. C.

Cleaveland.

 

     “The Tax Compliance Continuum: Earnings Management and Allocation of Resources”, K. K.

Epps and M. C. Cleaveland.

 

 

PRESENTATIONS

 

     “The Relationship Between R&D Investment, Dividend Payment, and Their Respective Tax

Incentives”, M. C. Cleaveland.  Presented at the 2008 American Accounting

Association Annual Meeting.

 

     “Insiders’ Perspectives of the Effects of Recent Regulation on Corporate Taxation”, K. K.

            Epps and M. C. Cleaveland.  Presented by co-author at the 2008 American Accounting

Association Annual Meeting.

 

     “Could the United States Learn Something from China's R&D Tax Incentives?”, M. C.

Cleaveland.  Presented at the 2008 Symposium of the Georgia Consortium for

International Studies.  

 

     “Expanding Your Students' Horizons Toward Asia: Advantages of International Travel”, G.

Kordecki, M. C. Cleaveland, L. Rose, G. Kordecki, and F. Bounds.  Presented at the 2008

Georgia Association of Accounting Educators Annual Meeting.

 

      “Improving Written Communication Skills of Tax Students with Web-Based Lessons,

Examples, and Self-Tests”, M. C. Cleaveland and E. Larkins.  Presented at the 2005 American

Taxation Association Mid-Year Meeting. 

 

 

SERVICE

 

            Professional

            2007-present     Georgia IRS/Practitioner Liaison Committee

 

Kennesaw State University

2006-present     Assurance of Learning Course Coordinator

2008-present     Coles College Research and Development Committee

 

            American Accounting Association and American Taxation Association

      2008-2009         AAA Innovations in Accounting Education Committee

      2008-2009         ATA Concerns of New Faculty Committee

2008-2009         ATA/PricewaterhouseCoopers Doctoral Dissertation Award Committee

 

            Community

            2008-present     Embracing Differences Board of Directors

2008-present     Anti-Prejudice Consortium Placement Chair

2008-present     Junior League of Atlanta Placement Council

            2006-present     Anti-Prejudice Consortium Evaluations Committee Chair

            2004-present     American Red Cross Volunteer CPR/First Aid Instructor

2003-2005         Junior League of Atlanta Membership Council

 

 

HONORS