Allen J. Rubenfield

Lecturer of Accounting
Atlanta/BE Building 208
(678) 547-6065
rubenfield_a@mercer.edu

Period: Fall 2003-Fall2008

Education:

JD, University of Pittsburgh, 1976                   

MBA, Accounting, University of Pittsburgh, 1981

B.A., Political Science and History, Penn State University, 1970

Academic Experience:

Mercer University
Lecturer of Accounting – 2007 to Present

Clark Atlanta University

Associate Professor of Tax and Accounting – 2004 to 2007

Assistant Professor of Tax and Accounting – 1998 to 2004

Duquesne University

Assistant Professor of Tax and Accounting – 1991 to 1996

University of Wisconsin, Whitewater

Assistant Professor of Business Law – 1982 to 1986

Penn State University, Beaver Campus

Visiting Professor of Accounting – 1981 to 1982

University of Maryland, Mt. Vernon College, Robert Morris University

Adjunct and part-time business faculty – 1986 to 1998

Published Research: Peer Reviewed:

“Basic Principles of Partnership Taxation,” Business Entities, (May/June 2008), (with Ganesh Pandit of Adelphi University)

“Auditor Compensation Pattern of S & P 500 Corporations Before and After the Passage of Sarbanes-Oxley Act,” Journal of Applied Business Research, (Summer 2007), (with Ganesh Pandit of Adelphi University and Vijaya Subrahmanyam of Mercer University)

“Tax ‘Cheating’ by Ordinary Taxpayers,” The CPA Journal, (March 2007), (with Ganesh Pandit of Adelphi University)

“How NASDAQ Corporations are Reporting Their Comprehensive Income in Response to SFAS 130,” MidAmerican Journal of Business, (Spring 2006), (with Ganesh Pandit of Adelphi University and Jeff Phillips of Clark Atlanta University)

“Is it time to Direct-file?,” New Accountant, (December 2005), (with Ganesh Pandit of Adelphi University and Jack Angel of Adelphia University)

“Charitable Giving or Membership Dues?” NSA MemberLink, (June 10, 2004), (with Ganesh Pandit of Adelphi University)

“E-Filing: The Ups and Downs” The CPA Journal, (September 2003), (with Ganesh Pandit of Clark Atlanta University)

“A Case for Using Experiential Education in Accounting,” Accounting Instructor’s Report, (Fall 2003), (with Ganesh Pandit of Clark Atlanta University)

“Student Perceptions on the Importance of Course Syllabi,” Journal of Business Disciplines, (Fall 2003), (with Brian Nagle of Duquesne University and Ganesh Pandit of Clark Atlanta University)

Published Research: Proceedings:

“Teaching Business Students about Inventory Fraud,” Hawaii International Business Conference, (May 2006), (with Raphael Boyd of Clark Atlanta University)

“Sarbanes-Oxley Act and the Redistribution of Revenues among the Big Four CPA Firms,” Mid-Atlantic American Accounting Association, Selected Abstracts, Pittsburgh, PA, (September 2006), (with Ganesh Pandit of Adelphi University)

“Are Corporations Spending Less on Non-audit Services After the Passage of Sarbanes-Oxley Act?” North American Accounting Association Proceedings, (March 2006), (with Ganesh Pandit of Adelphi University and Vijaya Subrahmanyam of Mercer University)

“The Taxing Issues of Incentive Compensation,” Academy of Business Disciplines Proceedings, (November 2005), (with Ronald Rubenfield of Robert Morris University)

“GPR Aviation Interiors, Inc.,” American Academy of Accounting and Finance Proceedings, (January 2005), (with Virgil Carr of Clark Atlanta University and Jeff Phillips of Clark Atlanta University)

“A Sample Study of How NASDAQ Corporations Are Reporting Their Comprehensive Income in Response to SFAS 130” Southeast American Accounting Association Published Program, (April 2004) (with Ganesh Pandit of Clark Atlanta University and Jeff Phillips of Clark Atlanta University)

“Social Awareness of Undergraduate Accounting Students: Before and After the Financial Reporting Crisis,” Decision Sciences Institute Proceedings, (November 2003), (with Ganesh Pandit of Clark Atlanta University and Vijaya Subrahmanyam of Clark Atlanta University)

Published Research: Other:

Book: Accounting by Partnerships with Ganesh Pandit of Adelphi University, BNA Tax and Accounting Portfolio Series, Fall 2008

Presentations:

“Partners and Partnerships: A Tax Analysis,” Adelphi University, the Western Region American Accounting Association, annual meeting, San Francisco, CA, May 2008 (with Ganesh Pandit of Adelphi University)

“Sarbanes-Oxley Act and the Redistribution of Revenues among the Big Four CPA Firms,” the Mid-Atlantic American Accounting Association, annual meeting, Pittsburgh, PA, April 2006 (with Ganesh Pandit of Adelphi University)

“Teaching Business Students about Inventory Fraud,” the Hawaii International Business Conference, May 2006 (with Raphael Boyd of Clark Atlanta University)

“Are Corporations Spending Less on Non-audit Services After the Passage of Sarbanes-Oxley Act?” Midwest Business Administration Association, North American Accounting Association Chicago, IL, March 2006 (with Ganesh Pandit of Adelphi University and Vijaya Subrahmanyam of Mercer University)

“Incentive Compensation, Stock Options: Where are They Headed,” Academy of Business Disciplines Annual Meeting, Fort Myers, Florida, November 2005 (with Ronald Rubenfield of Robert Morris University)

“GPR Aviation Interiors, Inc.,” American Academy of Accounting and Finance Annual Meeting, New Orleans, Louisiana, December 2004 (with Virgil Carr of Clark Atlanta University and Jeff Phillips of Clark Atlanta University)

“A Sample Study of How NASDAQ Corporations Are Reporting Their Comprehensive Income in Response to SFAS 130” Southeast American Accounting Association Annual Meeting, Louisville, Kentucky, April 2004 (with Ganesh Pandit of Clark Atlanta University and Jeff Phillips of Clark Atlanta University)

“Social Awareness of Undergraduate Accounting Students: Before and after the financial reporting crisis,” University, National Decision Sciences Institute Annual Meeting, Washington, DC, November 2003 (with Ganesh Pandit of Clark Atlanta University and Vijaya Subrahmanyam of Clark Atlanta University)

Working Papers:

“Would reduced nonaudit fees necessarily mean greater auditor independence,” (with Ganesh Pandit of Adelphi University) submitted to the CPA Journal. Under review.

“Auditor Ethics: A Historical Perspective and the Current Environment”

“A study of reduced nonaudit fees and its impact on auditor independence” (with Ganesh Pandit of Adelphi University)

“Incentives: A Look at Executive Compensation,” (with Ronald Rubenfield of Robert Morris University)

“Binding Mandatory Arbitration and Alternative Thereto,” (with Raphael Boyd of Clark Atlanta University)

“Analysis of the Uniform partnership Act’s Key Provisions,” (with Ganesh Pandit of Adelphi University)

Memberships:

Pennsylvania Bar

District of Columbia Bar

Maryland CPA

Beta Alpha Phi

Managing Editor, Southeastern Business Law Journal