Brian Spilker

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Education

• Ph.D., Accounting, University of Texas at Austin, 1993
• B.S., Accounting, Brigham Young University, 1987
• Master of Accountancy, Accounting, Brigham Young University, 1987

Selected Publications

• "The Interactive Effect of Time Pressure and Client Preference on Tax Professionals' Information Search Empahsis, Judg", The Journal of the American Taxation Association, Edition 2, Volume 43, Pages 87-105, American Accounting Association, USA, 2021
• "Implicit attitudes and U.S. tax professionals’ reliance on offshore tax preparer’s recommendations", Accounting Horizons, Edition 1, Volume 35, Pages 185-203, American Accounting Association, 2021
• "The Effects of Economic and Social Bonds with Clients on Tax Professionals' Recommendations", The Journal of the American Taxation Association, Edition 2, Volume 42, Pages 145-158, American Accounting Association, Sarasota, Florida, 2020
• "The taxation of collectibles", The Tax Adviser, Edition 11, Volume 50, AICPA, Durham, North Carolina, 2019
• "An Examination of the Interactive Effect if Feedback Source and Sign in the Offshoring Environment", Behavioral Research in Accounting, Edition 2, Volume 30, Pages 1-21, American Accounting Association, 2018
• "A Case Integrating Financial and Tax Accounting Using the Balance Sheet Approach to Account for Income Taxes", Issues in Accounting Education, Edition 4, Volume 32, Pages 41-49, American Accounting Association, 2017
• "A comparison of U.S. and offshore-Indian tax professionals’ client advocacy attitudes and client recommendations", Journal of the American Taxation Association, Edition 2, Volume 38, Pages 51-66, Ken Klassen, 2016
• "The Model Tax Curriculum: 2014 Revisions Provide a Valuable Tool for Accounting Programs", The Tax Adviser, Edition 8, Volume 45, Pages 588-592, The American Institute of Certified Public Accountants, Durham, North Carolina, 2014
• "The effects of supervisory advice on tax information search behavior", Advances in Taxation, Volume 20, Pages 135-158, Emerald Group Publishing Limited, 2012
• "Do Effects of Client Preference on Accounting Professionals' Information Search and Subsequent Judgments Persist with High Practice Risk?", The Accounting Review, Volume 83, Pages 133-156, American Accounting Association, 2008
• "Interaction of New Section 362(e)(2) With the Loss Disallowance Rules", Corporate Taxation, Pages 24-32, 2005
• "The relations between knowledge, search strategy and performance in aided and unaided information search", Organizational Behavior and Human Decision Processes, Volume 90, Pages 1 - 18, 2003
• "Tax Research Strategies of Accounting and Law Students", The Journal of the American Taxation Association, Volume 22, number 2, Pages 60-71, American Accounting Association, 2000
• "Tax Planning Professionals Interpretations of Ambiguity in Compliance and Planning Decision Contexts", Journal of the American Taxation Association, Pages 75-89, 1999
• "The Influence of Client Preferences on Tax Professionals Search for Judicial Precedents, Subsequent Judgements, and Recommendations", The Accounting Review, Pages 299-322, 1999
• "Decision Aids and User Behavior: Implications for Knowledge Acquisition and Inappropriate Reliance", Organizational Behavioral and Human Decision Processes, Pages 232-255, 1997
• "The Effects of Time Pressure and Knowledge on Key Word Selection Behavior in Tax Research", The Accounting Review, Pages 49-70, 1995

Awards

• Robert Call/Deloitte Professorship, Robert Call/Deloitte, 2013

Languages

• Japanese

Professional Citizenship

• ATA/AICPA Model Tax Curriculum Task Force, Committee/Council Member, September 2012–September 2014
• American Taxation Association, Officer (specify in Other), August 2012–August 2014