William P. Brown

College of Business & Economics
Longwood University
Farmville, VA 23909
434-395-2365
E-mail: brownwp@longwood.edu

4302 Fordham Court
Richmond, VA 23236

Teaching Interests

Federal income taxation; accounting information systems; managerial/cost accounting; financial accounting theory; auditing.

Research Interests

Federal (U.S.) income taxation; tax education; electronic commerce; ethics in accounting; behavior implications of accounting systems; information systems and decision making.

Education

Doctor of Philosophy in Accounting, December 1985, from the University of North Carolina at Chapel Hill.

Master of Business Administration with Finance concentration, August 1975, from Old Dominion University.

Bachelor of Arts in Economics with Accounting concentration, August 1972, from North Carolina State University.

Work Experience

August 1987 to present--Associate Professor, College of Business & Economics, Longwood University. Responsibilities include or have included: Classroom instruction of Individual Income Taxation, Corporate Income Taxation, Business Computer Applications, Accounting Information Systems, Intermediate Financial Accounting, Cost Accounting, and Accounting Seminar for Seniors; advisor to student accounting association; faculty committee assignments have included chairman of Business School Budget Committee, membership of College of Business Dean Search Committee, and membership of College Benchmark Salary Committee; Chair, College Admissions Committee, 1992-1995; Elected member of the Longwood University Council, 1989 to 1995. June 2005 to June 2008--Chair, Department of Accounting, Economics & Finance, College of Business & Economics, Longwood University. Responsibilities include or have included: Administering a faculty of 12 in four disciplines (accounting, economics, finance and business law); serving as a member of College's Academic Affairs Council which provides advise and counsel to the Vice President for Academic Affairs; coordinating ongoing curriculum revision and development; facilitating faculty development and research activities; representing the department both on- and off-campus.

July 1997 to May 1999--Director, Center for Economic Education, Longwood University. Responsibilities included:

Administering the presentation of workshops to school teachers (K-12) by faculty of the College of Business & Economics and the School of Education & Human Services; supervising one half-time employee; preparing budgets; publicity; coordinating activities with two school Deans and the Vice-President of Academic Affairs.

July 1995 to June 1999--Discipline Coordinator for Accounting, College of Business & Economics, Longwood University. Responsibilities included:

Administering 5 full time and 1 adjunct faculty members in Accounting and Business Law; coordinating ongoing curriculum revision and development; facilitating faculty development and research activities; representing the accounting program both on- and off-campus.

January 1990 to June 1995--Chair, Department of Accounting & Management Information Systems, College of Business & Economics, Longwood University. Responsibilities included:

Administering a faculty of 7 in four disciplines (accounting, information systems, communications, and business law); serving as a member of College's Academic Affairs Committee which is chaired by the Vice President for Academic Affairs; coordinating ongoing curriculum revision and development; facilitating faculty development and research activities; representing the department both on- and off-campus.

August 1984 to May 1987--Assistant Professor, Department of Accounting, Virginia Commonwealth University. Responsibilities included:

Classroom instruction of principles of and advanced financial accounting (graduate level) and auditing including development of computer assignments; other duties include advising students and a number of faculty committee assignments.

August 1975 to May 1983--Lecturer, Department of Economics and Business, North Carolina State University. Responsibilities included:

Classroom instruction of auditing, intermediate and advanced financial accounting, introductory and advanced cost accounting, and senior seminar in accounting theory; other duties included advisor to a student accounting organization and a number of faculty committee assignments.

September 1972 to August 1974--Staff Accountant, Raleigh, NC office of Ernst & Ernst (now Ernst & Young). Responsibilities included:

Audit Staff (11 months)--participation on audits of life insurance companies, savings and loan associations, manufacturing companies and a variety of smaller engagements such as university foundations and governmental agencies.

Tax staff (13 months)--preparation of federal and state individual, partnership, corporate, and trust income tax returns, and information returns of pension plans, estates and tax exempt organizations.

Other

January, 2008 to present--Planning Commission, Chesterfield County (appointed)

The Planning Commission is a citizen board that makes recommendations to the Board of Supervisors on development and land use issues.

Professional

Certified Public Accountant, North Carolina certificate number 8141 issued September 1974, Virginia certificate number 31330 issued January 2006. Maintaining these certificates requires an average of 40 hours of continuing professional education per year.

Member of American Institute of Certified Public Accountants (including Tax and Information Technology divisions [Certified Information Technology Professional (CITP)]), American Accounting Association (including Information Systems Section and American Taxation Association), Virginia Society of Certified Public Accountants, and North Carolina Association of Certified Public Accountants.

Award

Institute of Internal Auditors National Chapter Manuscript Contest - Honorable Mention - 1984

Military Service

Enlisted U. S. Air Force October 1966. Honorably discharged as an E-5 (Staff Sergeant) August 1970.

Community Service

Member, Chesterfield County Planning Commission, January 2008 to present. Coordinator of Volunteer Income Tax Assistance (VITA) site in Farmville, VA, 1988 to present. Treasurer of Clover Hill High School Keynotes (band parents' organization), June 1999 to May 2000. Treasurer of St. Luke's United Methodist Church, Richmond, VA., January 1994 to December 1996 and June 2009 to date. Treasurer of The Thomas Wolfe Society, May 1987 to May 1995.

Publications

Peer Reviewed Journal Articles

"Recent Cases Expand Potential For Obtaining Innocent Spouse Relief," Practical Tax Strategies, (August 2009).

"IRS Promises Crackdown on Improper Conservation Easement Contributions," Taxation of Exempts, (July/August 2005) with Evelyn Hume.

"Tax-Free Exchanges Complicate Depreciation Calculations," Practical Tax Strategies, (January 2005) with Evelyn Hume.

"Tax Practice Management: Tax Fraud and Tax Protesters, " The Tax Adviser, (December 2002) with Richard D. Adams.

"Tax Practice Management: Websites for Tax Practitioners," The Tax Adviser, (March 2001) with Richard D. Adams.

"Tax Practice Management: Tax Discussions Online," The Tax Adviser, (June 2000) with Richard D. Adams.

"Upgrading An Accounting Information System in a Not-For-Profit," The Journal of Systems Management, (January 1990) with Louise H. Brinkman.

"Tradition and Change: The Role of the Internal Auditor" The Internal Auditor, (December 1987) with Lewis F. Davidson.

Peer Reviewed Presentations

"Charitable Organizations and a Dynamic Tax Environment," Allied Academies (October 2005), with Evelyn Hume

"Tax Shelters: Pitfalls for Professionals and Taxpayers, Proceedings of the SE-INFORMS 2001 Annual Meeting, (October 2001) with Claire R. LaRoche

"Active Learning Applied to A Class in Federal Income Taxation," American Accounting Association, 2000 Annual Meeting (Philadelphia, August 2000)

"The IRS Restructuring and Reform Act of 1998: An Overview and Analysis," Society for the Advancement of Management, 1999 International Management Conference (Las Vegas, March 1999).

"Information Technology and the Teaching of Federal Income Taxation," International Academy of Business Disciplines, Eleventh Annual Conference (Chicago, March 1999).

"Implications of Electronic Commerce," Proceedings of the SE-INFORMS 1998 Annual Meeting, (October 1998).

"An Approach for Teaching Morality Versus Legality and Ethical Relativism," Proceedings of the SE-INFORMS 1997 Annual Meeting, (October 1997) with Claire R. LaRoche and Mary A. Flanigan.

"Patterns of Foreign Bond Issues Following the EC Listings Directives. Proceedings of the SE-INFORMS 1996 Annual Meeting, (October 1996) with Mary A. Flanigan.

"Use of the Foreign Corrupt Practices Act and an Integrated Ethical Decision-Making Model in Ethics Instruction" Proceedings of the 1992 American Accounting Association Annual Meeting, (August 10-12, 1992) with Mary A. Flanigan.

Other Publications

Sources of New Business Information (Miscellaneous Extension Publication, North Carolina Agricultural Extension Service, October 1980).

Basic Financial Accounting (Miscellaneous Extension Publication, North Carolina Agricultural Extension Service, March 1977).

References

Professor Lewis F. Davidson School of Accounting ACII 120C Florida International University Miami, FL 33199 305-919-5871	dissertation chairman
Professor Evelyn C. Hume Friends University Wichita, KS 67213 434-395-2045	dean and colleague at Longwood University
Associate Professor Raymond T. Brastow College of Business & Economics Longwood University Farmville, VA 23909 804-395-2370	colleague at Longwood University
Professor Mary Flanigan College of Business & Economics Longwood University Farmville, VA 23909 804-395-2364	department chair and colleague at Longwood University

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