Anders, Susan B.

Name:

Anders, Susan web
Susan B. Anders, Ph.D., CPA

Academic School:

School of Business

Academic Department:

Accounting

Titles/Responsibilities:

Professor, Accounting

Chair, Accounting Department


Contact Information:

Office Phone: (716) 375-2063
E-Mail: sanders@sbu.edu
Fax: (716) 375-2191
 

Office Location/Hours:

Murphy Professional Building Room 219
Monday, Wednesday 1-2 p.m.; Tuesday 1-2 p.m. at VITA site; Friday 9-11 a.m.; and by appointment

Also available by appointment at the VITA site
 


Courses Taught:

Dr. Anders' primary teaching interests include taxation (all topics), international accounting and accounting principles. She currently teaches:


Undergraduate:
 

Graduate: 

Course Schedule:    

 

 

Days Time Class Room 
M, W 11:30 a.m. - 12:20 p.m.CLAR 401-07MUPB 103
M, W2:30-3:45 p.m.ACCT 404-01MUPB 103
M, W4-5:15 p.m.ACCT 404-02MUPB 103

 


Academic Degrees:

  • Ph.D., Business Administration (Tax Accounting, minors in Statistics and Economics), Texas Tech University
  • M.S., Business Statistics, minor in Tax Accounting, Texas Tech University
  • M.S., Tax Accounting, University of North Texas
  • B.B.A., Accounting, Southern Methodist University

Other Education:

  • Certified public accountant, state of Texas, 1980

Professional Background:

Teaching Experience 

  • St. Bonaventure University
    • Professor of Accounting, 2007 to present
    • Associate Professor of Accounting, 2003 to 2007
    • Assistant Professor of Accounting, 1998 to 2003
     
  • Texas Tech University
    • Teaching Assistant, 1994 to 1998
     
  • Deloitte & Touche, Dallas, Texas
    • Manager, Tax Services, 1987 to 1993
     

Professional Experience 

  • Texas Tech University
    • Research Assistant, 1993-1996
     
  • Deloitte & Touche, Dallas, Texas
    • Manager, Tax Services, 1987 to 1993
     
  • Dohm & Wolff, Dallas, Texas
    • Senior Tax Accountant, 1984 to 1987
     
  • Sharp, Bausch & Co., Dallas, Texas
    • Senior Accountant, 1980 to 1983
     
  • Philip Vogel & Co., Dallas, Texas
    • Staff Accountant, 1978 to 1980
       
     

Accomplishments:

Refereed Publications 

  • “A Clear Look at Tax Software: 2008 Annual Survey of New York State Practitioners,” The CPA Journal, May (2008), with Carol M. Fischer, pp. 20-28.
  • “Cash to Cash Analysis and Measurement: Useful Performance Measures for Improving Profitability,” The CPA Journal, August (2007) with Paul D. Hutchison and M. Theodore Farris, pp. 42-47. 
  • “Promoting Perceptions of Fairness: A Proposed Tax Incentive for Payers of Child Support,” The CPA Journal, June (2007) with Paul D. Hutchison and Gary M. Fleischman, pp. 40-43.
  • “A Clear Look at Tax Software: 2007 Annual Survey of New York State Practitioners,” The CPA Journal, May (2007), with Carol M. Fischer, pp. 16-24.
  • “A Hard Look at Tax Software: 2006 Annual Survey of New York State Practitioners,” The CPA Journal, July (2006), with Carol M. Fischer, pp. 18-25.
  • “Social Security: The Past, the Present, and Options for Reform,” The CPA Journal, May (2006) with David S. Hulse, pp. 20-31. Received 2006 Max Block Distinguished Article Award from NYSSCPA
  • “Surveying Professional Accountants: Strategies for Success,” Journal of Accounting and Finance Research, Vol. 13, No. 5 (2005), with Carol M. Fischer, pp. 189-196. [published in 2007]   
  • “Financial Literacy: CPAs Can Make a Difference,” The CPA Journal, September (2005), with Timothy M. Crawford, pp. 6-9.
  • “A Hard Look at Tax Software: 2005 Annual Survey of New York State Practitioners,” The CPA Journal, July (2005), with Carol M. Fischer, pp. 21-27.
  • “Do Professor Gender and Teaching Style Matter to Business Students?” Journal of Business Disciplines, Vol. V, No. 2 (2004), with Kathleen M. Premo, pp. 43-58.
  • “A Hard Look at Tax Software: 2004 Annual Survey of New York State Practitioners,” The CPA Journal, July (2004), with Carol M. Fischer, pp. 18-28.
  • “A Hard Look at Tax Software: 2003 Annual Survey of New York State Practitioners,” The CPA Journal, November (2003), with Carol M. Fischer, pp. 26-33.
  • “An Experiential Learning Exercise: Student Participation in a Survey on Social Security,” Journal of Accounting and Finance Research. Vol. 10, No. 6 (2002), pp. 99-110.
  • “A Hard Look at Tax Software: A Survey of New York State Practitioners,” The CPA Journal, November (2002), with Carol M. Fischer, pp. 20-26.
  • “An Empirical Analysis of the Effect of the Earned Income Tax Credit on Work Effort,” Advances in Taxation, Vol. 14 (2002), pp. 1-36.
  • “Social Security: An Opinion Survey of the Issues and Alternatives,” Journal of Accounting and Finance Research, Vol. 9, No. 4 (2001), pp. 99-110. 

Other Publications 

  • Monthly “Website of the Month” column for The CPA Journal, since January 2002. (For a list of column dates and page numbers, see Dr. Anders' complete curriculum vitae. CPAJ articles are available online at www.cpaj.com.)
  • Tax and Legal Considerations for Those Getting Married, Edward Jones & Co. (2000).
  • Tax Issues for Those Getting Divorced, Edward Jones & Co. (2000).
  • Tax Research: An Annotated Bibliography, Texas Tech University (1996), Jane O. Burns and Mary Sue Gately, eds.
  • Giving Away Appreciated Assets, Edward Jones & Co. (1996), with Mary Sue Gately.
  • Tax Considerations in Employee Relocations, Edward Jones & Co. (1996), with Mary Sue Gately.
  • Barron's Guide to Tax Terms, Barron's Educational Series (1995, 1994), with D. Larry Crumbley and Jack P. Friedman.
  • The Tax Consequences of Gambling Activities, Edward Jones & Co. (1994), with Mary Sue Gately.

Published Letters to the Editor 

  • The CPA Journal, August 2004, p. 18.
  • Practical Accountant, August 2004, p. 6.
  • The CPA Journal, May 2004, p. 21.

Reviews 

  • Book Review for Journal of the American Taxation Association: Orzag, Peter R., J. Mark Iwry, and William G. Gale, editors. "Aging Gracefully: Ideas to Improve Retirement Security in America." Vol. 29, No. 2 (2007), pp. 126-128.
  • Book Review for The CPA Journal: Stangeland, Kristie. "Effective Web sites for CPAs: Grow Your Practice and Profits. July (2007), pp. 16.
  • Book Review for Journal of the American Taxation Association: Slemrod, Joel and Jon Bakija. "Taxing Ourselves: A Citizen’s Guide to the Debate over Taxes."  Vol. 27, No. 2 (2005), pp. 94-95. 
  • Book Review for Journal of the American Taxation Association: Steuerle, C. Eugene. "Contemporary U.S. Tax Policy." Vol. 27, No. 1 (2005), pp. 109-110. 
  • “Software Review: Offer in Compromise,” The CPA Journal, News and Views, October (2003), pp. 14-15, with Michael D. Kasperski.
  • Book Review for Journal of the American Taxation Association: Meyer, B. and D. Holtz-Eakin, eds., "Making Work Pay." Vol. 25, No. 1 (2003), pp. 136-138.  

Student Publications 

  • “A Student View of VITA,” The CPA Journal, February (2005), pp. 44-47. Patrick E. Doyle, Michael W. Matt, and Bradley T. Owens.
  • “An Analysis of the State of Accounting Principles and Practices in Latin America,” Samuel R. Orlando. St. Bonaventure University, Honors Project, presented April 16, 2005.

Editorial Review Board 

  • The CPA Journal, 2004 to present: contribute manuscripts, review manuscripts, recruit authors to submit manuscripts, attend editorial board meetings
  • The CPA Journal Annual Max Block Award, 2004 to present
  • Journal of Business Disciplines, 2002 to present

Ad Hoc Reviewer 

  • Business Research Consortium of Western New York (2007)
  • Business Research Consortium of Western New York (2006)
  • American Accounting Association, Annual Meeting (2005)
  • Niagara University Emerging Issues in International Accounting (2005)
  • American Accounting Association, International Accounting Section, Mid-Year Meeting (2005)
  • American Accounting Association, Annual Meeting (2004)
  • American Accounting Association, International Accounting Section, Mid-Year Meeting (2004)
  • American Accounting Association, Annual Meeting (2003)
  • Niagara University Emerging Issues in International Accounting (2003)
  • The CPA Journal (2003)
  • Journal of Accounting and Finance Research (2002)
  • American Accounting Association, Northeast Regional Meeting (2001)
  • American Accounting Association, Annual Meeting (1999)

Conference Presentations 

  • “Emersion Learning at St. Bonaventure University: Service Learning,” Association of Franciscan Colleges and Universities (June 2008).
  • “Encouraging Undergraduate Research,” American Accounting Association Southwest Regional Meeting (March 2008).
  • “Real Results: Financial Literacy in Action,” Business Research Consortium of Western New York (April 2007).
  • “Professional Education and Franciscan Values: SBU’s Pacioli Project,” Association of Franciscan Colleges and Universities (June 2006).
  • “A Descriptive Study of Accounting Principles and Practices in Latin America,” Business Research Consortium of Western New York (April 2006).
  • “Surveying Professional Accountants: Strategies for Success,” American Academy of Accounting and Finance Annual Meeting (December 2004).
  • “Using Annual Reports in an International Accounting Course,” Niagara University Emerging Issues in International Accounting (July 2003).
  • “Mrs. Professor: An Empirical Examination of the Effects of Gender on Students’ Expectations of Their Professors,” Allied Business Disciplines (November 2002).
  • “Mrs. Professor: An Empirical Examination of the Effects of Gender on Students’ Expectations of Their Professors,” American Society of Business and Behavioral Sciences (February 2002).
  • “An Experiential Learning Exercise: Student Participation in a Survey on Social Security,” American Academy of Accounting and Finance (December 2001).
  • “Social Security: An Opinion Survey of the Issues and Alternatives,” American Academy of Accounting and Finance (December 2000).
  • “An Experiment in Active Learning: An Opinion Survey on Social Security,” Allied Business Disciplines (November 2000). 

Other Presentations 

  • WebCT Presentation for St. Bonaventure University Faculty Forum (February 2006).
  • WebCT Presentation for St. Bonaventure University School of Business  Colloquium (November 2005).
  • “Surveying Professional Accountants: Strategies for Success,” Texas Tech University (September 2005).
  • “Social Security: The Past, the Present, and Options for Reform,” St. Bonaventure University School of Business Research Colloquium (fall 2005).
  • “A Brief History of Accounting.” First Class Experience, Spring into Bonaventure (Spring 2005, Spring 2004, Spring 2003).
  • “Mrs. Professor: An Empirical Examination of the Effects of Gender on Students’ Expectations of Their Professors,” St. Bonaventure University School of Business Research Colloquium (Spring 2003).
  • “An Active Learning Experiment: Survey on Social Security,” St. Bonaventure University Research Colloquium (Spring 2001).
  • “Social Security: An Opinion Survey of the Issues and Alternatives,” St. Bonaventure University Open House (Fall 2000).
  • “Does the Earned Income Tax Credit Encourage or Discourage Work Effort: An Empirical Study,” St. Bonaventure University School of Business Research Colloquium (Spring 2000).
  • “Social Security: An Opinion Survey of the Issues and Alternatives,” St. Bonaventure University School of Business Research Colloquium (Spring 2000).
  • “The Earned Income Tax Credit,” St. Bonaventure University Research Colloquium (May 1999).

Other Contributions 

  • Review of Proposed Master of Science in Taxation for the State University of New York at Old Westbury (November 2005).
  • Review of Financial Statement Analysis Chapter for Accounting Concepts and Applications by Albrecht, Stice, Stice, and Swain. Published by Southwestern-Thomson Publishing (Summer 2003).

Research Consultant 

  • Tax law research concerning bonus depreciation and going concern value for BP successful contest of property tax valuation of Texas City refinery (March 2003).
  • Tax law research concerning tax-related terms pertaining to real estate for Barron’s Real Estate Dictionary, by Jack P. Friedman (June 2003).
  • "A Proposal for a Residential Leasehold Land Tax Reform Act: An Evaluation of the Advantages of Reforming the Internal Revenue Code to Qualify Residential Ground Lease Financing for Deductions or Tax Credits," U.S. Department of Housing and Urban Development (May 1, 1995).

University Service 

  • Faculty Advisor for Volunteer Income Tax Assistance, 2003 to present
    • Received national attention from The CPA Journal article, February 2005
    • Received national attention from the American Taxation Association
    • Received national attention from the Internal Revenue Service
    • Received New York State attention from the Office of Temporary and Disability Assistance; chosen as a statewide resource
    • Author training materials and deliver all training to student volunteers
    • Consistently recruited half of junior and senior accounting majors to volunteer
    • Invited speaker at United Way Kick-Off Breakfast, October 2005
    • Expanded program to reach other parts of Cattaraugus County, 2006
    • Expanded program to Olean Center Mall, 2008
    • Returned $1,600,000 in tax refunds to low-income workers, 2004–2008
    • Organized VITA service trip to Houston, 2007 and 2008
    • Took SBU students to participate in Houston VITA program
    • Received national attention from Internal Revenue Service
    • Expanded program to provide taxpayer education, 2007
    • Partnering with United Way and Students in Free Enterprise to expand services
     
  • Faculty Advisor for 360 Degrees of Financial Literacy, 2005 to Present
    • Received national attention from The CPA Journal article, September 2005
    • Received national attention from the American Institute of CPAs
    • Received New York State attention from the NYS Society of CPAs
    • First joint AICPA/NYSSCPA joint financial literacy volunteer certification
    • Recognized in September 2005 The Trusted Professional, p. 9
    • Authored 30-page instructor manual and 20-page participant manual
    • Provided monthly seminars for the Everywoman Opportunity Center
    • Presented 11 seminars to over 70 participants, 2005 – 2006
     
  • Business Research Consortium of Western New York, Member of Board of Directors, 2007 to Present
  • Chair of Business Research Consortium of Western New York. Promoted, organized, and managed Second Annual Conference at St. Bonaventure University, April 2007; attended by 60 participants from 16 colleges.
  • Academic Advisor to Students, 1998 to Present (20 to 30 students/year)
  • Chair of Graduate Council, 2008 to Present
  • Graduate Council, 2007 to Present
  • First Year Experience Advisement Committee, 2007 to Present
  • Accounting Department Fall Dinner and Spring Awards Dinner; creator and Organizer, 2007 to Present
  • Faculty Advisor for Student Honors Project, 2004 to 2005
  • Faculty Advisor (On Campus Champion) for American Institute of CPAs Student Members, 2003 to Present
  • Faculty Advisor for New York State Society of CPAs Student Members, 2003 to Present
  • Campus Ambassador for New York State Society of CPAs/Foundation for Accounting Education Excellence in Accounting Scholarship Program, 2006 to Present
  • Co-Chair of 150-Year Anniversary sub-committee for a series of academic conferences, 2006 to present
  • Learner Outcomes Assessment Committee for Middle States Commission Re-accreditation, 2003 to Present
  • Faculty Composition and Development/Intellectual Contributions Committees for AACSB Accreditation, 2002 to Present
  • Faculty Evaluation Guidelines Committee, 1999 to Present
  • Faculty Status Committee of the Faculty Senate, 2002 to 2005
  • Faculty Advisor for BONAccountant, Student Newsletter, 2004 to 2006 
  • First Class Experience, Spring into Bonaventure, 2003 to 2005
  • Building and Grounds Committee, 2004 to 2006; obtained several major improvements to the School of Business building
  • Franciscan Values Integration Project, 2002 to 2006  
  • St. Bonaventure University Women in Business Forum, 2003 to 2004
  • Presentation of Accounting Major to Business Freshmen, Fall 2003
  • Student Academic Appeal Committee, 2000
  • Bonaventure Colleguium, 1999 to 2003
  • Summer Orientation Advisor, 1999, 2006, 2007, 2008

Other Service 

  • Volunteer Income Tax Assistance Volunteer, 2003 to Present
  • Financial Literacy Volunteer, 2005 to Present
  • Moderator and Discussant, Business Research Consortium of Western New York, 2007
  • Discussant, Business Research Consortium of Western New York, 2006
  • American Taxation Association Representative to Internal Revenue Service VITA Program TaxWise Pilot Class, 2005
  • Moderator, Taxation and Environmental Issues Session, Conference on Emerging Issues in International Accounting, 2005
  • Moderator, Accounting Education in Emerging Markets Session, Conference on Emerging Issues in International Accounting, 2003
  • Moderator, Accounting Education and International Issues Session, Conference on Emerging Issues in International Accounting, 2002
  • Pro Bono Services (VITA) Task Force of the American Taxation Association, 2006 to Present
  • External Relations Committee of the American Taxation Association, 2006 to Present
  • Research Resources and Methodologies Committee of the American Taxation Association, 2007 to Present
  • Tax Accounting Methods and Periods Committee of the American Taxation Association, 2002 to 2006
  • Chair of Tax Accounting Methods and Periods Committee of the American Taxation Association, 2003 to 2004
  • Tax Matters Committee of AWCSPA, 2003 to Present
  • Teaching and Curriculum Committee of the AAA International Section, 2003 to present
  • Lay Representative to Annual Conference for Church, 2005 to Present
  • Finance Committee for Church, 2005 to Present
  • Usher for Church, 2005 to Present
  • Pastor Parish Relations Committee for Church, 2001 to 2004
  • Capital Fund Committee for Church, 2001 to 2004
  • Communion Service Committee for Church, 2000 to Present
  • Volunteer for Greater Olean Association of Churches, 1998 to 2002

Grants 

  • St. Bonaventure University Technology Grant, 2007
  • Students in Free Enterprise (SIFE) Financial Literacy Grant, 2007
  • Lilly Foundation Journey Project Sub-Grants, 2007
    • Volunteer Income Tax Assistance
    • 360 Degrees of Financial Literacy
     
  • Lilly Foundation Journey Project Sub-Grants, 2006
    • Volunteer Income Tax Assistance
    • 360 Degrees of Financial Literacy
     
  • St. Bonaventure University WebCT Grant, 2005
  • St. Bonaventure University Faculty Research Grant, 2003

Honors And Awards 

  • Francis Medal for VITA from Province of the Most Holy Name of Jesus, Order of Friars Minor, 2008
  • Max Block Distinguished Article Award 2006 from NYSSCPA, 2007
  • Donald L. Korben Community Service Award, for VITA, 2007
  • Texas Tech Summer Dissertation Award, 1997
  • Belverd Needles Fellowship, 1997
  • Laurels Fund Scholarship, 1997
  • AAA Doctoral Consortium, 1995
  • Burke Scholar and Fellowship, 1993-1996

Professional Memberships 

  • American Accounting Association (AAA) 
  • American Taxation Association (tax section of AAA)
  • National Tax Association
  • International Accounting Section of AAA
  • International Accounting Standards Committee Foundation
  • American Institute of Certified Public Accountants
  • American Women's Society of CPAs
  • Texas Society of CPAs
  • New York State Society of CPAs

Professional Development 

  • Franciscan Intellectual Journey Seminar, 2008
  • Designing and Teaching a Capstone Course, 2006
  • Internal Revenue Service VITA Program TaxWise Pilot Class, 2005; Representing the American Taxation Association
  • Understanding Franciscan Origins and Values, graduate course, 2004 to 2006
  • Faculty Development in International Accounting, University of South Carolina, 2004
  • Defining Intended Learning Outcomes in Colleges and Universities Workshop, 2004
  • Elementary Spanish 101-102, 2003
  • Universal Design for Living Workshop, 2003
  • Build with Living Stones — Franciscan Institute, 2003
  • Franciscan Values Integration Project Retreat, 2002
  • Continuing Education in International Accounting, American Accounting Association, 2002
  • Faculty Development in International Business, University of South Carolina, 2002
  • Workshop on Team Dynamics: Enhancing Your Students’ Experience, 2002
  • Keenan Grant Computer Faculty Development Workshops, 2001; Instructor and Participant
  • Keenan Grant Faculty Development Workshop — What Motivates Freshmen? 2001
  • Classroom Assessment Workshops, 2001
  • Teaching Luncheons, 2000 – 2001
     

Current Research Interests/Projects:

Dr. Anders' research interests include tax policy, tax law, Social Security, international accounting and accounting education.


Work in Progress
 

  • “Comparative Study of Annual Reports in an International Accounting Course,” with J. William King and Kristin M. Hegarty. Presented at American Accounting Association, International Accounting Section Mid-Year Meeting, February 2005.
  • “A Time-Series Analysis of Differences in Net Income Computations Under U.S. versus Foreign Accounting Principles.”
  • “A Descriptive Study of Accounting Principles and Practices in Latin America,” Samuel R. Orlando. Presented at the Business Research Consortium of Western New York, April 2006.
  • “An Analysis of the Basic Math Preparedness of Beginning Business Students,” with C. Joseph Coate, Michael D. Kasperski, and Ann H. Lehman.
  • “Real Results: Financial Literacy in Action,” with Timothy M. Crawford. Presented at the Business Research Consortium of Western New York, April 2007.
  • Follow-up article on Volunteer Income Tax Assistance, with Carol M. Fischer, for The CPA Journal and the Business Research Consortium of Western New York.
  • “Encouraging Undergraduate Research,” with Steven C. Hall, Barbara W. Scofield, and Robert J. Walsh.

Other Interests/Community Involvement:

Interests include music, reading, technology and travel.

Links: