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James Plečnik, Ph.D. - Loyola Marymount University. Los Angeles, CA, US

James Plečnik, Ph.D. James Plečnik, Ph.D.

Assistant Professor of Accounting, College of Business Administration | Loyola Marymount University

Los Angeles, CA, UNITED STATES

Faculty Advisor, Accounting Society

Biography

You can contact James Plecnik at jplecni1@lmu.edu.

James Plečnik is an assistant professor of accounting at Loyola Marymount University, where he teaches tax courses at the undergraduate and graduate levels. His research expertise includes U.S. tax policy, tax avoidance/planning, and applied ethics. His research on these topics has been published in the Journal of Management Accounting Research, the Journal of Banking and Finance, the Journal of Taxation, the American Taxation Association Journal of Legal Tax Research, among others.

James earned a bachelor’s degree in accounting with a minor in philosophy from Belmont Abbey College in North Carolina, a master’s degree in taxation from the University of Memphis, and a Ph.D. in accounting from the University of Memphis. He is a CPA with experience in both public accounting and small business.

Education (3)

University of Memphis: Ph.D., Accounting

University of Memphis: M.S., Taxation

Belmont Abbey College: B.S., Accounting

Areas of Expertise (3)

U.S. Tax Policy

Tax Avoidance/Planning

Applied Ethics

Articles (18)

Predicting Future Earnings of Innovative Firms: Does Early Technology Disclosure Matter?

Accounting & Finance

Forthcoming

Six Decades of U.S. Tax Reform: Why has the Average Couple’s Tax Burden Increased?

Accounting Historians Journal

Forthcoming

Top Management Team Intrapersonal Functional Diversity and Tax Avoidance

Journal of Management Accounting Research

2021

Tax Sheltering and the Federally Authorized Tax Practitioner Privilege

Journal of Taxation

2021

Honesty in Personal Tax Reporting: Ethical Prompts, Individual Factors, and Tax Reform

Journal of Forensic Accounting Research

2020

(Un)intended consequences? The impact of the 2017 Tax Cuts and Jobs Act on shareholder wealth

Journal of Banking & Finance

2020

A Legal and Exploratory Empirical Analysis of Changes to Innocent Spouse Law

American Taxation Association Journal of Legal Tax Research

2018

Cost Segregation: New Enforcement Risks and New Benefits from Tax Reform

Journal of Taxation

2018

Unreasonable S Corporation Compensation: Why has the IRS Failed to Enforce Circular 230?

American Taxation Association Journal of Legal Tax Research

2017

The Accumulated Earnings Tax: Recent Developments and History

Journal of Taxation

2017

Equitable Relief: Changes to Innocent Spouse Rules Protect Abused Taxpayers

Practical Tax Strategies

2016

Making R&D Tax Incentives More Efficient: Thinking inside the Patent Box

The CPA Journal

2015

Annuity Strategy When Spouse Needs Nursing Home Coverage

Estate Planning

2014

Current Status of Noncustodial Child Dependency Exemption and Child Credit

Taxes

2014

Major Developments in Cost Segregation

The Tax Adviser

2014

Are Major Changes on the Horizon for Taxpayers using Cost Segregation?

Journal of Taxation

2013

A Defined Value Clause can be a Valuable Tax Planning Tool

Practical Tax Strategies

2012

Charging Order Protection can be a Chameleon

Taxes

2012