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Govind S. Iyer

Professor

University of North Texas

Department of Accounting

Email: Govind.Iyer@unt.edu

Education

  • MTax, Georgia State University, 1994
    Major: Taxation
  • PhD, Georgia State University, 1994
    Major: Accountancy
  • BS, University of Bombay, 1985
    Major: Statistics

Licensures and Certifications

  • Passed CPA Examination in 2001, (Present).

Teaching

Teaching Experience

    University of North Texas

  • ACCT 3270 - COST ACCOUNTING, 3 courses.
  • ACCT 4300 - Federal Income Taxation, 12 courses.
  • ACCT 4320 - Federal Income Taxation II, 1 course.
  • ACCT 5300 - Federal Taxation of Income, 5 courses.
  • ACCT 5310 - Tax Research and Administrative Procedure, 10 courses.
  • ACCT 5320 - Taxation of Flow Through Entities, 20 courses.
  • ACCT 5330 - Taxation of C Corporations, 5 courses.
  • ACCT 5360 - Advanced Topics in Federal Taxation, 10 courses.
  • ACCT 5780 - Professional Exam Competency, 2 courses.
  • ACCT 5910 - Special Problems, 1 course.
  • ACCT 6010 - Seminar on Advanced Topics in Accounting Research, 4 courses.
  • ACCT 6910 - Special Problems, 1 course.
  • ACCT 6940 - Individual Research, 10 courses.
  • ACCT 6950 - Doctoral Dissertation, 16 courses.

Teaching at Other Institutions

  • IE Business School, Executive MBA, 2022.
  • IE Business School, Management Control Systems, Summer 2019.
  • MYRA Business School, India, Preparing and Communicating Business Plan for New Ventures, Summer 2019.
  • MYRA Business School India, Productivity and Performance Management, Summer 2019.
  • IE Business School, Management Control Systems, Summer 2018.
  • IE Business School, Management Control Systems, Summer 2017.
  • IE Business School, Management Control Systems, Summer 2016.
  • MYRA School of Business, Managerial Accounting, Summer 2016.
  • IE Business School, Management Control Systems, Summer 2015.
  • MYRA School of Business, Managerial Accounting, Summer 2015.
  • IE Business School, Management Control Systems, Summer 2014.
  • MYRA School of Business, Managerial Accounting, Summer 2014.
  • IE Business School, Management Control Systems, Summer 2013.
  • IE Business School, Management Control Systems, Summer 2012.
  • IE Business School, Management Control Systems, Summer 2011.
  • IE Business School, Management Control Systems, Summer 2010.
  • IE Business School, Management Control Systems, Summer 2009.
  • IE Business School, Management Control Systems, Summer 2008.
  • IE Business School, Management Control Systems, Summer 2007.

Non-Credit Instruction

  • Other (Other Teaching Activities), (2010 - 2010).
  • Other (Other Teaching Activities), (2009 - 2009).

Directed Student Learning

  • Dissertation Committee Chair, "Navigating the divide: When Artificial Intelligence doesn’t agree with the Manager.," Accounting. (August 2020).
  • Dissertation Committee Chair, "ESG Mireporting: Role of Assurance, Assurance Provider, ESG Issue Chracteristics and Personal Environmentalism in Employee Reporting Decisions," Accounting. (August 2019 - May 2023).
  • Dissertation Committee Chair, "Client Narcissism and the Decision-to-Switch Tax Professionals," Accounting. (August 2017 - 2021).
  • Dissertation Committee Chair, "THREE ESSAYS ON THE EFFECTS OF EXECUTIVES’ INFORMAL NETWORKS ON SHAREHOLDER VALUE, FINANCIAL AND TAX REPORTING OUTCOMES," Accounting. (2015 - 2020).
  • Dissertation Committee Chair, Accounting. (2013 - 2016).
  • Dissertation Committee Member, Accounting. (2014 - 2015).
  • Dissertation Committee Member, Finance, Insurance, Real Estate and Law. (2014 - 2015).
  • Dissertation Committee Chair, Accounting. (2011 - 2013).
  • Dissertation Committee Member, Accounting. (2010 - 2011).

Research

Published Intellectual Contributions

    Journal Article

  • Iyer, G.S., Kaszak, S. Lower Taxes or Better Year-End Position - What do taxpayers prefer?. Journal of Accounting and Public Policy.
  • Hunt, N.C., Iyer, G.S., Jimenez, P.D. (2019). Election Outcome and Tax Compliance: The Role of Political Party Affiliation, Affect Balance, and Trust in Government. Applied Psychology.
  • Hunt, N.C., Iyer, G.S. (2018). The effect of tax position and personal norms: An analysis of taxpayer compliance decision using paper and software. Advances in Accounting. 41
  • Iyer, G.S., Reckers, P. (2017). Leader follower dynamics in ethical lapses in tax practice. Advances in Accounting. 36 1-10.
  • Jimenez, P.D., Iyer, G.S. (2016). Tax compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance. Advances in Accounting. 34 17-26.
  • Ravindran, S., Iyer, G.S. (2014). Organizational and knowledge management related antecedents of knowledge use: the moderating effect of ambiguity tolerance. Information Technology & Management.
  • Carmona, S., Iyer, G.S., Reckers, P.M. (2014). Performance evaluation bias: A comparative study on the role of financial fixation, similarity to self and likeability.. Advances in Accounting.
  • Iyer, G.S., Jimenez, P., Reckers, P. (2012). Comparing the Top and Bottom Income Earners: Distribution of Income and Taxes in the United States. Journal of Accounting and Public Policy.
  • Iyer, G.S., McBride, D., Reckers, P. (2012). The Effect of a Decision Aid on Risk Aversion in Capital Investment Decisions. Advances in Accounting.
  • Iyer, G.S., Reckers, P.M. (2012). Decomposition of Progressivity and Inequality Indices. Journal of Accounting and Public Policy.
  • Carmona, S., Iyer, G.S., Reckers, P.M. (2011). The Impact of National Culture, Incentive Schemes and Communication Mechanisms on. Advances in Accounting.
  • Iyer, G.S., Reckers, P.M., Sanders, D. (2010). A Field Experiment to Explore the Effects of Detection and Penalties Communications and. Advances in Accounting. 236-245.
  • Nehmer, R.A., Iyer, G.S. (2010). FASB Standards: The Result of Legitimation Crisis. Alliance Journal of Business Research.
  • Sanders, D., Iyer, G., Reckers, P. (2010). Successfully Increasing Compliance in Washington State. Tax Notes.
  • Iyer, G.S., Jennings, M. (2010). Judges Attitude toward the public accounting profession. Advances in Accounting.
  • Govind, I.S., Reckers, P.M., Sanders, D. (2010). Increasing Tax Compliance in Washington State - A Field Experiment. National Tax Journal. 7-30.
  • Iyer, G.S., Ravindran, S. (2009). Influence of Usefulness and Incentives on Knowledge Contribution and Reuse. Journal of Knowledge Management. 13 (9) 410-430.
  • Iyer, G.S., Reckers, P.M., Sanders, D. (2008). Influence of Accountability and Penalty Awareness on Tax Compliance. Journal of the American Taxation Association.
  • Iyer, G.S., Schmidt, A., Seetharaman, A. (2008). The effect of Standardized Tax Rates, average tax rates and the distribution of income on tax progressivity. Journal of Accounting and Public Policy. 27 88-96.
  • Iyer, G.S., Schmidt, A., Seetharaman, A. (2008). The effects of standardized tax rates, average tax rates, and the distribution of income on tax progressivity. Journal of Accounting and Public Policy. 27 (1) 88-96. Elsevier BV. http://dx.doi.org/10.1016/j.jaccpubpol.2007.11.006
  • Iyer, G.S., Reckers, P. (2007). The Interacitve Influence of the CEO, Image, NAS, and Risk Assessment. Managerial Auditing Journal. 22 895-912.
  • Iyer, G.S., Whitecotton, S. (2006). Redefining Materiality: An Exercise to Restore Ethical Financial Reporting. Advances in Accounting. 23 49-83.
  • Iyer, G.S., Ravindran, S., Reckers, P.M. (2006). Procurement of IT Consulting Services and Firm Specific Characteristics. Journal of the Association for Information Systems.
  • Iyer, G.S., Iyer, V.M., Mishra, B. (2003). The Impact of Non-Audit Service Fee Disclosure Requirements on Audit Fee and Non-Audit Service Fee in the United Kingdom. Advances in Accounting. 127-140.
  • Englebrecht, T., Henry, L., Iyer, G.S. (2001). Payroll Tax Incidence: An Empirical Investigation of Shifting the Payroll Tax Burden. Journal of Small Business Strategy. 12 82-98.
  • Iyer, G.S., Seetharaman, A. (2000). An Evaluation of Alternative Procedures for Measuring Horizontal Inequity. Journal of the American Taxation Association. 89-110.
  • Iyer, G.S., Seetharaman, A. (2000). An Evaluation of Alternative Procedures for Measuring Horizontal Inequity. Other. 22 (1) 89-110. American Accounting Association. http://dx.doi.org/10.2308/jata.2000.22.1.89
  • Hume, E.C., Larkins, E.R., Govind, I.S. (1999). On Compliance with Ethical Standards in Tax Return Preparation. Journal of Business Ethics. 18 229-239.
  • Iyer, G.S. (1997). Measuring the Statistical Significance of Differences in Income Inequality and Tax Progressivity: The Case of the Earned Income Credit. Journal of the American Taxation Association. 55-66.
  • Iyer, G.S., Iyer, V.M. (1996). Effect of Big 8 Mergers on Audit Fees: Evidence from the United Kingdom. Auditing: A Journal Of Practice And Theory. 123-132.
  • Englebrecht, T.D., Burgoon, B., Iyer, G.S. (1996). Grantors Should Beware when Borrowing from a Trust. Trusts & Estates. 48-55.
  • Iyer, G.S., Seetharaman, A., Englebrecht, T.D. (1996). An Analysis of the Distributional Effects of Replacing the Progressive Income Tas with a Flat Tax. Journal of Accounting and Public Policy. 83-110.
  • Iyer, G.S., Seetharaman, A., Englebrecht, T.D. (1996). An analysis of the distributional effects of replacing the progressive income tax with a flat tax. Journal of Accounting and Public Policy. 15 (2) 83-110. Elsevier BV. http://dx.doi.org/10.1016/0278-4254(96)00013-0
  • Iyer, G.S., Seetharaman, A. (1995). A Comperison of Alternative Measures of Tax Progressivity: The Case of the child and Dependent Care Credit.. Journal of Accounting and Public Policy. 42-70.
  • Englebrecht, T.D., Iyer, G.S., Patterson, D. (1994). An Empirical Investigation of the Publication Productivity of Promoted Accounting Faculty.. Accounting Horizons. 45-68.
  • Englebrecht, T.D., Colburn, S.C., Iyer, G.S. (1994). Type F Reorganizations, The Jobco Manufacturing Company Decision. The CPA Journal. 28-32.
  • Englebrecht, T.D., Hume, E.C., Iyer, G.S. (1993). The Service Expands Interest Deduction Opportunity for ARMS. Journal of Real Estate Taxation. 79-84.

Presentations Given

  • Carmona, S., Iyer, G.S., Reckers, P.M., Performance Evaluation and National Culture, AAA Annual Meeting, New York, New York, (2009).
  • Iyer, G.S., Ravindran, S., Impact of Task Complexity and Document Recency on Knowledge contribution and Reuse, Americas Conference on Information Systems, Keystone, Colorado, (2007).
  • Iyer, G.S., Seetharaman, A., Towards Understanding the Causes of Changing Tax Progressivity: A Graphical Analysis, AAA Annual Meeting, Washington D.C., District of Columbia, (2006).
  • Iyer, G.S., Ravindran, S., McCrelless, T., An Experimental Analysis of the Effect of Usefulness and Incentives on Knowledge Contribution and Reuse, Americas Conference on Information Systems, Acapulco, Mexico, (2006).
  • Iyer, G.S., Reckers, P.M., Carmona, S., The Impact of National Culture, Incentive Schemes and Communication Mechanisms on Balanced Scorecard Implementation, European Institute for Advanced Studies in Management, Brussels, Belgium, (2006).
  • Iyer, G.S., Ravindran, S., Exploring the Impact of Task complexity and Document Recency on Knowledge Contribution and Reuse, International Symposium on Information Systems, Hyderabad, India, (2006).
  • Iyer, G.S., Ravindran, S., McCreless, T., Influence of Usefulness and Incentives on Knowledge Contribution and Reuse, Whorkshop on Information Technologies and Systems, Milwaukee, Wisconsin, (2006).
  • Iyer, G.S., Integrating ERP and Inforamtion Technology in Accounting Curriculum, AAA Midwest Regional Meeting, Kansas City, Missouri, (2004).
  • Iyer, G.S., Integrating ERP and Information Technology in Accounting Curriculum, AAA Southeast Regional Meeting, Lexington, Kentucky, (2004).
  • Iyer, G.S., Seetharaman, A., An Evaluation of Alternative Procedures for Measuring Horizontal Inequity, AAA Annual Meeting, San Diego, California, (1999).
  • Iyer, G.S., Englebrecht, T., Payroll Tax Incidence: An Empirical Investigation of Shifting the Payroll Tax Burden, Southern Business Administration Association, unknown, (1999).
  • Iyer, G.S., Deis, D., Luehlfing, M., The Effects of Indirect v. Direct Contracting on Audit Procurement, AAA Annual Meeting, New Orleans, Mississippi, (1998).
  • Iyer, G.S., Seetharaman, A., Measuring Statistical Significance of Differences in Income Inequality and Tax Progrssivity, AAA Annual Meeting, Orlando, Florida, (1995).
  • Iyer, G.S., Hume, E.C., Larkins, E., The Impact of Ethical standards in Tax Return Preparation, AAA Southeast Regional Meeting, Miami, Florida, (1995).
  • Iyer, G.S., The Relation between Audit Qualifications and Tenure of the Auditor: an Empirical Investigation, AAA Southeast Regional Meeting, Miami, Florida, (1995).
  • Iyer, G.S., Englebrecht, T., Patterson, D., An Empirical Investigation of the Publication Productivity of Promoted Accounting Faculty, AAA Annual Meeting, San Francisco, California, (1993).
  • Iyer, G.S., Iyer, V., Effect of Big 8 Mergers on Audit Fees: Evidence from the United Kingdom, AAA Annual Meeting, San Francisco, California, (1993).
  • Iyer, G.S., Nehmer, R., FASB Standards: Result of legitimation Crisis: A tudy of APB Opinion No 11, SFAS 96 and SFAS 109, AAA Annual Meeting, San Francisco, California, (1993).
  • Iyer, G.S., Nehmer, R., FASB Standards: Result of legitimation Crisis: A Study of APB Opinion No 11, SFAS 96 and SFAS 109, Critical Perspectives in Accounting Conference, New York, New York, (1993).
  • Iyer, G.S., Carnes, G., Englebrecht, T., Early Adoption of SFAS96: An Intra-Period Accounting Choice, Georgia Summer Accounting Research Colloquium, Athens, Georgia, (1993).

    • Oral Presentation

  • Iyer, G.S. (Discussant), Discussant at AAA Annual Meeting New York 2009., AAA Annual Meeting, (2009).

    • Other

  • Iyer, G.S. (Author), Advances in Accounting, Online Tax Community and taxpayer decision, Western Washington University, Bellingham USA, United States of America. (2022).

    • Paper

  • Kaszak, S. (Author), Iyer, G.S. (Author), Reckers, P. (Author), ATA Mid year meeting, Narcissism and Opinion Shopping for tax advice, ATA, St. Louis, United States of America. (2022).
  • Hunt, N.C. (Author & Presenter), Iyer, G.S. (Author), Reckers, P. (Author), ABO Research Conference, Advancing Prospect Theory and Tax Compliance: A Study of Taxpayer Risk Perceptions, United States of America. (2018 - 2018).
  • Hunt, N.C. (Author & Presenter), Iyer, G.S. (Author), American Accounting Association - Annual meeting 2018, Election Outcome and Tax Compliance: The role of political party affiliation, affect balance, and trust in government., Washington DC, United States of America. (2018 - 2018).
  • Hunt, N. (Author & Presenter), Iyer, G.S. (Author), AAA Annual Meeting, American Accounting Association, United States of America. (2015 - 2015).

Service

University Service

  • Chairperson, Department Chairperson - Interim. (2022 - Present).
  • Program Coordinator, Doctoral Program. (2022 - Present).
  • Chairperson, DPC. (2022 - Present).
  • Chairperson, DPC Search Committee, RPTC. (2022 - Present).
  • Program Coordinator, MS Taxation. (2022 - Present).
  • Committee Member, Personnel Affairs. (August 1, 2021 - Present).
  • Program Coordinator, MS Taxation. (January 1, 2021 - Present).
  • Director, Center for Energy Accounting and Sustainability (formerly IPA). (June 1, 2023 - May 31, 2026).
  • Co-Chair, Doctoral Programs Committee. (January 1, 2020 - December 31, 2022).
  • Program Coordinator, MS Taxation. (January 1, 2020 - December 31, 2022).
  • Chairperson, Doctoral Programs Committee. (August 1, 2021 - May 31, 2022).
  • Chairperson, G. Brint Ryan Professor - Faculty search committee. (January 1, 2021 - December 2021).
  • Committee Member, RPTC. (January 1, 2020 - December 31, 2021).
  • Committee Chair, Personnel Affairs. (August 1, 2020 - May 31, 2021).
  • Other (Co-coordinator), Doctoral Program. (August 2018 - December 2019).
  • Co-Chair, Doctoral Programs Committee. (August 2018 - December 2019).
  • Chairperson, G. Brint Ryan Professor - Faculty search committee. (August 2018 - December 2019).
  • Other (Coordinator), MS Taxation. (August 2016 - December 2019).
  • Committee Member, RPT Committee. (August 2016 - December 2019).
  • Chairperson, Faculty search committee. (2017 - 2018).
  • Faculty Advisor, NABA. (2017 - 2018).
  • Chairperson, PAC. (2017 - 2018).
  • Chairperson, RPT Committee. (2017 - 2018).
  • Chairperson, Masters of Taxation - Assessment. (2016 - 2018).
  • Committee Member, Ph.D Committee. (2015 - 2018).
  • Committee Member, RPT Committee. (2016 - 2017).
  • Faculty Advisor, Beta Alpha Psi. (2016 - 2016).
  • D&T Tax Challenge. (2011 - 2011).
  • Faculty advisor BAY. (2011 - 2011).
  • Faculty-in-Residence - Kerr Hall. (2011 - 2011).
  • P&T, Doctoral Committee. (2011 - 2011).
  • PAC and Search Committee. (2011 - 2011).
  • Assessment of MTax. (2010 - 2010).
  • D&T Tax Challenge Faculty Advisor. (2010 - 2010).
  • Faculty advisor BAY. (2010 - 2010).
  • P&T. (2010 - 2010).
  • PAC. (2010 - 2010).
  • Committee Member, Masters Program Committee. (September 1, 2009 - August 31, 2010).
  • D&T Tax Challenge Faculty. (2009 - 2009).

Public Service

  • Other (Other Community Service Activities), Kerr Hall. (October 2010 - December 2010).

Professional Service

  • Editorial Review Board Member, Journal of Accounting and Public Policy. (July 2023 - Present).
  • Editorial Review Board Member, Advances in Accounting. (January 2023 - Present).
  • Editor, Associate Editor, Accounting Horizons. (August 2019 - August 2020).
  • Editorial Review Board Member, Advances in Accounting - Journal. (2016 - 2018).
  • Committee Member, AAA Annual Meeting. (2010 - 2010).
  • Editor, Associate Editor, Advances in Accounting. (2010 - 2010).
  • Committee Member, AAA Annual Meeting. (2009 - 2009).
  • Editor, Associate Editor, Advances in Accounting. (2009 - 2009).