Govind S. Iyer
University of North Texas
Accounting
Email:

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 5300, Federal Taxation of Income, 5 courses.
ACCT 5310, Tax Research and Administrative Procedure, 9 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. (2010 – 2010).

Other. (2009 – 2009).

Directed Student Learning

Dissertation Committee Chair,"Navigating the divide: When Artificial Intelligence doesn’t agree with the Manager.," Accounting. (August 2020 – Present).

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

Invited discussant

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

Oral Presentation

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

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, 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, 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).

Other Institutional Service Activities, 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).

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).

Public Service

Other, Kerr Hall. (October 2010 – December 2010).