Pradeep Sapkota

Assistant Professor

University of North Texas

Department of Accounting

(410) 708-3476

Email: Pradeep.Sapkota@unt.edu

Education

PhD, Louisiana State University, 2019

Major: Accounting
Dissertation: "The Interplay Among Tax Specialists, Corporate Tax Behavior, and Tax Accrual Quality"
Certificate, University of Arkansas at Little Rock, 2010

Major: Taxation
Specialization: Graduate Certificate in Taxation
MAcc, University of Arkansas at Little Rock, 2010

Major: Accounting
BBA, Southern Arkansas University, 2008

Major: Accounting and Finance

Professional Positions

Academic - Post-Secondary

Assistant Professor, University of North Texas. University of North Texas. (2019 - Present).

Professional

Controller/Finance and Technology Manager, Arkansas Society of CPAs. Arkansas Society of CPAs. (2010 - 2015).
Staff Tax Accountant, Simkin CPA, LLC. Simkin CPA, LLC. (2008 - 2009).
Staff Accountant, William P. Cook & Associates, PLLC. William P. Cook & Associates, PLLC. (2007 - 2008).

Licensures and Certifications

Certified Public Accountant, Arkansas State Board of Public Accountancy. (2014 - Present).

Professional Memberships

American Accounting Association. (2015 - Present).

Development Activities

Continuing Education Program, UNT Division of Research and Innovation DC Fellow, UNT. United States of America. (2023 - 2024).
Continuing Education Program, Faculty First Flight, University of North Texas. Denton,TX,United States of America. (2019 - 2020).
Continuing Education Program, New Faculty Consortium, American Accounting Association and EY Foundation. Leesburg,VA,United States of America. (January 2020).

Teaching

Teaching Experience

University of North Texas

ACCT 4300 - Federal Income Taxation, 23 courses.
ACCT 4951 - Honors College Capstone Thesis, 1 course.
ACCT 5320 - Taxation of Flow Through Entities, 1 course.
ACCT 6010 - Seminar on Advanced Topics in Accounting Research, 3 courses.

Teaching at Other Institutions

Louisiana State University, ACCT 3221 Income Tax Accounting I, Spring 2019.
Louisiana State University, ACCT 2001 Introduction to Financial Accounting, Summer 2018.

Directed Student Learning

Dissertation Committee Co-Chair, Accounting. (2023).
Dissertation Committee Member, Accounting. (2023).
Supervised Research, "First Year Summer Paper," Accounting. (2024 - 2024).
Supervised Research, "Second Year Summer Paper," Accounting. (2023 - 2023).
Undergraduate Honors Thesis Chair, Accounting. (2023 - 2023).
Undergraduate Honors Thesis Chair, Accounting. (2021 - 2022).
Supervised Research, Accounting. (2021 - 2021).

Awards and Honors

Outstanding Undergraduate Accounting Faculty Award, UNT Beta Alpha Psi. (2022).
ATA/Deloitte Teaching Innovation Award, American Accounting Association and Deloitte.
Lloyd Morrison Award (Excellent Teaching by Graduate Students), Louisiana State University.
Heibatollah Sami PhD Student Scholarship, Louisiana State University.

Research

Published Intellectual Contributions

Journal Article

Rapley, E., Sapkota, P., Stekelberg, J. (2024). Do Investments in Tax Planning Attract Monitoring by Tax Authorities?. Journal of Accounting and Public Policy.
Cheng, C., Hennes, K., Perez, D., Sapkota, P. (2024). Examining Tax-Related Restatements in the Oil and Gas Industry. Journal of Forensic & Investigative Accounting.
Johnston, J.A., Reichelt, K.J., Sapkota, P. (2023). Measuring Financial Statement Disaggregation Using XBRL. Journal of Information Systems.
Kipp, P., Mathew, J., Sapkota, K., Sapkota, P. (2023). Reporting Cash Tips Income for Income Tax Purposes. Journal of Forensic & Investigative Accounting.
Abbott, L., Barber, R., Buslepp, B., Sapkota, P. (2023). Do Investors Use Audit Partner Identification? Evidence From the KPMG ‘Steal the Exam’ Scandal. Auditing: A Journal Of Practice And Theory.
Cheng, C., Hennes, K., Sapkota, P. (2022). The Nonlinear Relation between Effective Tax Rates and Tax-Related Restatements. Accounting Horizons.
Cheng, C., Sapkota, P., Yurko, A.J. (2020). A Case Study of Effective Tax Rates Using Data Analytics. Issues in Accounting Education.
Kumar, G., Paul, P., Sapkota, P. (2012). The Largest Corporate Fraud in India: Satyam Computer Services Limited. Other. 4 (2)

Presentations Given

Oral Presentation

Sapkota, P. (Author & Presenter), Reichelt, K. (Author & Presenter), Johnston, J. (Author), Tulane University Workshop, An Alternative Measure of Disclosure Quality: Financial Statement Disaggregation Using the SEC’s Financial Statement Data Sets, New Orleans, LA, United States of America. (2018).

Panel Presentation

Sapkota, P. (Panelist), 2024 AAA ATA Teaching and Curriculum Conference, Taxceptional Beginnings: Crafting Extraordinary Intro to Tax Courses, Long Beach, California, United States of America. (2024 - 2024).

Paper

Guragai, B. (Author), Sapkota, P. (Author & Presenter), Seetharaman, A. (Author), 2024 AAA Southwest Regional Conference, Chief Accounting Officers and Financial Statement Usefulness, Galveston, Texas, United States of America. (2024 - 2024).
Klaus, J. (Author), Masli, A. (Author), Sapkota, P. (Author & Presenter), 2024 Annual Conference of the Journal of Accounting and Public Policy, Access to IT-Capable Employees and the Relevance of Financial Information, Madrid, Spain, Spain. (2024 - 2024).
Sapkota, P. (Author & Presenter), 2022 AAA Annual Meeting, External Audit Firm Tax Expertise and Effective Tax Planning, San Diego, California, United States of America. (2022 - 2022).
Sapkota, P. (Author & Presenter), 2022 CAAA Annual Conference, External Audit Firm Tax Expertise and Effective Tax Planning, Saskatoon, Canada, Canada. (2022 - 2022).
Hossain, M. (Author & Presenter), Saha, P. (Author), Sapkota, P. (Author), 2022 JCAE Annual Symposium and Doctoral Consortium, Information Precision, Access to Information, and Small Earnings Surprises, United States of America. (2022).
Sapkota, P. (Author & Presenter), Reichelt, K. (Author), Johnston, J. (Author), Louisiana State University Internal Workshop, An Alternative Measure of Disclosure Quality: Financial Statement Disaggregation Using the SEC’s Financial Statement Data Sets, Baton Rouge, LA, United States of America. (2017).
Sapkota, P. (Author & Presenter), Abbott, L. (Author), Buslepp, B. (Author), Louisiana State University Internal Workshop, Do Investors Prefer a PCAOB-Registered Auditor? An Analysis Using Reg A+ Offerings, Baton Rouge, LA, United States of America. (2017).

Scholarly Meeting Contribution

Sapkota, P. (Author & Presenter), 2021 EAA Annual Congress, External Audit Firm Tax Expertise and Effective Tax Planning, Virtual, Romania. (2021).
Sapkota, P. (Author & Presenter), Cheng, C. (Author & Presenter), Yurko, A. (Author & Presenter), 2020 ATA Mid-Year Conference, Innovations in Teaching Tax, American Accounting Association, Fort Worth, TX, United States of America. (2020).
Sapkota, P. (Author), Abbott, L. (Author), Barber, R. (Author & Presenter), Buslepp, B. (Author), 2020 Auditing Mid-Year Conference, Do Investors Find Audit Partner Identification Useful? Evidence from the KPMG ‘Steal the Exam’ Scandal, American Accounting Association, Houston, TX, United States of America. (2020).
Sapkota, P. (Author), Boucree, C. (Author & Presenter), Dickinson, V. (Author), 2019 AAA Annual Meeting, Conditional Life Cycle and Industry Specialist Auditors, American Accounting Association, San Francisco, CA, United States of America. (2019).
Sapkota, P. (Author & Presenter), Cheng, C. (Author & Presenter), Yurko, A.J. (Author & Presenter), 2019 AAA ATA Meeting, A Case Study of Effective Tax Rates Using Data Analytics, American Accounting Association, Washington, DC, United States of America. (2019).
Sapkota, P. (Author), Cheng, C. (Author & Presenter), Yurko, A.J. (Author), 2019 AAA Intensive Data and Analytics Summer Workshop, A Case Study of Effective Tax Rates Using Data Analytics, American Accounting Association and EY Foundation, Orlando, FL, United States of America. (2019).
Sapkota, P. (Author), Cheng, C. (Author & Presenter), Yurko, A.J. (Author), 2019 AAA Mid-Atlantic Conference, A Case Study of Effective Tax Rates Using Data Analytics, American Accounting Association, Pittsburgh, PA, United States of America. (2019).
Sapkota, P. (Author), Reichelt, K. (Author & Presenter), Johnston, J. (Author), 2018 AAA Annual Meeting, An Alternative Measure of Disclosure Quality: Financial Statement Disaggregation Using the SEC’s Financial Statement Data Sets, American Accounting Association, Washington, DC, United States of America. (2018).
Sapkota, P. (Author & Presenter), Cheng, C. (Author), Hennes, K. (Author), 2018 AAA Annual Meeting, Abnormal Effective Tax Rates and Tax-related Restatements, American Accounting Association and EY Foundation, Washington, DC, United States of America. (2018).
Sapkota, P. (Author), Reichelt, K. (Author & Presenter), Johnston, J. (Author), 2018 Annual Congress of the European Accounting Association, An Alternative Measure of Disclosure Quality: Financial Statement Disaggregation Using the SEC’s Financial Statement Data Sets, Milan, Italy, Italy. (2018).
Sapkota, P. (Author), Reichelt, K. (Author), Johnston, J. (Author & Presenter), 2018 FMA Asia Pacific Conference, An Alternative Measure of Disclosure Quality: Financial Statement Disaggregation Using the SEC’s Financial Statement Data Sets, Hong Kong, Hong Kong. (2018).
Sapkota, P. (Author & Presenter), Cheng, C. (Author), Hennes, K. (Author), 2018 Southwest Region AAA Meeting, Abnormal Effective Tax Rates and Tax-related Restatements, American Accounting Association and EY Foundation, Albuquerque, NM, United States of America. (2018).
Sapkota, P. (Author & Presenter), The Interplay among Specialists, Corporate Tax Behavior, and Tax Accrual, United States of America. (2018).
Sapkota, P. (Author & Presenter), Kumar, G. (Author), Paul, P. (Author), 2011 AAA Annual Meeting, The Largest Corporate Fraud in India: Satyam Computer Services Limited, American Accounting Association, Denver, CO, United States of America. (2011).

Symposium

Sapkota, P. (Author), Boucree, C. (Author & Presenter), Dickinson, V. (Author), 2019 PhD Project – Baruch College Research Symposium, Conditional Life Cycle and Industry Specialist Auditors, New York, NY, United States of America. (2019).

Service

University Service

Other (Coordinator), Exit Survey Coordinator. (2022 - Present).
Committee Member, Personnel Affairs Committee. (2022 - Present).
Faculty Advisor, Professional Accounting Student Society. (2019 - Present).
Faculty Advisor, Nepalese Students Association - UNT. (2020 - 2023).
Faculty Mentor, RCOB Mentor Program. (2019 - 2023).
Committee Member, Academic Policy Committee. (2021 - 2021).
Committee Member, Recruitment Committee. (2021 - 2021).
Committee Member, Department Taskforce: Best Practices to Minimize Cheating. (2020).

Public Service

Officer, Treasurer, Nepali Academics in America. (2023 - 2025).

Professional Service

Reviewer, Ad Hoc Reviewer, European Accounting Review. (2023 - Present).
Reviewer, Conference Paper, 2022 AAA Annual Conference. (2022 - Present).
Reviewer, Ad Hoc Reviewer, Advances in Accounting. (2022 - Present).
Committee Member, ATA Annual Meeting Program Committee. (2022 - Present).
Committee Member, ATA Annual Meeting Program Committee. (2022 - Present).
Committee Member, ATA Research and Methodologies Committee. (2022 - Present).
Committee Member, ATA Technology Committee. (2022 - Present).
Reviewer, Ad Hoc Reviewer, Heliyon. (2022 - Present).
Reviewer, Ad Hoc Reviewer, Journal of Accounting Education. (2021 - Present).
Reviewer, Ad Hoc Reviewer, Accounting Horizons. (2020 - Present).
Other (Editorial Advisory Board), J. of Forensic & Investigative Accounting. (2019 - Present).
Reviewer, Ad Hoc Reviewer, J. of Forensic & Investigative Accounting. (2019 - Present).
Other (Editorial Advisory Board), Oil, Gas & Energy Quarterly. (2019 - Present).
Reviewer, Conference Paper, AAA Auditing Sectional Meeting. (2024 - 2024).
Reviewer, Conference Paper, AAA Southwest Region Conference. (2024 - 2024).
Committee Chair, ATA Technology Committee. (2023 - 2024).
Reviewer, Conference Paper, ATA Mid-Year Meeting. (2023 - 2023).
Reviewer, Conference Paper, 2021 AAA SouthWest Regional Conference. (2021).
Reviewer, Conference Paper, 2020 AAA Annual Meeting. (2020).
Reviewer, Conference Paper, 2020 AAA SouthWest Regional Conference. (2020).
Reviewer, Conference Paper, 2020 American Accounting Association Financial Accounting and Reporting Section Midyear Meeting. (2020).
Reviewer, Conference Paper, 2019 AAA Auditing Sectional Meeting. (2019).
Reviewer, Conference Paper, 2019 Mid-Atlantic Region Meeting. (2019).
Officer, Other Officer (Representative), Wharton Research Data Services (WRDS), Louisiana State University. (2018 - 2019).
Reviewer, Conference Paper, 2018 AAA American Taxation Association Sectional Meeting. (2018).
Reviewer, Conference Paper, 2018 AAA Annual Meeting. (2018).
Reviewer, Conference Paper, 2018 AAA Southwest Regional Meeting. (2018).
Other (Student Ambassador), Society of Louisiana CPAs. (2015 - 2016).
Track Organizer, 2015 AICPA & CPA/SEA Interchange. Naples, FL. (2015).