Faculty Profile

Govind Iyer

Title
Professor
Department
Accounting
College
College of Business
Professor
Accounting
College of Business

    

    

      


                          

            
Curriculum Vitae

            

              Click Here to View Faculty CV
            

          

        
                          

            
Education

            



  

  


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





          

        
                

          
Current Scheduled Teaching*


          
ACCT 5330.002, Taxation of C Corporations, Summer 2024 
ACCT 6950.716, Doctoral Dissertation, Spring 2024 
ACCT 5310.002, Tax Research and Administrative Procedure, Spring 2024 Syllabus


          
*
  Texas Education Code 51.974 (HB 2504) requires each institution of
  higher education to make available to the public, a syllabus for
  undergraduate lecture courses offered for credit by the institution.
  

        

      

    

  


    

    

      


        


          


            
Previous Scheduled Teaching*


            
                    

                    ACCT 6950.712, Doctoral Dissertation, Fall 2023 
                    

                    ACCT 5780.001, Professional Exam Competency, Fall 2023 Syllabus SPOT
                    

                    ACCT 5320.002, Taxation of Flow Through Entities, Fall 2023 Syllabus SPOT
                    

                    ACCT 6010.709, Seminar on Advanced Topics in Accounting Research, Summer 5W2 2023 
                    

                    ACCT 5330.002, Taxation of C Corporations, Summer 5W2 2023 Syllabus SPOT
                    

                    ACCT 6950.716, Doctoral Dissertation, Spring 2023 
                    

                    ACCT 5310.002, Tax Research and Administrative Procedure, Spring 8W2 2023  SPOT
                    

                    ACCT 3270.004, COST ACCOUNTING, Fall 2022 Syllabus SPOT
                    

                    ACCT 6950.712, Doctoral Dissertation, Fall 2022 
                    

                    ACCT 5780.001, Professional Exam Competency, Fall 2022 Syllabus SPOT
                    

                    ACCT 5320.002, Taxation of Flow Through Entities, Fall 2022 Syllabus SPOT
                    

                    ACCT 6010.709, Seminar on Advanced Topics in Accounting Research, Summer 5W2 2022  SPOT
                    

                    ACCT 5330.002, Taxation of C Corporations, Summer 5W2 2022 Syllabus SPOT
                    

                    ACCT 6950.716, Doctoral Dissertation, Spring 2022 
                    

                    ACCT 5310.002, Tax Research and Administrative Procedure, Spring 8W2 2022  SPOT
                    

                    ACCT 3270.004, COST ACCOUNTING, Fall 2021 Syllabus SPOT
                    

                    ACCT 4300.002, Federal Income Taxation, Fall 2021 Syllabus SPOT
                    

                    ACCT 5320.002, Taxation of Flow Through Entities, Fall 2021 Syllabus SPOT
                    

                    ACCT 4300.001, Federal Income Taxation, Summer 5W1 2021 Syllabus SPOT
                    

                    ACCT 5330.002, Taxation of C Corporations, Summer 5W2 2021 Syllabus SPOT
                    

                    ACCT 6950.716, Doctoral Dissertation, Spring 2021 
                    

                    ACCT 5310.002, Tax Research and Administrative Procedure, Spring 2021 Syllabus SPOT
                    

                    ACCT 3270.004, COST ACCOUNTING, Fall 2020 Syllabus SPOT
                    

                    ACCT 6950.706, Doctoral Dissertation, Fall 2020 
                    

                    ACCT 5320.002, Taxation of Flow Through Entities, Fall 2020 Syllabus SPOT
                    

                    ACCT 5330.002, Taxation of C Corporations, Summer 5W2 2020 Syllabus SPOT
                    

                    ACCT 6950.716, Doctoral Dissertation, Spring 2020 
                    

                    ACCT 6940.753, Individual Research, Spring 2020 
                    

                    ACCT 5310.002, Tax Research and Administrative Procedure, Spring 8W2 2020 
                    

                    ACCT 6950.706, Doctoral Dissertation, Fall 2019 
                    

                    ACCT 6940.751, Individual Research, Fall 2019 
                    

                    ACCT 5320.002, Taxation of Flow Through Entities, Fall 2019 Syllabus SPOT
                    

                    ACCT 6010.706, Seminar on Advanced Topics in Accounting Research, Summer 5W2 2019 
                    

                    ACCT 6950.716, Doctoral Dissertation, Spring 2019 
                    

                    ACCT 5310.002, Tax Research and Administrative Procedure, Spring 8W2 2019  SPOT
                    

                    ACCT 5320.001, Taxation of Flow Through Entities, Spring 2019  SPOT
                    

                    ACCT 6950.706, Doctoral Dissertation, Fall 2018 
                    

                    ACCT 4300.003, Federal Income Taxation, Fall 2018 Syllabus SPOT
                    

                    ACCT 5310.002, Tax Research and Administrative Procedure, Fall 2018  SPOT
                    

                    ACCT 5320.002, Taxation of Flow Through Entities, Fall 2018  SPOT
                    

                    ACCT 5360.001, Advanced Topics in Federal Taxation, Spring 2018  SPOT
                    

                    ACCT 6950.716, Doctoral Dissertation, Spring 2018 
                    

                    ACCT 5320.001, Taxation of Flow Through Entities, Spring 2018  SPOT
                    

                    ACCT 6940.751, Individual Research, Fall 2017 
                    

                    ACCT 5310.002, Tax Research and Administrative Procedure, Fall 2017  SPOT
                    

                    ACCT 5320.002, Taxation of Flow Through Entities, Fall 2017  SPOT
                    

                    ACCT 6010.705, Seminar on Advanced Topics in Accounting Research, Summer 5W1 2017 
                    

                    ACCT 5310.001, Tax Research and Administrative Procedure, Spring 2017  SPOT
                    

                    ACCT 5320.001, Taxation of Flow Through Entities, Spring 2017  SPOT
                    

                    ACCT 5360.001, Advanced Topics in Federal Taxation, Spring 2016 
                    

                    ACCT 6950.716, Doctoral Dissertation, Spring 2016 
                    

                    ACCT 5320.001, Taxation of Flow Through Entities, Spring 2016 
                    

                    ACCT 5360.001, Advanced Topics in Federal Taxation, Fall 2015  SPOT
                    

                    ACCT 6950.706, Doctoral Dissertation, Fall 2015 
                    

                    ACCT 5320.001, Taxation of Flow Through Entities, Fall 2015  SPOT
                    

                    ACCT 6940.751, Individual Research, Summer 5W1 2015 
                    

                    ACCT 5360.001, Advanced Topics in Federal Taxation, Spring 2015 
                    

                    ACCT 6940.753, Individual Research, Spring 2015 
                    

                    ACCT 5320.001, Taxation of Flow Through Entities, Spring 2015 
                    

                    ACCT 5360.001, Advanced Topics in Federal Taxation, Fall 2014 
                    

                    ACCT 6940.751, Individual Research, Fall 2014 
                    

                    ACCT 5320.001, Taxation of Flow Through Entities, Fall 2014 
                    

                    ACCT 6910.701, Special Problems, Summer 5W1 2014 
                    

                    ACCT 5360.001, Advanced Topics in Federal Taxation, Spring 2014 
                    

                    ACCT 5320.001, Taxation of Flow Through Entities, Spring 2014 
                    

                    ACCT 5360.001, Advanced Topics in Federal Taxation, Fall 2013 
                    

                    ACCT 5320.001, Taxation of Flow Through Entities, Fall 2013 
                    

                    ACCT 6950.701, Doctoral Dissertation, Summer 5W2 2013 
                    

                    ACCT 5360.001, Advanced Topics in Federal Taxation, Spring 2013 
                    

                    ACCT 6950.716, Doctoral Dissertation, Spring 2013 
                    

                    ACCT 5910.752, Special Problems, Spring 2013 
                    

                    ACCT 5320.001, Taxation of Flow Through Entities, Spring 2013 
                    

                    ACCT 4300.001, Federal Income Taxation, Fall 2012 
                    

                    ACCT 4300.002, Federal Income Taxation, Fall 2012 
                    

                    ACCT 6940.751, Individual Research, Fall 2012 
                    

                    ACCT 6940.752, Individual Research, Summer 5W2 2012 
                    

                    ACCT 5360.001, Advanced Topics in Federal Taxation, Spring 2012 
                    

                    ACCT 6940.752, Individual Research, Spring 2012 
                    

                    ACCT 5320.001, Taxation of Flow Through Entities, Spring 2012 
                    

                    ACCT 4300.001, Federal Income Taxation, Fall 2011 
                    

                    ACCT 4300.002, Federal Income Taxation, Fall 2011 
                    

                    ACCT 6940.751, Individual Research, Fall 2011 
                    

                    ACCT 5360.001, Advanced Topics in Federal Taxation, Spring 2011 
                    

                    ACCT 5320.001, Taxation of Flow Through Entities, Spring 2011 
                    

                    ACCT 4300.001, Federal Income Taxation, Fall 2010 
                    

                    ACCT 4300.002, Federal Income Taxation, Fall 2010 
                    

                    ACCT 5300.001, Federal Taxation of Income, Fall 2010 
                    

                    ACCT 5300.002, Federal Taxation of Income, Fall 2010 
                    

                    ACCT 4300.002, Federal Income Taxation, Spring 2010 
                    

                    ACCT 5300.002, Federal Taxation of Income, Spring 2010 
                    

                    ACCT 5320.001, Taxation of Flow Through Entities, Spring 2010 
                    

                    ACCT 4300.001, Federal Income Taxation, Fall 2009 
                    

                    ACCT 4300.002, Federal Income Taxation, Fall 2009 
                    

                    ACCT 5300.001, Federal Taxation of Income, Fall 2009 
                    

                    ACCT 5300.002, Federal Taxation of Income, Fall 2009 

          


          
*
  Texas Education Code 51.974 (HB 2504) requires each institution of
  higher education to make available to the public, a syllabus for
  undergraduate lecture courses offered for credit by the institution.
  

        

      

    

  

  
  	

	

	  

		

		   
Published Publications



  

  
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. 



	
		
		
	  

	

	

  
    
	

	

	  

		

		   	
		
		
	  

	

	

	
	

  
  
  

  	

		

		,  
			
				

					
					Overall
Summative Rating		
					Challenge and
Engagement Index		
					Response Rate
					
				

			
			
				

					
					
out of 5		
					
out of 7		
					%
 of 
students responded		
					
					
				

			
		


		
    
			
  • Overall Summative Rating (median):
    
			This rating represents the combined responses of students to the four global summative items and is presented to provide an overall index of the class’s quality. Overall summative statements include the following (response options include a Likert scale ranging from 5 = Excellent, 3 = Good, and 1= Very poor):
				
      
					
    • The course as a whole was
      • 
					
    • The course content was
      • 
					
    • The instructor’s contribution to the course was
      • 
					
    • The instructor’s effectiveness in teaching the subject matter was
      • 
				
    
			
    • 
			
  • Challenge and Engagement Index:
    
			This rating combines student responses to several SPOT items relating to how academically challenging students found the course to be and how engaged they were. Challenge and Engagement Index items include the following (response options include a Likert scale ranging from 7 = Much higher, 4 = Average, and 1 = Much lower):
				
      
					
    • Do you expect your grade in this course to be
      • 
					
    • The intellectual challenge presented was
      • 
					
    • The amount of effort you put into this course was
      • 
					
    • The amount of effort to succeed in this course was
      • 
					
    • Your involvement in course (doing assignments, attending classes, etc.) was
      • 
				
    
			
    • 
		

		CLOSE