ADVANDCES IN TAXATION VOLUME 1 ppt

LIST OF CONTRIBUTORS
Kenneth E. Anderson Department of Accounting and
Information Management, University
of Tennessee, TN, USA
Anne L. Christensen College of Business, Montana State
University, MT, USA
Mary Ann Hofmann Walker College of Business, Appalachian
State University, NC, USA
Ira Horowitz University of Florida, FL, USA
Cynthia M. Jackson Accounting Group, College of Business
Administration, Northeastern University,
MA, USA
Rex Karsten Department of Management, University
of Northern Iowa, IA, USA
Claire K. Latham Department of Accounting, College of
Business, Washington State University,
WA, USA
Tracy S. Manly School of Accounting, University of
Tulsa, OK, USA
James J. Maroney Accounting Group, College of Business
Administration, Northeastern University,
MA, USA
William A. Raabe Ohio State University, OH, USA
Timothy J. Rupert Accounting Group, College of Business
Administration, Northeastern University,
MA, USA
vii
Dennis Schmidt College of Business, Montana State
University, MT, USA
Craig T. Schulman Department of Economics, Texas A&M
University, TX, USA

Deborah W. Thomas Department of Accounting, Sam M.
Walton College of Business, University of
Arkansas, AR, USA
Gerald E. Whittenburg School of Accountancy, College of
Business Administration, San Diego State
University, CA, USA
LIST OF CONTRIBUTORSviii
EDITORIAL BOARD
Kenneth E. Anderson
University of Tennessee
Caroline K. Craig
Illinois State University
Anthony P. Curatola
Drexel University
Ted D. Englebrecht
Louisiana Tech University
Philip J. Harmelink
University of New Orleans
D. John Hasseldine
University of Nottingham
Peggy A. Hite
Indiana University-Bloomington
Beth B. Kern
Indiana University-South Bend
Gary A. McGill
University of Florida
Janet A. Meade
University of Houston
Michael L. Roberts
University of Colorado-Denver

David Ryan
Temple University
Dan L. Schisler
East Carolina University
Toby Stock
Ohio University
ix
AD HOC REVIEWERS
Lawrence Brown
Georgia State University
Michael Calegary
Santa Clara University
Deborah Garvey
Santa Clara University
Jeffrey Gramlich
University of Southern Maine
Robert Halperin
Hong Kong Polytechnic
University
Cherie Hennig
Florida International University
Mary Ann Hofmann
Andrews University
Yongtae Kim
Santa Clara University
Bruce Lubich
University of Maryland –
University College
Steven Matsunaga
University of Oregon

John Phillips
University of Connecticut
Debra Sanders
Washington State University
Michael Schadewald
University of Wisconsin-
Milwaukee
Jerrold Stern
Indiana University
Robert Yetman
University of California – Davis
xi
STATEMENT OF PURPOSE
Advances in Taxation is a refereed academic tax journal publis hed annually.
Academic articles on any aspect of Federal, state, local, or international
taxation will be considered. These include, but are not limited to, compli-
ance, education, law, planning, and policy. Interdisciplinary research in-
volving economics, finance, or other areas also is encouraged. Acceptable
research methods include any analytical, behavioral, descriptive, legal,
quantitative, survey, or theoretical approach appropriate to the project.
Manuscripts should be readable, relevant, and rigorous. To be readable,
manuscripts must be understandable and concise. To be relevant, manu-
scripts must be directly related to substantive issues inherent in the system of
taxation. To be rigorous, manuscripts should scrupulously follow the ten-
ants of sound research design and execution. Conclusions must follow log-
ically from the evidence and arguments presented. Reasonable assumptions
and logical development are essential for theoretical manuscripts.
AIT welcomes comments from readers.
Additional information regarding the journal is available at the Advances
in Taxation link at />Editorial correspondence pertaining to manuscripts should be forwarded

to:
Professor Suzanne Luttman
Santa Clara University
Accounting Department
500 El Camino Real
Santa Clara, CA 95053
Suzanne Luttman
Series Editor
xiii
AN EXAMINATION OF TAX
SCHOLARS’ PUBLICATIONS
Anne L. Christensen and Claire K. Latham
ABSTRACT
This study examines the research productivity of three samples of tax
scholars with accounting Ph.Ds. We compare publication activity in the
pre-tenure period for each sample and in the first 25, 15, and 10 years for
scholars whose careers began in 1977/1978, 1987/1988, and 1993/1994,
respectively. The percentage of publications in ‘‘academic’’ journals in the
pre-tenure period has increased from 38 to 42 to 47 percent for the 77/78,
87/88, and 93/94 tax scholars, respectively. The average number of ac-
ademic and professional publications combined were 3.51 for 77/78
scholars, 5.87 for 87/88 scholars, and 4.00 for 93/94 scholars.
INTRODUCTION
Has the publication activity of tax accounting scholars changed over time?
In a study of where the 25 most productive accounting faculties published
from 1973 to 1977, Windal (1981, p. 656) states, ‘‘Tax specialists, of course,
tend to publish in tax journals.’’ He then identifies tax journals as The
Journal of Taxation, Taxes, and the Tax Adviser, a selection which indicates
that he expects tax scholars to publish their research primarily in ‘‘profes-
sional’’ journals, i.e., journals read primarily by tax practitioners. Kozub,

Sanders, and Raabe (1990) studied publication productivity by business
Advances in Taxation, Volume 17, 3–35
Copyright r 2007 by Elsevier Ltd.
All rights of reproduction in any form reserved
ISSN: 1058-7497/doi:10.1016/S1058-7497(06)17001-5
3
school tax faculties from 1981 to 1988 in eight academic and 22 professional
journals. They found that faculty members at eight of the 35 most prolific
tax publication schools published primarily in ‘‘academic’’ journals, i.e.,
journals direct ed toward academic audiences. Yet, at the three most pro-
ductive schools in their study, the tax scholars also published a significant
number of articles in professional journals.
The purpose of this study is to examine the overall publication produc-
tivity of tax scholars and to determine how much tax scholars publish in tax,
accounting, and other professional and academic journals in different stages
of their careers. Individuals listed in Prentice-Hall Accounting Faculty Di-
rectories (Hasselback, 1978–1997) with a teaching or research interest in tax
are designated tax scholars.
1
It is important to develop an understanding of
tax scholars’ publication activity because it is closely linked to promotion
and tenure decisions (Henderson, Ganesh, & Chandy, 1990) as well as salary
(Gomez-Mejia & Balkin, 1992). This information also may be helpful in
setting performance goals for and evaluating tax scholars at different stages
of their careers. There is increasing emphasis on assessment in university
settings, including assessing publica tion activity across scholars at different
stages in their careers (Swanson, 2004). In keeping with this growing in-
terest, our purpose is to capture a broad range of publication activity across
different journal classifications from the careers of scholars who have em-
phasized tax as a specialty.

Across universities, differences in focus and standards can signal that
publications in some journal s are more highly valued than those in other
journals (Schultz, Meade, & Khurana, 1989 ; Cargile & Bublit z, 1986). As
the mission of a particular school changes over time, so too may its em-
phasis on publications in different types of journals. Some universities may
emphasize and reward publication in professional journals as building
bridges to the professional tax community. Other universities may empha-
size publication in academic journals as expanding the boundaries of
knowledge and the reputation of the school. Still other schools may value
publications in educational journals as a means of improving pedagogy. The
degree to which work in other business disciplines is acknowledged also
varies among universities (Swanson, 2004). While there appears to be no
single standard for all universities for the publication activities of tax schol-
ars, we can see how much and where these scholars have successfully pub-
lished in different time periods in the past.
This study contributes to the tax scholar research productivity literature
by examining intradisciplinary and interdisciplinary publications in a wide
range of journals in several different time periods. We provide measures of
ANNE L. CHRISTENSEN AND CLAIRE K. LATHAM4
research productivity in tax, accounting, and non-tax/non-accounting jour-
nals in early as well as later time periods in scholars’ careers. Publication
activity in the highest-rated accounting journals is noted. Our productivity
measures are further divided into separate measures of publications in
journals with primarily professional or academic readership, thereby ex-
tending the discussion raised in prior literature.
We select three samples of tax scholars who received an accounting Ph.D.
and then took tenure track positions at U.S. universities. We then examine
their publication records in the first seven years of their careers as well as
during later time periods. We refer to scholars in the first seven years of their
careers as new scholars. The ‘‘93/94’’ sample consists of 1993 and 1994

graduates, the ‘‘87/88’’ sample of 1987 and 1988 graduates, and the ‘‘77/78’’
sample of 1977 and 1978 graduates. We then search ABI Inform, CCH
Federal Tax Articles, the EconLibrary Database, and the Social Science
Citation Index to develop publ ication records for each member of our sam-
ples.
2
We classify academic publications into three categories based on the
journals in which the articles appeared (1) tax, (2) accounting, and (3) non-
tax/non-accounting journals. We adopt the same classification strategy for
publications in professional journals. We also create a separate category for
publications in education journals. Academic and professional journals are
then differentiated on the basis of primary readership, which is determined
on the basis of publications such as Cabell’s Directory of Publishing Op-
portunities in Acco unting: 2001–2002.
In terms of overall productivity, we find that the 93/94 new tax accounting
scholars published an average of 4.0 articles in the first seven years of their
careers compared to 5.87 articles for the 87/88 scholars and 3.51 for the
77/78 scholars. We observe that while publications in professional journals
continue to be a significant part of tax scholars’ research portfolios, the
percentage of publications in academic journals has increased from 38 to 42
to 47 percent, respectively for 77/78, 87/88, and 93/94 new tax scholars. In
the latter part of their careers, the percentage of publications in academic
journals for the 77/78 and 87/88 scholars declines slightly, but not signifi-
cantly. In addition, we find that the aggregate number of articles published
in The Accounting Review by tax scholars in the first seven years of their
careers decreased from twelve to nine to four by the 77/78, 87/88, and 93/94
scholars, respectively.
The remainder of this article is organized as follows. The next section
describes the motivation and research questions. We then discuss the re-
search design followed by the results. The paper concludes with a discussion

of the findings and implications for future research.
An Examination of Tax Scholars’ Publications 5
MOTIVATION AND RESEARCH QUESTIONS
Overall Research Productivity Measures
Kozub et al. (1990) provide evidence on the publication activity of business
school tax faculty in 30 journal s (eight academic and 22 professional ) from
1981–1988. Their study is one of the few studies that specifically examines
the productivity of tax faculty and it includes many more tax journals than
any prior study. Christensen, Finger, and Latham (2002) show that research
productivity measures are affected by the number and type of journals in-
cluded. Their study documents considerably greater research productivity
for new accounting scholars when publications in non-accounting journals
are included in the productivity measures. This held true for scholars em-
ployed at both accounting doctoral and non-doctoral granting institutions.
As our starting point, we determine the research productivity of new tax
scholars using productivity measures that include publications from an ex-
tensive list of journals. The first research question is:
Question 1. How productive are new tax scholars when the productivity
measures include publications from an extensive list of tax, accounting,
and non-accounting journals?
We compute the average number of publications per new scholar in all
types of journals as wel l as in academic and professional journals. These
averages are computed separately for the 9 3/94, 87/88, and 77/78 scholars.
We further divide the samples into individuals employed at accounting
doctoral granting and non-doctoral granting schools be cause prior research
shows higher research productivity levels for the doctoral granting schools
(Christensen et al., 2002; Read, Rama, & Raghunandan, 1998; Englebrecht,
Iyer, & Patterson, 1994; Campbell & Morgan, 1987; Milne & Vent, 1987).
3
Differences in Productivity Measures for Publications in Professional

and Academic Journals
Windal ( 1981) suggested that tax facu lty would direct their pub lication efforts
toward a professional au dience. However, Kozub et al. (1990) find evidence o f
significant tax faculty publication efforts directed at both professional and
academic audiences. Bricker and Previts (1990) provide evidence that as the
nature of the professoriate changed and accounting scholars were required t o
have doctorates, accounting scholars shifted their research efforts toward ques-
tions of interest t o an academic audience rather than a p rofessional audience.
ANNE L. CHRISTENSEN AND CLAIRE K. LATHAM6
They sugges t that this shift may have isolated the ac ademic community from
the practice community. We examine whether new tax scholars, who started
their careers in three different time periods, in clude pub lications in pro fessional
journals in their research portfolios. Hence, o ur second question is:
Question 2. Has the quantity of new tax accounting scholars’ publications
in professional journals changed over time?
If we find that tax scholars who received their degrees at different points
in time publish a substantial amount in professional journals as well as in
academic journals, it suggest s that tax scholars have not become isolated
from the professional tax community.
Publications in Highest Rated Journals
New scholars’ publication records are evaluat ed in terms of both quantity
and quality. A number of studies have measured perceptions of the quality
of accounting, business, and tax journals over the years (Swanson, 2004 ;
Brown & Huefner, 1994; Hall & Ross, 1991; Hull & Wright, 1990; Raabe,
Kozub, & Sanders, 1987). Although schools and individuals do differ in
perceptions of which journals are of highest quality, we can use the con-
sistently top-rated journals from prior studies to observe the frequency with
which tax scholars publish in specific journals and whether there have been
changes in publication rates over time. Thus our third research question is:
Question 3. Has the tendency for new tax scholars, as a group, to publish

in the highest rated tax and accounting journals changed over time?
We provide information on the number of articles published by new tax
scholars in highly rated as well as common outlets.
Timing within Careers: Academic and Professional Publications
The importance of publishing in academic journals has increased over
time (Ettredge & Wong-On-Wing, 1991; Hagerman & Hagerman, 1989;
Campbell & Morgan, 1987). Such pressure may lead tax scholars to focus
their early research efforts on empirical or theoretical work publishable in
academic journals. However, there is also pressur e to have a sufficient
number of publications in particular time periods. Zivney, Berton, and
Gavin (1995, p. 11) found that only 40 percent of accounting graduates
publish in academic accounting journals and 23 percent publish in what they
define as the top three accounting journals (The Accounting Review, Journal
An Examination of Tax Scholars’ Publications 7
of Accounting Research, and Journal of Accounting and Economics). Hence,
to have a sufficient number of publications, new scholars may also direct
their efforts toward applied research that is published in professional
journals.
As the number of years since obtaining the doctoral degree increases,
scholars may believe that it is increasingly difficult to undertake empirical
or theoretical research. Such individuals may believe that they are more
likely to be successful in undertaking applied research, publishable in
professional journals. In contrast, scholars may hone their empirical or
theoretical research skills over time and thus develop a competitive advan-
tage for later career publishing in academic journals. The fourth research
question addresses the timing of types of publications within scholars’
careers:
Question 4. Do publ ications in professional journal s versus academic
journals typically occur earlier or later in the careers of tax accounting
scholars?

To examine this question that considers a much longer timeline, we in-
clude tax scholars’ publications in academic and professional journals from
before the Ph.D. was granted through year 10 for the 93/94 scholars, year
15 for the 87/88 scholars, and year 25 for the 77/78 scholars (herea fter,
‘‘Expanded 93/94,’’ ‘‘Expanded 87/88,’’ and ‘‘Expanded 77/78’’ samples).
Publications in Different Types of Journals
To gain additional understanding of the research and publication activities
of tax scholars, we further classify publications into those published in tax
journals (e.g., The Journal of the American Taxation Association and The
Tax Adviser), those published in accounting journals (e.g., The Accounting
Review and Journal of Accountancy ), and those published in business and
society journals (e.g., Journal of Finance and Journal of European Business).
We also examine publications in education journals by tax scholars (e.g.,
Issues in Accounting Education and Journal of Accounting Education). We
then address the fifth research question:
Question 5. Has the tendency for tax scholars to publish their research in
tax, accounting, business and society, or educational journals changed
over time?
Publications in tax journals are likely to advance knowledge within the
tax co mmunity, while publications in accounting journals are likely to
ANNE L. CHRISTENSEN AND CLAIRE K. LATHAM8
advance knowledge in the broader accounting community. Publications in
business and/or society journals reach audiences outside the accounting
discipline and may be viewed favorably or unfavorably depending upon the
mission of the particular school. Publications in educational journals may be
included in either research or teaching portfolios of scholars, again de-
pending upon the mission of the school.
RESEARCH DESIGN
Selection of Tax Scholars
This paper provides evidence on changes in outlet choice by new tax schol-

ars over time. To examine these changes, we compile samples of tax grad-
uates in three different time periods and focus on their publication
portfolios before graduation and in the six years following the Ph.D.
4
These publications were likely to be considered in the scholars’ tenure de-
cisions.
5
We use the Accounting Faculty Directory (Hasselback, 1996) to
identify all tax scholars who obtained their degrees from U.S. universities.
To increase the sample size, we pool 1994 and 1993 tax graduates, making
the assumption that there are no systematic differences between successive
years. We compile two additional samples to compare with the 94/93 sam-
ple. One sample is made up of 1987 and 1988 tax graduates and the other
consists of 1977 and 1978 tax graduates.
6
Only tax scholars listed as ‘‘Assistant’’ or ‘‘Associate’’ were included in
the samples to ensure they were tenure-track. We determine the scholars’
first employers and omit scholars with non-U.S. employ ers. This process
results in a 93/94 sample of 51 tax scholars, an 87/88 sample of 46 tax
scholars, and a 77/78 sample of 45 tax scholars.
The employers of tax scholars in the three samples are further classified by
whether they offer accounting doctoral programs. Of the 51 scholars in the
93/94 sample, 11 were employed at universities with accounting Ph.D. pro-
grams. The 87/88 sample contains 23 of 46 and the 77/78 sample includes 26
of 45 scholars employed by schools with accounting Ph.D. programs.
Measures of Productivity
Consistent with a number of other studies that examine the productivity
of scholars who receive tenure (Christensen et al., 2002; Englebrecht
et al., 1994 ; Hagerman & Hagerman, 1989; Campbell & Morgan, 1987;
An Examination of Tax Scholars’ Publications 9

Milne & Vent, 1987), we measure productivity by counting published ar-
ticles. As noted previously, we measur e new tax scholar producti vity by
including articles that were likely to be considered for tenure decisions.
Therefore, we include all pre-Ph.D. publications (with no time limit), pub-
lications in the year of graduation, and publications within the following six
years. We include only articles that exceed two pages in length and exclude
book reviews, dissertation summaries, and commentaries. We do count
discussant comments that are published in journals such as the Journal of
Accounting Research Supplement an d The Journal of the American Taxation
Association Supplement.
7
For research question 4, which examines publication activity over a
longer time horizon, we extend the time frame to include publications
through year 10 for the 93/94 scholars, 15 for the 87/88 scholars, and 25 for
the 77/78 scholars.
Publication Data
After selecting the tax scholar samples, we searched ABI Inform, CCH
Federal Tax Articles, the EconLibrary Database, and the Social Science Ci-
tation Index to develop comprehensive publication records for each member
of our samples.
8
We conducted an author name search for the scholars in
each database and used cross-references to ensure that we also captured
those publications in which our scholars were not the lead authors.
9
We classified both academic and professional publications into three cat-
egories based on the journals in which the articles appeared tax, accounting,
and non-tax/non-accounting journals. We consider journals with the word
‘‘tax’’ in the title as tax journals and journals with the word ‘‘accounting’’ or
‘‘auditing’’ as accounting journals.

10
We also include publications in edu-
cation journals as a separate category. Academic and professional journals
are differentiated on the basis of primary readership according to Cabell’s
Directory of Publishing Opportunities in Accounting (Cabell & English, 2001–
2002a), Cabell’s Directory of Publishing Opportunities in Economics, and
Finance (Cabell & English, 2001–2002b), Cabell’s Directory of Publishing
Opportunities in Management (Cabel l & English, 2001–2002c), Cabell’s
Directory of Publishing Opportunities in Marketing (Cabell & English,
2001–2002d), The Author’s Guide to Accounting and Financial Reporting
Publications (Vargo & Vargo, 1998–1999), and the International Guide to
Accounting Journals (Spiceland & Agrawal, 1988). Our sample scholars
published in 212 different journals. Using the classification scheme noted
above, three of the journals are classified as academic tax, 28 as academic
ANNE L. CHRISTENSEN AND CLAIRE K. LATHAM10
accounting, and 75 as academic non-tax/non-accounting. Within the pro-
fessional journal classification, 29 are classified as tax, 23 as accounting
journals, and 50 as non-tax/non-accounting journals. Four of the journals
are classified as education journals.
11
A list of the journals in which our
scholars published along with the corresponding classification and the
number of articles published in each journal is provided in the appendix.
RESULTS
Overall Research Productivity Measures
To address the first question, Table 1 presents research productivity meas-
ures for the 93/94, 87/88, and 77/78 samples. Counting a comprehensive list
of academic, professional, and educational journal publications results in a
smaller percentage of non-publishers than found in many prior studies of
accounting research productivity (Christensen et al., 2002; Read et al., 1998;

Englebrecht et al., 1994). Among the 93/94 tax scholars, only five or 9.8
percent had no publications. For 87/88 and 77/78 tax scholars, only four
(8.7 percent) and eight (17.8 percent) scholars had no publications.
12
Twenty
scholars (29 for 87/88, 11 for 77/78) published articles in both academic and
professional journals. In contrast, 12 scholars (6 for 87/88, 12 for 77/78)
published exclusively in academic journals and 14 scholars (7 for 87/88,
14 for 77/78) published exclus ively in professional journals. The average
number of publications per 93/94 (87/88; 77/78) scholar was 4.00 (5.87,
3.51). This average includes those scholars who ha d no publications.
13
When tax scholars employed at schools with accounting Ph.D. programs
are compared to scholars employ ed at schools without accounting Ph.D.
programs, we find fewer non-publishers and a higher average number of
publications at the Ph.D. granting institutions for all three samples. As
indicated in Table 1, at Ph.D. granting institutions, only one individual in
each of the three samples had no publications, while four, three, and seven
individuals in the 93/94, 87/88, and 77/78 samples at non-doctoral granting
institutions had no publications. The 93/94 scholars employed at doctoral
granting schools had an average of 4.64 publications compared to 3.82
publications at non-doctoral granting institutions (t ¼ 0.79, p ¼ 0.217).
14
The average number of publications for 87/88 (77/78) scholars employed
at doctoral granting institutions was 7.70 (4.88) compared to an average
of 4.04 (1.63) for scholars employed at non-doctoral granting institutions
(87/88 t ¼ 2.78, po0.01; 77/78 t ¼ 3.35, po0.01).
15
An Examination of Tax Scholars’ Publications 11
Table 1. Research Productivity Statistics for 93/94, 87/88, and 77/78 Ph.D. Tax Graduates.

Number of Tax Scholars
All Employed at schools with Ph.D.
programs
Employed at schools without Ph.D.
programs
93/94
(1)
87/88
(1)
77/78
(1)
93/94
(2)
87/88
(2)
77/78
(2)
93/94
(1)
87/88
(1)
77/78
(1)
93/94
(2)
87/88
(2)
77/78
(2)
93/94

(1)
87/88
(1)
77/78
(1)
93/94
(2)
87/88
(2)
77/78
(2)
Total tax scholars
(n)
51 46 45 51 46 45 11 23 26 11 23 26 40 23 19 40 23 19
Non-publishers 5 4 8 16 7 5 1 1 1 2 1 1 4 3 7 14 6 4
Total tax scholars
with
publications
46 42 37 35 39 40 10 22 25 9 22 25 36 20 12 26 17 15
Total tax scholars
with
publications in
both academic
and professional
journals
20 29 11 7 21 23 6 15 10 2 13 14 14 14 1 5 8 9
Tax scholars with
publications in
academic
journals only

1261213 974 476 7682572 1
Tax scholars with
publications in
professional
journals only
14 7 14 15 9 10 0 3 8 1 2 5 14 4 6 14 7 5
Total number of
publications
204 270 158 96 252 506 51 177 127 29 159 325 153 93 31 67 93 181
ANNE L. CHRISTENSEN AND CLAIRE K. LATHAM12
Total number of
publications in
academic
journals
95 113 60 49 96 156 42 86 50 23 72 133 53 27 10 26 24 23
Total number of
publications in
professional
journals
109 157 98 47 156 350 9 91 77 6 87 192 100 66 21 41 69 158
Distribution of total publications per scholar
Mean 4.00 5.87 3.51 1.88 5.48 11.22 4.64 7.70 4.88 2.64 6.91 12.46 3.82 4.04 1.63 1.68 4.04 9.53
Median 3.00 5.00 2.00 2.00 4.50 7.00 4.00 6.00 3.50 3.00 5.00 8.50 3.00 3.00 1.00 1.00 2.00 6.00
Standard
deviation
3.01 4.77 3.57 1.90 5.94 14.68 3.56 5.35 3.79 1.80 6.50 16.34 2.86 3.24 2.19 1.90 5.05 12.29
Distribution of total academic publications per scholar
Mean 1.86 2.46 1.33 0.96 2.09 3.47 3.82 3.74 1.92 2.09 3.13 5.12 1.32 1.17 0.53 0.65 1.04 1.21
Median 1.00 1.00 1.00 0 1.00 1.00 3.00 3.00 1.00 2.00 3.00 2.00 1.00 1.00 0 0 0 1.00
Standard

deviation
2.28 3.16 2.10 1.54 2.30 5.38 3.19 3.90 2.48 1.92 2.38 6.50 1.64 1.34 1.02 1.27 1.69 1.69
Distribution of total professional publications per scholar
Mean 2.14 3.41 2.18 0.92 3.39 7.76 0.82 3.96 2.96 0.55 3.78 7.35 2.50 2.87 1.11 1.03 3.00 8.32
Median 2.00 3.00 1.00 0 1.00 3.00 1.00 3.00 1.00 0 1.00 3.00 2.00 2.00 0.00 1.00 1.00 5.00
Standard
deviation
2.55 3.88 3.26 1.57 5.78 14.58 0.87 4.67 3.69 1.04 6.68 16.21 2.75 2.89 2.21 1.69 4.82 12.32
Notes: (1) represents first seven years of publication records; for 1977 graduates, it is years 1977–1983, for 1978, it is years 1978–1984, for 1987,
it is years 1987–1993, for 1988, it is years 1988–1994, for 1993, it is for years 1993–1999, and for 1994, it is for years 1994–2000; (2) represents
publication records up through year 25 for the 77/78 scholars (for 1977 graduates, it is years 1984-2002, for 1978 graduates it is years 1985–
2003), records up through year 15 for 87/88 scholars (for 1987 graduates, it is years 1994–2002, for 1988 graduates, it is years 1995–2003);
records up through year 10 for 93/94 scholars (for 1993 graduates it is years 2000–2003, and for 1994 graduates, it is years 2001–2004).
An Examination of Tax Scholars’ Publications 13
Differences in Publication Outlet Over Time
Question 2 explores whether the tendency of new tax scholars to publish
in professional journals has changed over time. As indicated in Table 1, the
93/94 tax scholars published 53.4 percent (109/204) of their articles in pro-
fessional journals compared to 58.1 percent (157/270) for 87/88 tax scholars
and 62 percent (98/158) for 77/78 tax scholars. The average number of
published professional articles for 93/94 tax scholars was 2.14, which is less
than the average number for 87/88 tax scholars, 3.41 articles, but not much
less than the average number for 77/78 tax scholars, 2.18 articles. An
ANOVA test indicates the difference among the average number of pro-
fessional articles for these three groups of scholars is not significant
(F ¼ 2.325, p ¼ 0.102).
16
These results indicate that publications in profes-
sional journals may have declined somewhat but continue to be an impor-
tant component of the research portfolios of new tax scholars.

The average number of academic articles for the 93/94, 87/88, and 77/78
tax scholars is 1.86, 2.46, and 1.33, respectively. The differences in these
averages are not statistically significant (ANOVA, F ¼ 2.21, p ¼ 0.113).
However, when both professional and academic articles are added together,
the overall average number of articles for the 87/88 tax scholars (5.87) is
significantly greater than the overall average for the 93/94 tax scholars (4.00)
and the 77/78 tax scholars (3.51) (ANOVA, F ¼ 4.865, po0.01).
Publications in Highest Rated Journals
Question 3 examines the frequency with which new tax scholars publish in
highly rated journals.
17
Table 2 presents the number of articles published in
selected journals for the 93/94, 87/88, and 77/78 tax scholar s. We find the
number of articles published by tax scholars in The Accounting Review
steadily declined from 12 articles (0.27 per scholar) by the 77/78 scholars to
nine (0.20 per scholar) by the 87/88 scholars and four (0.08 per scholar) by
the 93/94 scholars. During the same time period, the number of articles
published in The Journal of the American Taxation Association steadily rose
from four (0.09 per scholar) by the 77/78 scholars to 18 (0.39 per scholar) by
the 87/88 scholars to 25 (0.49 per scholar) by the 93/94 scholars. The tax
scholars in our three groups almost never publish in Accounting, Organi-
zations, and Society, but occasionally publish in the Journal of Accounting
and Economics, the Journal of Accounting Research, and the National Tax
Journal. Differences in the years that various journals actually began pub-
lication make it difficult to draw conclusions regarding the tendency for tax
ANNE L. CHRISTENSEN AND CLAIRE K. LATHAM14
Table 2. Publications of 93/94, 87/78, and 77/88 Tax Ph.D. Graduates in Selected Journal.
Journal (year started) Articles Published Both before and within Seven
Years of Receipt of Ph.D.
Articles Published after Seven Years

Publications by
scholars in the
93/94 sample
(N ¼ 51
scholars)
Publications by
scholars in the
87/88 sample
(N ¼ 46
scholars)
Publications by
scholars in the
77/78 sample
(N ¼ 45
scholars)
Publications by
scholars in the
87/88 sample
(N ¼ 46
scholars)
Publications by
scholars in the
77/78 sample
(N ¼ 45
scholars)
Publications by
scholars in the
93/94 sample
(N ¼ 51
scholars)

J. of Am. Tax Assoc. (1979) 25 (13)
a
18 (13) 4 (4) 16 (10) 18 (11) 7 (6)
Adv. In Taxation (1987) 4 (4) 10 (7) 0 7 (6) 2 (1) 2 (2)
National Tax J. (1948) 2 (2) 3 (3) 2 (2) 1 (1) 5 (5) 4 (3)
Acct. Horizons (1987) 3 (3) 5 (4) 0 3 (3) 9 (5) 0
Acct. Org. & Soc. (1976) 0 0 1 (1) 0 1 (1) 0
Accounting Review (1926) 4 (3) 9 (6) 12 (10) 4 (3) 17 (7) 6 (5)
Cont. Acct. Res. (1984) 2 (2) 3 (3) 0 3 (3) 7 (3) 0
J. of Acct. & Econ. (1979) 5 (3) 2 (1) 3 (2) 4 (2) 3 (2) 2 (2)
J. Acct. & Pub. Pol. (1982) 5 (5) 2 (2) 3 (3) 0 5 (4) 2 (1)
J. of Acct. Research (1963) 5 (4) 4 (4) 8 (4) 4 (3) 15 (6) 4 (4)
J. of Taxation (1915) 3 (2) 7 (6) 10 (7) 4 (3) 17 (9) 0
Tax Adviser (1910) 17 (7) 26 (15) 16 (8) 18 (10) 44 (14) 9 (2)
Tax. for Acct. /PTS
b
(1938) 12 (9) 17 (11) 17 (9) 25 (10) 28 (11) 0
Taxes (1923) 8 (5) 14 (11) 23 (11) 15 (7) 36 (10) 7 (4)
An Examination of Tax Scholars’ Publications 15
Table 2. (Continued )
Journal (year started) Articles Published Both before and within Seven
Years of Receipt of Ph.D.
Articles Published after Seven Years
Publications by
scholars in the
93/94 sample
(N ¼ 51
scholars)
Publications by
scholars in the

87/88 sample
(N ¼ 46
scholars)
Publications by
scholars in the
77/78 sample
(N ¼ 45
scholars)
Publications by
scholars in the
87/88 sample
(N ¼ 46
scholars)
Publications by
scholars in the
77/78 sample
(N ¼ 45
scholars)
Publications by
scholars in the
93/94 sample
(N ¼ 51
scholars)
CPA Journal (1931) 15 (11) 13 (9) 7 (5) 14 (8) 35 (9) 8 (4)
J. of Accountancy (1906) 5 (3) 11 (8) 2 (2) 6 (4) 6 (5) 6 (5)
Nat. Pub. Acct. (1956) 5 (4) 5 (5) 0 4 (4) 29 (6) 3 (3)
Acct. Ed. J. (1988) 2 (2) 5 (4) 0 4 (4) 0 0
J. of Acct. Ed. (1983) 2 (2) 3 (3) 1 (1) 2 (2) 6 (6) 3 (3)
Iss. in Acct. Ed. (1983) 0 5 (4) 0 1 (1) 1 (1) 1 (1)
Total 124 162 109 135 284 64

a
13 scholars published 25 articles in JATA in the time period that stretches from before they earned their Ph.D. through 6 years following
graduation.
b
In 1998, Warren, Gorham, and LaMont combined Taxation for Accountants and Taxation for Lawyers into Practical Tax Strategies.
ANNE L. CHRISTENSEN AND CLAIRE K. LATHAM16
scholars from different time periods to publish in highly rated journals. We
also note that only few articles by tax scholars are published in accounting
education journals.
Timing within Careers: Academic and Professional Publications
Question 4 explores whether publications in professional journals or aca-
demic journals occur earlier or later in tax scholars’ careers. Table 3 shows
when academic and professional articles occur during tax scholars’ careers.
For example, if a 93/94 tax scholar published two articles in academic
journals in year five, both articles would be included in the 17 articles for
year five in Panel A of Table 3. The number of publications of each type
relative to year of graduation for the 93/94, 87/88, and 77/78 tax scholars is
presented in Panels A, B, and C, respectively.
When we compare the number of publications in academic journals to the
number of publications in professional journals each year, we do note some
differences. The 93/94 scholars published the largest number of professional
articles in the pre-Ph.D. time period and the largest number of academic
articles in year six. This result suggests that these scholars experienced suc-
cess during their doctoral programs in writing articles targeted toward pro-
fessional journal audiences. The large number of academic publications in
year six is consistent with scholars publ ishing as many articles as pos sible
before tenure. For the 93/94 tax scholars, nearly 50 percent of the articles in
professional journals were published by year four and over 50 percent of the
articles in academic journals were published by year five. We then compare
the proportion of publications in professional journals to academic journals

in the pre-tenure time period (pre-Ph.D. through six years after Ph.D.) with
the post-tenure period (year seven through year 10) and find no significant
differences (X
2
¼ 0.523, p ¼ 0.536).
18
Table 3 Panel B provides an expanded time horizon for publications by
87/88 tax scholars. We note that the greatest number of professional pub-
lications occurs in year three and the greatest number of academic publi-
cations occurs in year five. Over 50 percent of both academic and
professional articles are published by year six. We compare the proportion
of publications in professional journals for both the primary time period
(pre-Ph.D. through six years after the Ph.D.) to the secondary time period
(years seven to 15 after the Ph.D.). There was no statistically significant
difference (X
2
¼ 0.476, p ¼ 0.490) between the early period (58 percent
in professional journals) and the later period (62 percent in professional
journals).
An Examination of Tax Scholars’ Publications 17
Table 3. Timing of 93/94, 87/88, and 77/78 Tax Ph.D. Graduates’ Publications Relative to Year of
Graduation.
Panel A: 93/94 sample (N ¼ 51 scholars)
Year Relative to Graduation All Publications Publications in Academic Journals Publications in Professional Journals
# % of 300 Cum. % # % of 144 Cum. % # % of 156 Cum.%
Pre-Ph.D. 32 10.7 10.7 10 6.9 6.9 22 14.1 14.1
0 10 3.0 13.7 3 2.1 9.0 7 4.5 18.6
1 11 3.7 17.4 6 4.2 13.2 5 3.2 21.8
2 26 8.7 26.1 12 8.3 21.5 14 9.0 30.8
3 24 8.0 34.1 9 6.3 27.8 15 9.6 40.4

4 30 10.0 44.1 16 11.1 38.9 14 9.0 49.4
5 35 11.7 55.8 17 11.8 50.7 18 11.5 60.9
6 36 12.0 67.8 22 15.3 66.0 14 9.0 69.9
7 28 9.4 77.2 16 11.1 77.1 12 7.7 77.6
8 23 7.7 84.9 15 10.4 87.5 8 5.1 82.7
9 20 6.7 91.6 11 7.6 95.1 9 5.8 88.5
10 25 8.4 100.0 7 4.9 100.0 18 11.5 100.0
Total 300 100% 144 100% 156 100%
Panel B: 87/78 sample (N ¼ 46 scholars)
Year Relative to Graduation All Publications Publications in Academic Journals Publications in Professional Journals
# % of 522 Cum. % # % of 209 Cum. % # % of 313 Cum.%
Pre-Ph.D. 19 3.6 3.6 5 2.4 2.4 14 4.5 4.5
0 11 2.1 5.7 2 1.0 3.3 9 2.9 7.3
1 17 3.3 9.0 6 2.9 6.2 11 3.5 10.8
ANNE L. CHRISTENSEN AND CLAIRE K. LATHAM18
2 46 8.8 17.8 20 9.6 15.8 26 8.3 19.1
3 53 10.2 28.0 20 9.6 25.4 33 10.5 29.6
4 39 7.5 35.5 21 10.0 35.4 18 5.8 35.4
5 48 9.2 44.7 22 10.5 45.9 26 8.3 43.7
6 37 7.1 51.8 17 8.1 54.1 20 6.4 50.1
7 39 7.5 59.3 14 6.7 60.8 25 8.0 58.1
8 36 6.9 66.2 14 6.7 67.5 22 7.0 65.1
9 32 6.1 72.3 13 6.2 73.7 19 6.1 71.2
10 26 5.0 77.3 7 3.3 77.0 19 6.1 77.3
11 25 4.8 82.1 12 5.7 82.8 13 4.2 81.5
12 21 4.0 86.1 7 3.3 86.1 14 4.5 86.0
13 23 4.4 90.5 9 4.3 90.4 14 4.5 90.5
14 24 4.5 95.0 8 3.8 94.3 16 5.0 95.5
15 26 5.0 100.0 12 5.7 100.0 14 4.5 100.0
Total 522 100% 209 100% 313 100%

Panel C: 77/78 sample (N ¼ 45 scholars)
Year Relative to Graduation All Publications Publications in Academic Journals Publications in Professional Journals
% of 664 Cum. % # % of 216 Cum. % # % of 448 Cum.%
Pre-Ph.D. 10
1.5 1.5
3
1.4 1.4
7
1.6 1.6
07
1.1 2.6
1
0.5 1.9
6
1.3 2.9
123
3.5 6.1
5
2.3 4.2
18
4.0 6.9
222
3.3 9.4
6
2.8 7.0
16
3.6 10.5
328
4.2 13.6
13

6.0 13.0
15
3.3 13.8
419
2.9 16.5
8
3.7 16.7
11
2.5 16.3
524
3.6 20.1
12
5.6 22.3
12
2.7 19.0
625
3.8 23.9
12
5.6 27.9
13
2.9 21.9
730
4.5 28.4
10
4.6 32.5
20
4.5 26.3
842
6.3 34.7
17

7.9 40.3
25
5.6 31.9
An Examination of Tax Scholars’ Publications 19
Table 3. (Continued )
Panel C: 77/78 sample (N ¼ 45 scholars)
Year Relative to Graduation All Publications Publications in Academic Journals Publications in Professional Journals
% of 664 Cum. % # % of 216 Cum. % # % of 448 Cum.%
926
3.9 38.6
6
2.8 43.1
20
4.5 36.4
10 27
4.1 42.7
9
4.2 47.3
18
4.0 40.4
11 28
4.2 46.9
7
3.2 50.5
21
4.7 45.1
12 27
4.1 51.0
11
5.1 55.6

16
3.6 48.7
13 33
5.0 56.0
11
5.1 60.7
22
4.9 53.6
14 31
4.7 60.7
12
5.6 66.3
19
4.2 57.8
15 22
3.3 64.0
8
3.7 70.0
14
3.1 60.9
16 30
4.5 68.5
9
4.2 74.2
21
4.7 65.6
17 38
5.7 74.2
14
6.3 80.5

24
5.4 71.0
18 18
2.7 76.9
3
1.4 81.9
15
3.3 74.3
19 17
2.5 79.4
6
2.8 84.7
11
2.5 76.8
20 28
4.2 83.6
7
3.2 87.9
21
4.7 81.5
21 30
4.5 88.1
4
1.9 89.8
26
5.8 87.3
22 28
4.2 92.3
6
2.8 92.6

22
4.9 92.2
23 27
4.1 96.4
6
2.8 95.4
21
4.7 96.9
24 10
1.5 97.9
7
3.2 98.6
3
0.6 97.5
25 14
2.1 100.0
3
1.4 100.0
11
2.5 100.0
Total 664
100%
216
100%
448
100%
ANNE L. CHRISTENSEN AND CLAIRE K. LATHAM20
The longest publication time horizon is presented in Table 3 Panel C for
the 77/78 tax scholars. For these scholars, we find that over 50 percent of
their academi c publications occur by year 11 and over 50 percent of their

professional publications occur by year 13. We test for differences in the
proportion of publications in professional journals for both the pre-tenure
and post-tenure periods. In the pre-tenure period, 62 percent of publications
were in professional journals; this percentage increased to 69.1 percent in the
post-tenure period. But again, there are no statistically significant differ-
ences among these percentages (X
2
¼ 2.641, p ¼ 0.104).
Publications in Different Types of Journals
The fifth research question considers whether tax accounting scholars pub-
lish their research in tax, accounting, business and society, or educational
journals. Table 4 presents the number and percentage of academic and
professional publications in each category for 93/94, 87/88, and 77/78 tax
scholars in the first seven years of their careers. This same information is
provided for the 93/94 scholars for years seven through 10 after the Ph.D.,
for 87/88 scholars for years seven through 15 after the Ph.D., and also for
years seven through 25 for the 77/78 tax scholars.
The 93/94 tax scholars in the first seven years of their careers published
32.6 percent of their academic articles in tax journals, 43.2 percent in ac-
counting journals, 20.0 percent in non-tax/non-accounting journals, and 4.2
percent in educational journals. When professional journals are considered,
these scholars published 45.9 percent in tax journals, 33.0 percent in ac-
counting journals, and 21.1 percent in non-tax/non-accounting journals.
Excluding the publications in educational journals, the proportion of ar-
ticles in tax, accounting, and non-tax/non-accounting journals is neither
statistically different (X
2
¼ 3.57, p ¼ 0.17) for academic and professional
publications in the first seven years of their careers nor statistically different
in years seven through 10 (X

2
¼ 0.455, p ¼ 0.80).
In the first seven years of their careers, the 87/88 tax scholars published
27.4 percent of their academic articles in tax journals, 36.3 percent in ac-
counting journals, 23.0 percent in non-tax/non-accounting journals, and
13.3 percent in education journals. In contrast, 63.1 percent of their pro-
fessional articles appeared in tax journals, 28.0 percent in accounting jour-
nals, and 8.9 percent in non-tax/non-accounting journals. Again excluding
education articles, we find the proportion of articles in each of the remaining
three categories does differ significantly for academic and professional pub-
lications (X
2
¼ 27.073, po0.01). In years seven through 15, and again
An Examination of Tax Scholars’ Publications 21
Table 4. Publications of 93/94, 87/88, and 77/78 Tax Ph.D. Graduates by Journal Classification.
Journal
Classification
Articles Published Both before and within Seven Years of
Receipt of Ph.D.
Articles Published after Seven Years
Through year 10 Through year 15 Through year 25
Publications by
the 93/94 sample
(N ¼ 51 scholars)
Publications by
the 87/88 sample
(N ¼ 46 scholars)
Publications by
the 77/78 sample
(N ¼ 45 scholars)

Publications by
the 93/94 sample
(N ¼ 51 scholars)
Publications by
the 87/88 sample
(N ¼ 46 scholars)
Publications by
the 77/78 sample
(N ¼ 45 scholars)
Academic tax 32.6% 27.4% 11.7% 26.5% 26.0% 15.4%
Academic
accounting
43.2% 36.3% 51.7% 53.1% 39.6% 53.2%
Academic non-
tax/non-
accounting
20.0% 23.0% 30.0% 10.2% 25.0% 26.3%
Education 4.2% 13.3% 6.7% 10.2% 9.4% 5.1%
Total academic 100% (95 articles) 100% (113
articles)
100% (60 articles) 100% (49 articles) 100% (96 articles) 100% (156
articles)
Professional tax 45.9% 63.1% 75.5% 36.2% 61.5% 46.9%
Professional
accounting
33.0% 28.0% 17.4% 53.2% 27.6% 37.7%
Professional non-
tax/non-
accounting
21.1% 8.9% 7.1% 10.6% 10.9% 15.4%

Total professional 100% (109
articles)
100% (157
articles)
100% (98 articles) 100% (47 articles) 100% (156
articles)
100% (350
articles)
Total articles 204 270 158 96 252 506
ANNE L. CHRISTENSEN AND CLAIRE K. LATHAM22