UW-Whitewater Directory Search

Cummings, Richard

cummingr@uww.edu

At UW-Whitewater

Awards

Name

Date

Sponsor

Description

Who's Who Among America's Teachers

This award is given to educators students nominate as having an impact on their lives. I received this award in 2003 and 2004

Distinguished Educator of the Year

April 2002

Benedictine College

Annually, students, faculty, and staff nominate faculty members for this award. A committee of former award winners and students and the Dean select the award winner.

Education

Degree

Major

School

Year

Ph.D

Accounting Education, Adult & Foundations of Education, Characteristics of the Adult

Kansas State University

1995

M.B.A

Central Missouri State University

1978

B.S

Psychology

Missouri Western State College

1977

B.S.B.A.

Accounting

Missouri Western State College

1977

Certifications

Title

Sponsor

Date Obtained

Certified Public Accountant (C.P.A.) Wisconsin

Wisconsin Accounting Examining Board

January 01, 2007

Memberships

Name

Length of Membership

American Institute of Certified Public Accountants (AICPA)

November 1984 - Current

Wisconsin Institute of Certified Public Accountants (WICPA)

January 2005 - July 2011

American Accounting Association

November 2002 - July 2011

Conferences

Title

Co-Author(s)

Abstract

Performance and Growth Among De Novo Subchapter-S Banks

Kashian, Tittle, Westort

Prior research suggests that shareholder limitations under Subchapter S (Sub-S) status enhance performance but result in slow growth. A sample of up to 882 de novo banks, started between 2001 and 2014 and lasting at least two years, is used to test how ea...

Performance and Growth Among De Novo Subchapter-S Banks

Russell Kashian, Ron Tittle, Peter Westort

“Ecotourism on the Great Plains and Central America: Analysis from Comparative Policy and Accounting Principles”

Peter Longo, Jessa Schultis

Ecotourism in theory offers a balance between market forces and sound environmental policies. Ecotourism seems particularly appealing in rural settings. The appeal of the ecotourism addresses economic growth and environmental protections. This appeal wa...

Building a Case for Acive Learning:The Use of Lectures Versus other Classroom Activities at LMBC

Jon Werner, Carol Scovotti, James Bronson

Abstract An action learning process was used at a large Midwestern business college (“LMBC”) to promote greater use of active learning approaches in the classroom. At an all-college gathering, faculty received instruction and encouragement in the use of t...

Graduate Education: Developing High Quality Metrics to Recruit and Retain Students

Maxwell Hsu, Abbie Daly

The Effects of Subchapter S Election on Community and Minority Owned Banks

Russ Kashian, Peter Westort

Discussant of Teaching Technologies

Case Writers Workshop July 9-11, 2015

Please join with fellow academics for the 37th Annual Society for Case Research conference. At this collegial gathering, faculty collaboratively present and develop case studies. Conducted on the beautiful campus of Lipscomb University, participants will ...

Web Based Seminar May 19- June 4, 2015

Teaching with Cases Online May 19 - June 4, 2015 Timeline Day Date Individual Assignments Group Assignments Whole Class Activities Tuesday 19-May Participants receive link to course.ASSIGNMENT 1: Introduce yourself to your study group via discussion board...

Mitigating Hunger: The Value of Data from a Transdisciplinary and Multi-Institutional Framework/Africa Water Efficiency:A Data Envelopment Analysis of Water Efficiency in Africa and Developing Countries

Russell Kashian,Peter Longa, et al...

Mitigating Hunger: The Value of Data from a Multivariate Disciplinary and Institutional Framework Data are essential for guiding responses to global hunger. Data can become especially useful for mitigating world hunger when multiple disciplinary and in...

Case Teaching Methods Panel (75 minute presentation)

James Bronson, Carol Scovotti

Case Analysis: Amazon.com

Global Response to Natural Disaster: Reality, Theories, and Campus Response

Peter j. Longo

Building Strategic Alliances and Collaborative Work to Provide Multidisciplinary Solutions to Complex Problems: An Empirical Study

Peter Longo

Building Strategic Alliances and Collaborative Work to Provide Multidisciplinary Solutions to Complex Problems: An Empirical Study A 2011 visioning study published by the American Institute of Certified Public Accountants called, CPA Horizons 2025: A Ro...

Challenges and Opportunities of the Global Financial Crisis: An International Tax Policy Strategy

Russ Kashian, Michael Babington, Rashiqa Kamal, Peter Longo

Challenges and Opportunities of the Global Financial Crisis: An International Tax Policy Strategy Many countries throughout the world set their taxation policies differently. This paper will explore different countries’ tax policies from four different pe...

Dam Water Policy in the US and Italy: Recreation to Food

Perter Longo

Dam Water Policy in the US and Italy: Recreation to Food

Perter Longo

Discussant of Teaching Technologies

Educators Challenge in Adapting to CPA Horizons 2025:A Road Map for the Future

Peter J. Longo

Over 75,000 comments from Certified Public Accountants (CPA) went in to the year-long initiative that developed the CPA profession’s plan for the next decade called CPA Horizons 2025: A Road Map for the Future. This paper will discuss two components of th...

Health Care Reform: The Impact On Individual State Income Tax Imputed Income Tax Liability

Richard G. Cummings, Larry Garrison

The Global Impact of Estimating and Analyzing the Cost Efficiency of Subchapter S Banks

Russ P Kashian, Yannan Wang

The focus and drive of efficiency within the financial sector continues to be an area of consideration for both researchers and practitioners. A fundamental analysis of how well revenues are squeezed out of a basket of inputs is part and parcel to the so...

Accounting Ethics: An Interdisciplinary Approach

Dr. Peter Longo, Dr. Jean Rioux

The idea for this paper comes from a question that seems to be asked every semester in tax accounting classes. The question surfaces after students become aware of the Internal Revenue Code (IRC) expectation that taxpayers, when preparing their annual in...

Global Impact Of Tax Considerations For Displaced Workers

Larry R. Garrison

The current recession combined with the globalization of the economy, outsourcing of jobs, and business downsizing has resulted in thousands of workers experiencing the loss of their job. In addition to other circumstances that arise through the...

Economic and Accounting Implications of Choosing Subchapter S Tax Treatment for Corporations

Dr. Russ Kashian, Dr. Peter Westort

A challenge of a tax regime is to maximize the tax revenue gained while minimizing the market distortions created by the program. Given the ability of individuals and firms to modify their actions in response to taxes, it can be anticipated that they wil...

Innovative Learning Strategies in Distance Education: The Effect of Peer Case Feedback on a Second Case Presentation

Rita Czaja

Does the process of the student receiving anonymous peer feedback motivate students to do better second presentations? Students in an on-line course were randomly assigned to two groups of five to prepare a case presentation. Other students (not on the...

Subchapter S Corporations and Community Banking: Does Ownership Form Impact Efficiency

Russ Kashian, Peter Westort

Abstract While the Subchapter S form of ownership has existed for some time, until the passage of the Small Business Job Protection Act of 1996, commercial banks were required to organize as traditional corporations and were precluded from converting to ...

Multiple Choice Exams: Measuring Knowledge

Linda Holmes

Accounting Internship Programs: An Innovative Process of Matching Employers with Students

Linda Holmes, William Tatman

The Albrecht and Sacks (2000, 55) survey of 783 accounting professionals and educators indicated that internships are the best out-of-classroom learning activity. Accounting educators ranked the three to four month internships with companies twice as hig...

The Effects of Student Response Systems on Performance and Satisfaction: An Experiment in a Tax Accounting Class

Maxwell Hsu

Does the use of student response systems (clickers) in the classroom increase student performance on exams? Do students perceive a benefit to using clickers in the classroom? This study investigates the effect of student response systems on accounting s...

Business Faculty Time Management: Adaptations from Business

Linda Holmes

Teaching, research, and service expectations of the academic profession may sometimes seem overwhelming. Although much has been written about time management in general, there has not been much written about time management in the academic professions and...

The Effects of Student Response Systems on Performance, Innovation, and Satisfaction

Max Hsu

This study investigates the effect of student response systems on accounting students' performance, innovativeness, and satisfaction. Student response systems, also known as clickers, are handheld devices students use to answer PowerPoint generated multi...

Business Faculty Time Management: Lessons Learned from the Trenches

Linda Holmes

Effective Use of Education Benefits and Credits: Current Year Tax Planning

Larry Garrison

This paper explores (1) what are the education- related provisions in recent tax acts, (2) how are income and loans related to education excluded from income, (3) which education-related expense are deducted, (4) when education-related tax credits can be ...

International Implications of the Impact of Tax Preparer on Horizontal Equity

Peter Westort

The Impact of Tax Preparers on Horizontal Equity

Peter Westort

Prior studies of paid preparers have analyzed their association with complexity, prepayment position, marginal tax rates, and audit rates among other factors. There are no studies, however, of the association of paid preparers with horizontal equity. Us...

Doing Business in Russia: Accounting and Tax Issues

This hour-long presentation was made as one of the requirements for the Russian trip during the summer of 2004

Donating Automobiles to Charity: An Update

Larry Garrison

Due to the increase in the number of programs that allow for the donation of used automobiles to charitable organizations, the Internal Revenue Service has become concerned about the misuse of this method of charitable giving. The Service is concerned th...

The Emerging Accounting Profession in Russia

Robert Gruber

Since the beginning of Russia's conversion to a free market economy in 1991, the only thing that appears to be constant in Russia is change. Shifting from an economy where the government owned just about everything to a free market system provides many o...

United States Tax Policy

This was a presentation presented in which address U.S. Tax policy and its effect on the upcoming presidential.

Commerce and Tax Policies for Farmers on the Great Plains

Peter Longo

Tax Strategies for Higher Education

Larry Garrison

Characteristics of New Accounting Hires Asked For by Organizations

Carol Normand

In 1993, Johnson and Johnson (1995) analyzed classified newspaper advertisements to determine (1) what criteria were actually being used by organizations in their hiring practices and (2) how these criteria have changed over time. Since their study, sev...

Water for a Thirsty West: Marketing Northern Water

Peter J. Longo, University of Nebraska at Kearney

Mother nature does not recognize water problems. Yet, water problems, legal and physical, abound in the arid West. Population realities clearly indicate that despite the paucity of water in such localities as Las Vegas, Denver and other rapidly growing ...

All Publications

Title

Publisher

Type

Details

Date

Effective Use of Education-Related Tax Benefits and Credits

Journal of Accounting and Finance Research

Journal Article, Professional Journal

“Graduate Education: Developing High Quality Metrics to Recruit and Retain Students

International Journal of the Academic Business World

Journal Article, Academic Journal

Building a Case for Active Learning: The Use of Lecture Versus Other Classroom Activities at LMBC

Journal of Learning in Higher Education

Journal Article, Academic Journal

Vol. 14 Iss. 1 Pg. 7-15

March 2018

Mitigating Hunger through Transdisciplinary Collaboration

International Journal of the Academic Business World

Journal Article, Academic Journal

Vol. 11 Iss. 2 Pg. 31-38

September 2017

Educators’ Challenge in Adapting to CPA Horizons 2025: A Road Map for the Future Through Multidisciplinary Teams

International Journal of the Academic Business World

Journal Article, Academic Journal

Vol. 11 Iss. 1 Pg. 15-18

March 2017

Equity and Asset Growth Among Subchapter S Banks

Applied Economics Letters

Journal Article, Academic Journal

Vol. 23 Iss. 18 Pg. 4

September 2016

Business Students’ Perception Of University Library Service Quality And Satisfaction

Contemporary Issues In Education Research

Journal Article, Academic Journal

Vol. 7 Iss. 2 Pg. 137-144

April (2nd Quarter/Spring) 2014

Dam Policy: The Need For Global Governance

Journal of International Energy Policy

Journal Article, Academic Journal

Vol. 2 Iss. 2 Pg. 31-38

October (4th Quarter/Autumn) 2013

Ethics of Tax Law Compliance: An Interdisciplinary Perspective

American Journal of Business Education

Journal Article, Academic Journal

Vol. 5 Iss. 1 Pg. 95-102

January (1st Quarter/Winter) 2012

Estimating And Analyzing The Cost Efficiency Of Subchapter S Banks

Journal of Business & Economics Research

Journal Article, Academic Journal

Vol. 9 Iss. 7 Pg. 43-52

July (3rd Quarter/Summer) 2011

Taxation, Tax Policies and Income Taxes

Nova Science Publishers

Book, Chapter in Scholarly Book-New

Pg. 77-88

2010

Global Impact of Tax Considerations for Displaced Workers

International Business and Economics Research Journal

Journal Article, Academic Journal

Vol. 9 Iss. 9 Pg. 87-97

September 2010

Competitive Online Case Presentations

Accounting Educators Journal

Journal Article, Academic Journal

Vol. 20 Iss. 1 Pg. 47-61

June 2010

Does Ownership Form in Community Banking Impact Profitability?

Managerial Finance/Emerald Group Publishing

Journal Article, Academic Journal

Vol. 36 Iss. 2 Pg. 122-133

February 2010

Designing Competitions: How to Maintain Motivation for Losers

American Journal of Business Education

Journal Article, Academic Journal

Vol. 2 Iss. 9 Pg. 91-98

December 2009

Business Faculty Time Management: Lessons Learned from the Trenches

American Journal of Business Education

Journal Article, Academic Journal

Vol. 2 Iss. 1 Pg. 25-30

January (1st Quarter/Winter) 2009

The Association of Paid Income Tax Return Preparers with Horizontal Equity

Advances in Taxation

Journal Article, Academic Journal

Vol. 18 Iss. 1 Pg. 105-140

July (3rd Quarter/Summer) 2008

Accounting Internships: A Student Driven Approach

Journal of Business & Economics Research

Journal Article, Academic Journal

Vol. 5 Iss. 12 Pg. 1-12

December 2007

The Effects of Student Response Systems on Performance and Satisfaction: An Experiment in a Tax Accounting Class

Journal of College Teaching and Learning

Journal Article, Academic Journal

Vol. 4 Iss. 12 Pg. 21-26

December 2007

Bringing (cutting-edge) topics into the classroom

Wisconsin Institute of Certified Public Accountants

Journal Article, Professional Journal

Vol. 3 Iss. 3 Pg. 24-27

May 2007

Charitable Reform Provisions of the Pension Protection Act of 2006

The CPA Journal

Journal Article, Academic Journal

Vol. 77 Iss. 1 Pg. 14 - 23

January (1st Quarter/Winter) 2007

Developing Broad Business Perspective Competencies by Partnering with Practitioners

The College Teaching Methods and Styles Journal

Journal Article, Academic Journal

Vol. 2 Iss. 1 Pg. 39-47

June 2006

Exam 2 Strategy

The College Teaching Methods and Styles Journal

Journal Article, Academic Journal

Vol. 2 Iss. 1 Pg. 29-37

June 2006

The Emerging Accounting Profession in Russia

Journal of Accounting and Finance Research

Journal Article, Academic Journal

Vol. 13 Iss. 1 Pg. 111-115

April (2nd Quarter/Spring) 2006

Screening Criteria For Accounting Positions: An Update Of The Johnson And Johnson Study

Advances in Accounting Education

Journal Article, Academic Journal

Vol. 7 Pg. 149-169

January (1st Quarter/Winter) 2006

New Tax Law Changes the Rules for Donations of Automobiles

CPA Journal

Journal Article, Professional Journal

November 2005

Water for a Thirsty West: Marketing and Environmental Accounting for Northern Water

Forum of the Association for Arid Land Studies

Journal Article, Academic Journal

Vol. XIX Iss. 1 Pg. 60-69

December 2003

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