Williamson College of Business Administration |
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Contact
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Raymond Shaffer, D.B.A.
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| Dr. Shaffer's teaching interests are Taxation in Governmental and Nonprofit Accounting and Managerial or Financial Accounting. His research interests are Tax Policy; Effects of Tax Laws; Users of/ Usefulness of Governmental/ Nonprofit Financial Reporting; and Tax and Governmental/ Nonprofit Education. |
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Recent Publications
"Recapture Revisited: Changing Capital Gains Tax Law and Its Impact on Recapture in the Oil and Gas Industry," Oil & Gas Tax Quarterly; Volume 44, Number 4; pp. 515-530; June 1996; with Joseph W. Antenucci and Dennis D. Bensinger."Marginal Tax Rates for the Self-Employed Revisited," Tax Notes, Volume 68, Number 1; pp. 103-108; July 3, 1995; with Dennis D. Bensinger and Helen M. Savage.
"Have You Met the Employment Tax Due Dates?" Tax Practice, Volume 5, Number 5; pp. 323-325; January 30, 1995.
"New Tax Laws Impact on Charitable Activity," Arkansas Business and Economic Review, Volume 26, Number 3; pp. 17-23; Fall 1993; with Joseph W. Antenucci.
"Assessing the Readability of Governmental Accounting Standards: The Cloze Procedure," Journal of Technical Writing and Communication; Volume 23, Number 3; pp. 259-267; 1993; with Kevin T. Stevens and William P. Stevens, DePaul University.
"Expanding the Deduction for IRAs and Progressivity," Tax Notes, Volume 56, Number 8; pp. 1081-1085; August 24, 1992; with Kevin T. Stevens, DePaul University.
"Marginal Tax Rates of Self-Employed Taxpayers," Tax Notes, Volume 52, Number 8; pp. 957-964; August 19, 1991; with Dennis D. Bensinger and Helen M. Savage.
Recent Presentations--Business
"Current Developments in Individual Taxation," presented at the Twenty-Second Annual District Director's Institute on Federal Taxation, cosponsored by University Outreach and the Department of Accounting & Finance, YSU; June 13, 1997."Financial Reporting of Deferred Maintenance for Capital Assets of Governmental Entities," presented at the Northeastern Regional Conference of the American Accounting Association, Providence, Rhode Island; April 24, 1993.
"Deferred Maintenance and Capital Assets," presented to the Ohio Society of Certified Public Accountants, Mahoning Valley Chapter, Youngstown, Ohio, October 15, 1992.
"Current Developments in Governmental Accounting," presented at the Governmental/Nonprofit Accounting Seminar cosponsored by University Outreach and the Department of Accounting & Finance, YSU; August, 1992.
"Readability of GASB Statements," presented at the Mid-Atlantic Regional Conference of the American Accounting Association, Pittsburgh, PA; April 2, 1992; with Kevin T. Stevens, DePaul University.
Recent Presentations--University and Community
Basic Non-profit and Governmental Accounting, to the Executive MBA class, February 22, 1997.Integrating Teaching, Scholarship and Service, at the Fall Faculty Workshop of the Williamson College of Business, YSU; September, 1995.
"Marginal Tax Rates of Self-Employed Taxpayers: Revisited," with Dennis D. Bensinger and Helen M. Savage, YSU; presented at Quest `95: A Celebration of Research and Scholarship, YSU, April 13, 1995.
"Are Governmental Accounting Standards Readable?" presented at Quest `94: A Celebration of Research and Scholarship, YSU, May 5, 1994.
"Deferred Maintenance of Capital Assets for Governments," presented at Quest `92: A Celebration of Research and Scholarship, YSU, May 13, 1992.
Other Scholarship
Discussant for the paper "Tax Decision Making in Municipal Governments: Citizens' Reactions to Outcomes and Procedures" [Magner, Sobery and Welker], presented at the Fourth Annual Accounting, Behavior and Organizations Section (American Accounting Association) Research Conference, Pittsburgh, PA., May 9, 1997Textbook reviewer for Managerial Accounting, by Garrison and Noreen, 7th edition (four chapters); 1995.
Education
M.B.A., Youngstown State University, 1985
B.A., Grove City College, 1974
Achievements
and Honors
Delta Mu Delta, Business Honorary; inducted, 1997, as honorary faculty member.
Distinguished Professor in Public Service, 1996, selected by the Distinguished Professorship Award Committee of Youngstown State Univ.
Professor of the Year, 1993-94, presented by Alpha Tau Gamma, Honorary Accounting Fraternity.
Outstanding Instructor of the Year, 1990-91, presented by Alpha Tau Gamma, Honorary Accounting Fraternity.
Academic and Professional Organizations
American Accounting Association, Section Memberships:
Taxation Section, 1991 - present;
Governmental & Nonprofit Section, 1991 - present;
Teaching & Curriculum Section, 1996 - present.
Institute of Management Accountants, member, 1987 - present.
Academy of Accounting Historians, member, 1991 - 1995.
Association of Government Accountants, member, 1990 - 1993.
Revision Date: June 3, 1998
Copyright © 1998: Williamson College of Business Administration
http://cc.ysu.edu/wcba/
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Youngstown
State University
One University Plaza Youngstown, OH 44444 |
(330)742-3084
Fax: (302)742-1459 |
E-mail:
rashaffe@cc.ysu.edu
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