Scholarly and Creative Works
2024
- Campbell, L. J., Martin, K., & Pitman, M. K. (2024). A Call to Revamp IRC Sec. 121 the Rules, the Reality, and a Path to Taxpayer Parity for Long-Term Homeowners Equality & Community Stability. ATA Journal of Legal Tax Research, 22(1), pp 1-13.
2021
- Conn, C. T., & Campbell, L. J. (2021). The Ethics of Worker Classification in a Gig Economy. Research on Professional Responsibility and Ethics in Accounting, 24, 205–219. https://doi.org/10.1108/S1574-076520210000024011
2020
- Campbell, L. J., Martin, K., & Pitman, M. (2020). Employee-paid Business Expenses: Is an Accountable Plan the Answer? - Featured Article. The CPA Journal, (April 2020), 48–51.
2019
- Campbell, L. J., Smith, P., & Martin, K. (2019). Defining “Reasonable Compensation” under the Tax Code. The CPA Journal, October 2019, 16–21.
- Conn, C. T., Campbell, L. J., & Raiborn, C. A. (2019). External Auditors, Client Ethics, and the Continuance Decision. Research on Professional Responsibility & Ethics in Accounting, 22, 133–149. https://doi.org/10.1108/rprea
2017
- Pitman, M., Campbell, L., & Martin, K. (2017). U.S. tax and FASB’s new paradigm for revenue recognition. Journal of Accountancy, (June 2017), 62–71.
- Campbell, L. J. (2017). Family-Owned Business Succession Planning. Strategic Finance, (April 2017), 20–22.
2015
- Campbell, L., Smith, P. C., & Willis, V. (2015). Muddling Parity of an Energy Efficient Incentive - Through the Lens of “Change in Accounting Method.” Journal of Legal Tax Research, 13(2), 82–94.
- Campbell, L., & Smith, P. C. (2015). Governance: Taxes - Keeping An Eye on Lady Luck. Strategic Finance, (October), 12–14.
- Campbell, L., Martin, K., & Liu, L. (2015). Accrual Earnings Management Prior to Delisting. Journal of Accounting and Finance, 15(3), 53–63.
- Campbell, L., & Pitman, M. K. (2015). A Cautionary Alert - Limited Investors Guidance Provided By Small Companies: As Evidenced By FIN 48 Related Topic 11.M Disclosures Within Micro Cap Firms. International Journal of Accounting, Auditing and Performance Evaluation, 11(2), 107–129.
- Campbell, L., & Jones, L. C. (2015). Governance: Global Fight Against Tax Evasion. Strategic Finance, (April), 12–14.
2014
- Campbell, L., Jones, L., & Smith, P. C. (2014). An Exegesis of the IRC Sec. 107 Housing Exemption. Journal of Legal Tax Research, 12(2), 16–33.
- Campbell, L., & Jones, L. (2014). Automatic Information Exchange and Enhanced Transparency. The CPA Journal, October, 32–37.
- Campbell, L., Raiborn, C., & Butler, J. (2014). Bunko in a Boom Organization: Minimizing Fraud during a Boom Business Cycle. Management Accounting Quarterly, 16(1), 1–12. Retrieved from www.imanet.org/resources_and_publications/management_accounting_quarterly.aspx/
- Campbell, L., Knowles, R. L., & Martin, K. (2014). Disappearing Act: Insight for the Management Accountant on Recently Delisted US Companies. Management Accounting Quarterly, 15(2), 21–30.
2013
- Campbell, L., Smith, P. C., & Hostetler, M. (2013). Traversing the Regulatory Maze of Charity Care: The Institutional Method and IRC Sec 501(r). Journal of Legal Tax Research, 11(2), 68–85.
2012
- Campbell, L. (2012). Taking Individual Charitable Giving to Its Limit. The CPA Journal, Sept, 58–63.
2011
- Campbell, L. (2011). US Taxation and the Non Resident Alien. Strategic Finance, October, 8–10.
2010
- Campbell, L., & Martin, K. (2010). Building a Community VITA Program: A Win-Win Partnership for CPA Firms, New Tax Staff, and Current Accounting Students. Today’s CPA, November/December, 24–26.
- Campbell, L., & Lopez, D. (2010). Small Cap Financial Reporting: Determinants of Emphasis and Placement of Non-GAAP Disclosures. Research in Accounting Regulation, 22(2), 114–120.
2009
- Campbell, L., & Pitman, M. K. (2009). Post-Regulation G: Non-GAAP Reporting. Research in Accounting Regulation, 21(2), 100–106.