Texas Tech University s1

TERESA LIGHTNER

Texas Tech University Rawls College of Business 15th & Flint Lubbock, Tx. 79409 Phone (806)742-2039 or (806)798-7748 e-mail: [email protected]

PROFESSIONAL EXPERIENCE

Texas Tech University 9/01/02 to present Assistant Professor of Accounting

University of Georgia 7/15/00 - 08/01/02 Assistant Professor of Accounting

EDUCATION: University of Oklahoma May 2001 Ph.D., Accounting Minor: Information Economics

University of Oklahoma 1995-1996 Master of Taxation

University of Oklahoma 1982-1986 B.B.A. in Accounting

RESEARCH ACTIVITIES:

Publication “The Effect of the Formulary Apportionment System on State-Level Economic Development and Multi-Jurisdictional Tax Planning.” The Journal of the American Taxation Association Supplement 2000.

“Non-Cash Charitable Giving: Evidence of Aggressive Taxpayer Reporting Following a Compliance Change” The Journal of the American Taxation Association Supplement 2005.

Presentations “The Effect of the Formulary Apportionment System on State-Level Economic Development and Multi-Jurisdictional Tax Planning.” JATA Conference (February 1999) and Oklahoma State University Research Conference (April 1999). “An Analysis of the Tax-Rate Differential Between Ordinary and Capital Gains Tax Rates and Its Effect on the Structure of Corporate Payouts” (August 2003) American Accounting Association Annual Meeting, Auburn University, Notre Dame University, Texas Tech University, University of Arkansas, and University of Georgia.

Working Papers “An Analysis of the Tax-Rate Differential Between Ordinary and Capital Gains Tax Rates and Its Effect on the Structure of Corporate Payouts.” (Under revision for Journal of the American Taxation Association)

“Uncle Sam as a Building Contractor – The Role of Tax Planning on Reality Television.” with Robert Ricketts. Under review at Issues in Accounting Education.

“The Security Market Impact of I.R.S. Tax Settlements.” with Fran Ayres, Silvia Madeo, and Judy Rayburn.

“Analyst Reaction to Share Repurchase Programs.” with Robert Lipe and Jeff Payne.

“Dividend Taxes and Security Prices: A Volume Study” with Michaele Butler, Robert Ricketts, and Mark Riley.

“Dividend Taxes and Security Prices: the Reaction of Dividend-paying Stocks to the Jobs & Growth Tax Relief Reconciliation Act of 2003.” with Robert Ricketts and Brett Wilkinson.

TEACHING:

Primary Interests: Individual or Corporate Taxation, and Federal Estate and Gift Taxation

HONORS AND AWARDS:

JATA Conference “Best Research Paper” Award. “Non-Cash Charitable Giving: Evidence of Aggressive Taxpayer Reporting Following a Compliance Change” The Journal of the American Taxation Association Supplement 2005.

University of Oklahoma School of Accounting Outstanding Teaching Assistant Award (based on teaching evaluations)

University of Oklahoma Michael F. Price College of Business Outstanding Teaching Assistant Award (based on teaching evaluations and departmental recommendations for the College of Business)

Phillips Petroleum Co. Doctoral Student Scholarship

Michael F. Price Doctoral Student Summer Research Grant

Beta Gamma Sigma Honor Fraternity

MEETINGS AND AFFILIATIONS

AAA Annual Meeting paper acceptance Research Forum, Tax Section 2005

University of North Carolina Tax Symposium Invited Participant 2000,2001,2002,2004

AAA Annual Meeting paper presentation, 2003

AAA Annual Meeting Tax Section Moderator, 2002

AAA New Faculty Consortium participant, 2001

Ad hoc reviewer, Journal of the American Taxation Association, 2001, 2002, 2003

Manuscript reviewer, Journal of the American Taxation Association Conference 2000,2001

Manuscript reviewer, 2001, 2002,2003 AAA Annual Meetings

AAA Member 1998 to present

ATA Member 1998 to present

SERVICE

University of Georgia Library Committee 2001-2002

University of Georgia, School of Accounting, Curriculum Revision Committee 2002

Texas Tech University, Area of Accounting, Research Colloquium Committee, 2003, 2004, 2005

Texas Tech University, Area of Accounting, Ph.D Curriculum and Oversight Committee, 2003, 2004

Texas Tech University, Area of Accounting, Scholarship Committee, 2004

Texas Tech University, Rawls College of Business, Textbook Committee, 2004

ATA Research Resources and Methodologies Committee 2004, 2005

ATA Midyear Meeting Coordinating Committee, 2006 DISSERTATIONS

Caroline Ford – Committee member

Michaele Butler – Dissertation Chair