<p> TERESA LIGHTNER</p><p>Texas Tech University Rawls College of Business 15th & Flint Lubbock, Tx. 79409 Phone (806)742-2039 or (806)798-7748 e-mail: [email protected]</p><p>PROFESSIONAL EXPERIENCE</p><p>Texas Tech University 9/01/02 to present Assistant Professor of Accounting</p><p>University of Georgia 7/15/00 - 08/01/02 Assistant Professor of Accounting </p><p>EDUCATION: University of Oklahoma May 2001 Ph.D., Accounting Minor: Information Economics </p><p>University of Oklahoma 1995-1996 Master of Taxation</p><p>University of Oklahoma 1982-1986 B.B.A. in Accounting</p><p>RESEARCH ACTIVITIES:</p><p>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.</p><p>“Non-Cash Charitable Giving: Evidence of Aggressive Taxpayer Reporting Following a Compliance Change” The Journal of the American Taxation Association Supplement 2005.</p><p>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.</p><p>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)</p><p>“Uncle Sam as a Building Contractor – The Role of Tax Planning on Reality Television.” with Robert Ricketts. Under review at Issues in Accounting Education.</p><p>“The Security Market Impact of I.R.S. Tax Settlements.” with Fran Ayres, Silvia Madeo, and Judy Rayburn. </p><p>“Analyst Reaction to Share Repurchase Programs.” with Robert Lipe and Jeff Payne.</p><p>“Dividend Taxes and Security Prices: A Volume Study” with Michaele Butler, Robert Ricketts, and Mark Riley. </p><p>“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.</p><p>TEACHING:</p><p>Primary Interests: Individual or Corporate Taxation, and Federal Estate and Gift Taxation</p><p>HONORS AND AWARDS:</p><p>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.</p><p>University of Oklahoma School of Accounting Outstanding Teaching Assistant Award (based on teaching evaluations)</p><p>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) </p><p>Phillips Petroleum Co. Doctoral Student Scholarship</p><p>Michael F. Price Doctoral Student Summer Research Grant </p><p>Beta Gamma Sigma Honor Fraternity</p><p>MEETINGS AND AFFILIATIONS</p><p>AAA Annual Meeting paper acceptance Research Forum, Tax Section 2005</p><p>University of North Carolina Tax Symposium Invited Participant 2000,2001,2002,2004</p><p>AAA Annual Meeting paper presentation, 2003</p><p>AAA Annual Meeting Tax Section Moderator, 2002</p><p>AAA New Faculty Consortium participant, 2001</p><p>Ad hoc reviewer, Journal of the American Taxation Association, 2001, 2002, 2003</p><p>Manuscript reviewer, Journal of the American Taxation Association Conference 2000,2001</p><p>Manuscript reviewer, 2001, 2002,2003 AAA Annual Meetings </p><p>AAA Member 1998 to present</p><p>ATA Member 1998 to present</p><p>SERVICE</p><p>University of Georgia Library Committee 2001-2002</p><p>University of Georgia, School of Accounting, Curriculum Revision Committee 2002</p><p>Texas Tech University, Area of Accounting, Research Colloquium Committee, 2003, 2004, 2005</p><p>Texas Tech University, Area of Accounting, Ph.D Curriculum and Oversight Committee, 2003, 2004 </p><p>Texas Tech University, Area of Accounting, Scholarship Committee, 2004</p><p>Texas Tech University, Rawls College of Business, Textbook Committee, 2004</p><p>ATA Research Resources and Methodologies Committee 2004, 2005</p><p>ATA Midyear Meeting Coordinating Committee, 2006 DISSERTATIONS</p><p>Caroline Ford – Committee member</p><p>Michaele Butler – Dissertation Chair</p>