Background

Donna Bobek Schmitt joined the faculty of the University of South Carolina in 2014 after 17 years at the University of Central Florida (UCF). She teaches graduate tax courses and mentors PhD students. She has received several teaching awards, most recently the 2017 DMSB Doctoral Student Association Professor of the Year Award. She conducts research on the judgment and decision-making, including ethical decision-making, of taxpayers and accounting professionals and has published in a number of academic journals including The Accounting Review, Accounting, Organizations & Society, Journal of the American Taxation Association, Auditing: A Journal of Practice and Theory, Behavioral Research in Accounting (BRIA), and the Journal of Business Ethics. She is an Editor at BRIA, an Associate Editor at Accounting and the Public Interest, and on the editorial board of the Journal of the American Taxation Association. She is also a licensed Certified Public Accountant in Florida.

Research

Taxation, tax policy, judgment and decision-making of taxpayers and tax professionals, ethical decision-making

Research Publications

“Does Information about Gender Pay Matter to Investors? An Experimental Investigation” with C. Austin and L. Harris. Accounting, Organizations, and Society, forthcoming.

“Are Individuals More Willing to Lie to a Computer or a Human? Evidence from a Tax Compliance Setting” with Ethan LaMothe. Journal of Business Ethics, forthcoming.

“The Effect of Temporary Changes and Expectations on Individuals Decisions: Evidence from a Tax Compliance Setting” with C. Austin and E. LaMothe. The Accounting Review. 2020. Volume 95 (3): 33-58.

“An Experiential Investigation of Tax Professionals’ Contentious Interactions with Clients” with D. Dalton, A. Hageman and R. Radtke. Journal of the American Taxation Association. 2019. Volume 41(2): 1-29.

“An Investigation of Ethical Environments of CPAs: Public Accounting versus Industry” with D. Dalton, B. Daugherty, A. Hageman and R. Radtke. Behavioral Research in Accounting. 2017. Volume 29 (1): 43-56.

“Are More Choices Better? An Experimental Investigation of the Effects of Multiple Tax Incentives” with J. Chen, A. Hageman and Y. Tian. Journal of the American Taxation Association. 2016, Volume 38(2): 111-128.

"The Influence of State Sales and Use Taxes on Capital Expenditures and Manufacturing Employment," (with A. Hageman and L. Luna), Public Finance Review, 2015, 43(4): 458-494.

"The Effects of Professional Role, Decision Context, and Gender on the Ethical Decision Making of Public Accounting Professionals," (with A. Hageman and R. Radtke), Behavioral Research in Accounting, 2015, 27(1): 55-78.

"The Influence of Roles and Organizational Fit on Accounting Professionals' Perceptions of their Firms' Environment', (with A. Hageman and R. Radtke), Journal of Business Ethics, 2015, Vol. 126(1): 125-141.

"Institutional and Political Antecedents of Inter-Jurisdictional Tax Harmonization: Lessons from Three States," (with A. Hageman), Accounting and the Public Interest, 2014, Vol. 14 (1): 1-33.

"A Research Note on Professional Skepticism and Client Advocacy," (with A. Hageman and R. Radtke), Advances in Accounting Behavioral Research, 2014, Vol. 17: 161-182.

"Analyzing the Role of Social Norms in Tax Compliance Behavior," (with A. Hageman and C. Kelliher), Journal of Business Ethics, 2013, Vol. 115: 451-468.

"Successfully Resolving Audit Engagement Challenges through Communication," (with B. Daugherty and R. Radtke), Auditing: A Journal of Practice and Theory, 2012, Vol. 31(4): 21-45.

"The Social Norms of Tax Compliance: Scale Development, Social Desirability and Presentation Effects," (with A. Hageman and C. Kelliher), Advances in Accounting Behavioral Research, 2011, Vol. 14: 37-66.

"The Role of Client Advocacy in the Development of Tax Advice by Tax Professionals," (with A. Hageman and R. Hatfield), Journal of American Taxation Association, 2010, Vol. 32(1): 25-41.

"The Ethical Environment of Tax Professionals: Partner and Non-Partner Perceptions and Experiences," (with A. Hageman and R. Radtke), Journal of Business Ethics, 2010, Vol. 92(4): 637-654.

"An Empirical Investigation of the Relationship between Corporation Social Responsibility and Executive Compensation: U.S. versus Canada," (with L. Mahoney and L. Thorne), Research on Professional Responsibility and Ethics in Accounting, 2010, Vol.14: 37-56

"Institutional Ownership and Corporate Policy Activity: Evidence from the Insurance Industry," (with L. Mahoney and R. Roberts), Research on Professional Responsibility and Ethics in Accounting, 2008, Vol. 12: 23-26.

"The Social Norms of Tax Compliance: Evidence from Australia, Singapore and the United States," (with R. Roberts and J. Sweeney), Journal of the Business Ethics, 2007, Vol. 74: 49-64.

"An Investigation of Why Taxpayers Prefer Refunds: A Theory of Planned Behavior Approach," (with R. Hatfield and K. Wentzel), Journal of the American Taxation Association, 2007, Vol. 29 (1): 93-111.

"Determinants of Tax Professionals' Advice Aggressiveness and Fees," (with R. Hatfield), Advances in Accounting Behavioral Research, 2004, Vol. 7: 27-51.

"Professional Liability Suits Against Tax Accountants: Some Empirical Evidence Regarding Case Merit," (with R. Hatfield and S. Kramer), Advances in Taxation, 2004, Vol. 16:3-23.

"The Politics of Tax Accounting in the United States: Evidence from the Taxpayer Relief Act of 1997," (with R. Roberts), Accounting Organizations and Society, 2004, Vol. 29: 565-590.

"An Investigation of the Theory of Planned Behavior and the Role of Moral Obligation in Taxpayers' Compliance Decisions," (with R. Hatfield), Behavioral Research in Accounting, 2003, Vol. 15: 13-38.

"The Effect of Policy Objectives, Complexity and Self-Interest on Individuals' Tax Fairness Judgments," (with R. Hatfield), Advances in Taxation, 2001, Vol. 13: 1-25.

Education

Ph.D., University of Florida, 1997
B.B.A., University of Miami, 1983