Brian C. Spilker

Professor
Georgia White Professorship
Accountancy, School of

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Office: 532 TNRB
Phone: (801) 422-4644
Email: spilker@byu.edu
Office hours: By appointment
Expertise:
  • Taxation
Research:
  • information search
  • judgment and decision making in accounting and tax environments
Education:
  • PHD, ACCOUNTING, UNIV OF TEXAS AUSTIN, 1993
  • BS, ACCOUNTING, BRIGHAM YOUNG UNIVERSITY, 1987
  • BS, Accounting, Brigham Young University, 1987
Group Affiliations:
  • SOA Tax - Primary
Selected Publications:
  • "Do Effects of Client Preference on Accounting Professionals' Information Search and Subsequent Judgments Persist with High Practice Risk?," The Accounting Review Volume 83, Issue 1, Pages 133-156, American Accounting Association, January, 2008    
  • "Interaction of New Section 362(e)(2) with Loss Disallowance Rules," Journal of Corporate Taxation Volume 32, Issue 5, Pages 24-32, Warren, Gorham, & Lamont of RIA, New York, NY, September, 2005    
  • "The Influence of Biased Tax Research Memoranda on Supervisors' Initial Judgments in the Review Process," The Journal of the American Taxation Association Volume 26, Issue Spring, Pages 1-19, April, 2004    
  • "The relations between knowledge, search strategy and performance in aided and unaided information search," Organizational Behavior and Human Decision Processes Volume 90, Pages 1 - 18, January, 2003    
  • "Tax Research Strategies of Accounting and Law Students," The Journal of the American Taxation Association Volume 22, number 2, Pages 60-71, American Accounting Association, 2000    
  • "A Comparison of Professionals Interpretation of Ambiguity in Tax Compliance and Planning Decision Contexts," The Journal of the American Taxation Association Pages 75-89, October, 1999    
  • "The Influence of Client Preferences on Tax Professionals Search for Judicial Predecents, Subsequent Judgements, and Recommendations," The Accounting Review Pages 299-322, July, 1999    
  • "Decision Aids and User Behavior: Implications for Knowledge Acquisition and Inappropriate Reliance," Organizational Behavior and Human Decision Processes 1997    
  • "Adaptive Responses to Time Pressure: The Effects of Experience on Tax Information Search Behavoir," Behavioral Research in Accounting Pages 172-198, January, 1997    
  • "Organizing Tax Instruction: Evidence Regarding the Way Students Organize Tax Knowledge," Journal of Accounting Education 1995    
  • "The Effects of Time Pressure and Knowledge on Key Word Selection Behavior in Tax Research," The Accounting Review 1995    
Experience:
   Teaching
  • Professor, Brigham Young University, 2004
  • Associate Professor, Brigham Young University, 1999-2004
  • Assistant Professor, Brigham Young University, 1993-1999
  • Assistant Instructor, University of Texas-Austin, 1992-1993
   Professional
  • Consultant, KPMG
  • Consultant, Deloitte & Touche
  • Consultant, Ernst & Young
  • PricewaterhouseCoopers
  • Professor, Brigham Young University, 2004
  • Editorial Board, The Journal of the American Taxation Association, 1997-2001
Awards:
  • Georgia White Professor , Marriott School , 2005
  • Outstanding Research Award , Marriott School , 2000
  • Glen Ardis Faculty Fellowship, 1997-present , Brigham Young University , 1997
  • Teaching Innovations Award , American Taxation Association/Arthur Andersen & Co. , 1997
  • Pricewaterhouse Fellowship in Tax , - , 1996
  • Ernst & Young Foundation Grant, 1995, 1997 , - , 1995
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