James Yang

Faculty/Staff Login:

Professor, Accounting, Law, and Taxation

Office:
Partridge Hall 310
E-Mail:
Phone:
973 655-7129
Fax:
973 655-7968
Degree(s):
CPA:State of New Jersey
BA:National Taiwan University (Taiwan)
MS:Utah State University
MBA:New York University
MPh:New York University
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Profile

MY CONTRIBUTIONS TO THE CPA PROFESSION
Throughout my thirty-nine years of teaching career so far, I have published sixty-four (64) refereed journal articles and presented twenty-four (24) papers to academic conferences. This is just the quantitative aspect of my scholarly accomplishments.

In term of quality my articles appeared in may leading journals in the field, such as Journal of International Taxation, Journal of Internet Commerce, International Journal of E-Business Research, The CPA Journal, Journal of Forensic Accounting, International Journal of Applied Accounting and Finance, Practical Tax Strategies, Journal of E-Business, International Tax Journal, Journal of Compensation and Benefits, The National Accounting Journal, European Journal of Operation Research, Today’s CPA, Review of Business Research, International Journal of Business Research, Journal of Academy of Business and Economics, Clarion Business and Economics Review, just to name a few. Among these articles two of them won “Bright Idea Award” two times in a competition on manuscripts published by the faculty of all New Jersey schools of business, which was given by New Jersey Business and Industry Association. This indicates the high caliber of my publications. Another two articles were designated as continuing professional education materials for the CPAs to study that show the contemporary nature of my publications. I am acting like a CPA’s CPA. I take pride in that.

Among my articles I specialize in the area of international taxation. This subject was not well explored in the past but has become increasingly important today due to globalization of the economy. I have published twenty-one (21) articles on this topic alone. This is the area of my expertise and I cherish it. These articles have reached every corner and every level of the CPA society. They have benefited the development of the accounting profession. I even prepare the income tax section of the national uniform CPA exam questions that uphold the professional standards. These facts clearly demonstrate that I have indeed made tremendous contributions to my profession.

Looking into the future, I am currently engaged in a busy research agenda, as listed below. Let me explain some of them. The new accounting standard on consolidated financial statement is extremely complicated. It requires further scrutiny. The current event of “abusive tax shelter” is still going on in court. It is not over yet. It needs to be further researched. The Tax Increase Prevention and Reconciliation Act of 2006 has created a new taxation principle called “stacking rule.” It has a far-reaching consequence on both individual and corporate income tax. It warrants a thought-provoking consideration. Further, the Internet commerce has now become borderless. It has created a great impact on international taxation. The problem has not yet been explored. In addition, the current housing crisis has caused the meltdown of the economy. The Economic Stabilization Act of 2008 and The Housing Assistance Act of 2008 have enacted some tax relieves for the distressed homeowners. The details have to be investigated. There are many more. These are just some of the topics that I plan to tackle in the near future. I will keep going as I did in the past and accelerate the level of production in the future.




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