Candace Witherspoon, PhD, CFE
Associate Professor of Accounting at Valdosta State University
From Bowling, KY
From Bowling, KY
Dr. Candace Witherspoon joined the Valdosta State University in 2012. She holds a Doctor of Philosophy in business with a concentration in accounting and taxation from the University of Kentucky, a Master of Professional Accountancy from Western Kentucky University, and a Bachelor of Science in accounting from Western Kentucky University. She is a Certified Fraud Examiner and holds memberships in the American Accounting Association, American Institute of Certified Public Accountants, Association of Certified Fraud Examiners, and Beta Alpha Psi. She previously taught at the University of Kentucky, Western Kentucky University, and Mid-Continent University.
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Associate Professor at Valdosta State University
During this time period, I earned the following awards and recognitions:
* 2013 Rea and Lillian Steele Summer Grant
* 2016 Accounting Teacher of the Year, LCOBA Student Advisory Council
* 2017 VSU Ethics Award -Stewardship
* 2017 Outstanding Service Award, LCOBA
* 2018 Student Engagement Award, LCOBA
August 2012 - Present
Research/Teaching Assistant at University of Kentucky
During this time period, I earned the following awards and recognitions:
* 2007-2011 Von Allmen Fellowship Award
* 2011 Laurels Scholarship
August 2007 - August 2012
Adjunct Instructor at Mid-Continent University
January 2004 - May 2004
Adjunct Instructor at Western Kentucky University
August 2001 - August 2007
"Tax Preparer Certification, and Organization Form among Uncertified Preparers, Influence Client Satisfaction and Experience"
Co-authored with Dan Stone. How does state certification (e.g., CPA, Enrolled Agent (EA) or attorney), and organizational form among uncertified preparers (big box "franchise" firms versus not), influence client satisfaction and interactions? Results from a sample (n = 3,984) of Yelp ratings of US tax preparers indicates that certified preparers receive higher ratings than do uncertified, small-firm preparers, who earn higher ratings than do franchise preparers. Linguistic analysis suggests that clients of certified preparers experience tax preparation service as a "relational" interaction, with reviews evidencing more positive affect and inclusive pronouns, e.g., "we"). In contrast, the clients of franchise firms experience tax preparation as "transactional," with reviews evidencing by more swear words and impersonal pronouns. Linguistic results for uncertified small preparers fall between those of certified and franchise preparers. The paper is among the first to adapt emerging corpus linguistic methods to examine client perceptions of professional accounting services.
Articles
“Ninth Circuit Decision on Home Debt Limit Penalizes Married Couples”
Co-authored with R. Copeland in The Tax Magazine. The article focuses on opinion issued by the Ninth Circuit Court of Appeals regarding home debt limit in Code Section 163 and mentions impact of the decision on same-sex couples who have entered into Declaration of Domestic Partnership and application on unmarried co-owners of a qualified residence.
Articles
“Bunch: Investor Bad Debt and Theft Losses”
Co-authored with R. Copeland in The Tax Magazine. The article focuses on the U.S. Tax Court case In re D.M. Branch, which dealt with theft losses and bad debt under U.S. tax law. Topics include the burden of proof required to claim the tax deduction, how state law determines bad debt classifications, and proof of loss. Information is provided on the differences between business bad debt and non-business bad debt.
Articles
“IRS Certification and Regulation of Tax Preparers”
Article in the Strategic Finance journal. With the IRS having difficulty implementing a program to regulate and improve the quality of tax preparers, several states are enacting their own regulations.
Articles
“Marijuana Dispensaries: Tax Deductions Up in Smoke?”
Co-authored with R. Copeland in the Strategic Finance Journal. Conflicting federal and state laws, court challenges, new banking guidelines, and other factors combine to create a cloud of uncertainty surrounding the taxation of marijuana dispensaries.
Articles
"Analysis and Sentiment Detection in Online Reviews of Tax Professionals: A Comparison of Three Software Packages"
This study analyzes the "tax talk" in online client reviews of tax preparers, and evaluates off-the-shelf (SentiStrength, LIWC2007, and DICTION 6.0) and customized software packages' detection of sentiment in these reviews. Compared to human-coded sentiment, three off-the-shelf programs poorly assess client sentiment. We adapted two software packages, SentiStrength and LIWC2007, to "tax talk" by splitting the sample into learning and holdout segments (n = 50 each). Results for SentiStrength with a customized dictionary and keywords evidenced high validity. The results suggest that client reviews of tax preparers contain unique taxation language.CO-authored with Dan Stone in the Journal of Emerging Technologies in Accounting.
Articles
Loving and the RTRP Program
Co-authored with L. Weld in the Strategic Finance journal. In the latest development related to the Registered Tax Return Preparer (RTRP) program, the U.S. District Court for the District of Columbia has issued a decision that enjoins the IRS from enforcing the full program, sharply curtailing IRS oversight of tax preparers.
Articles
"Antecedents of Organizational Knowledge Sharing: A Meta-Analysis and Critique"
Co-authored with J. Bergner, D. Stone, and C. Cockrell in the Journal of Knowledge Management. Knowledge is the most important component of sustainable organizational growth and economic performance. This meta‐analysis aims to summarize the determinants of individuals' knowledge sharing (KS) intentions and behaviors in organizations.
The authors organize the knowledge sharing antecedents investigated in 46 studies (n≈10,487, median n=172) into three categories, i.e. knowledge sharer intention and attitude (four variables); rewards for KS (three variables); and organizational culture (nine variables).
Variables in all three antecedent categories positively contribute to KS intentions and behaviors; high between‐study variability exists, and the fail‐safe n statistic suggests the observed effects are robust against a “file drawer” (missing study) bias. Moderator results suggest that motivating KS is easier in collectivist, as opposed to individualist, cultures.
In most of the studies included in this meta‐analysis, participants volunteered to share knowledge with researchers. Hence, an important threat to validity in the existing research is a potential “cooperation bias” in which participants likely overestimate their willingness to share knowledge. Future KS research should investigate the dark underbelly of knowledge activities in organizations, including investigations of knowledge hoarding, withholding of knowledge to gain personal advantage, and “contributing” worthless information to gain (through gaming) personal payoffs.
The meta‐analysis results herein contribute to the KS literature by identifying the determinants of KS, and an important potential limitation of much existing KS research.
Articles
"Creating Compelling Client Communications"
Article in the CPA Journal. The article discusses the factors being considered by accountants in communicating with their clients in the U.S. It is said that client location and communication preferences are some of the factors that are being taken into account by accountants when making choices among in-person meetings, electronic mails (e-mail) and video conferencing. Accountants are also advised to consider the potential impact of communication methods on clients' comprehension of messages and their view of service.
Articles
Tax Preparer Certification, and Organization Form among Uncertified Preparers, Influence Client Satisfaction and Experience
Presented at The Second Annual Special Topics in Strategic and Emerging Technologies in Accounting Conference: Text Analytics in Accounting for the American Accounting Association at the SUNY Global Center in New York, NY on March 9, 2018.
Presentations
Create Video Lectures and Tutorials Easily: Explain Everything
Presented at The American Tax Association 2018 Midyear Meeting and JATA and JLTR Conferences for the American Accounting Association in New Orleans, LA. on February 17, 2018.
Presentations
BaiBoard: Creating a Face-to-Face Experience Using Online Whiteboards with Voice for FREE
Presented at The American Tax Association 2017 Midyear Meeting and JATA and JLTR Conferences for the American Accounting Association in Phoenix, AZ on February 16, 2017.
Presentations
bContext: Bringing Real-time Instruction to Online Students
Presented at The American Tax Association 2016 Midyear Meeting and JATA and JLTR Conferences, for the American Accounting Association in Orlando, FL on February 25, 2016.
Presentations
Tax Preparer Certification, Licensing and Organizational Form Influences Perceived Tax Service Quality
Presented with D. Stone at the Behaviorial Tax Symposium at George Mason University in Reston, VA on June 5, 2015.
Presentations
Content Analysis and Sentiment Detection in Online Reviews of Tax Professionals: A Comparison of SentiStrength, LIWC2007, and Diction 6.0
Presented at The First Annual Special Topics in Strategic and Emerging Technologies in Accounting Conference: Text Analytics in Accounting for the American Accounting Association at the SUNY Global Center in New York, NY on March 1, 2013.
Presentations
What Do Taxpayers want? Evidence from Online Client Reviews
Presented at The American Tax Association 2013 Midyear Meeting and JATA and JLTR Conferences for the American Accounting Association at The Westin in San Diego, CA on February 22, 2013.
Presentations
Antecedents of Organization Knowledge Sharing: A Meta-Analysis and Critique
Presented at the American Accounting Association Ohio Region Meeting for the American Accounting Association in Covington, KY on May 11, 2012.
Presentations