Jon Davis

Jon Davis

Professor Emeritus of Accountancy

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4005 Business Instructional Facility

515 Gregory Dr

Champaign, IL 61820

217-402-3994

jondavis@illinois.edu

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Educational Background

  • Ph.D., Accounting, University of Arizona, 1987
  • Master of Accounting, Taxation, University of Arizona, 1980
  • B.S., Accounting, University of Arizona, 1979

Positions Held

  • Interim Director, Institute of Government and Public Affairs, University of Illinois System, 2017-2020
  • Curriculum and Education Consultant, PricewaterhouseCoopers, LLP, 2013 to present
  • Professor of Accountancy, University of Illinois at Urbana-Champaign, 2012-2022
  • R.C. Evans Endowed Chair in Business, University of Illinois at Urbana-Champaign, 2012-2022
  • Department Head, Department of Accountancy, University of Illinois at Urbana-Champaign, 2012-2017
  • Curriculum Consultant, Florida International University, 2009
  • Instructor, PricewaterhouseCoopers LLP, 2008-2013
  • Instructor, Deloitte LLP, 2008-2009
  • Research Consultant (with IBM Research), U.S. Internal Revenue Service, 2008-2009
  • Arthur Andersen Alumni Professor of Accounting, University of Wisconsin-Madison, 2006-2012
  • Department Chairman, Department of Accounting and Information Systems, University of Wisconsin-Madison, 2005-2012
  • Professor of Accounting, University of Wisconsin-Madison, 2004-2012
  • Associate Professor of Accounting, University of Wisconsin-Madison, 2001-2004
  • Consultant, Big-6 Public Accounting Firm, 1996
  • Instructor, Arthur Andersen LLP, Topics taught include Taxation of Debt Instruments, Mergers and Acquisitions, Corporate Formation, Tax Attribute Limitations, Cancellation of Indebtedness, and Corporate AMT, 1995-2002
  • Associate Professor of Accountancy, University of Illinois at Urbana-Champaign, 1994-2001
  • Associate Professor, College of Business and Administration, University of Colorado at Boulder, 1990-1994
  • Speaker, AICPA National Tax Education Program, 1988-2008
  • Assistant Professor of Accountancy, University of Illinois at Urbana-Champaign, 1987-1990

Recent Publications

  • Davis, J., & Pesch, H. (2013). Fraud Dynamics and Controls in Organizations. Accounting, Organizations and Society, 38 (6-7), 469-483.  link >

Other Publications

Articles

  • Davis, J. (2011). Insights from Audit Analogs. Accounting, Organizations and Society, 36 313-317.
  • Davis, J., & Mason, D. (2003). Similarity and Precedent in Tax Authority Judgment. The Journal of the American Taxation Association, 53-71.
  • Davis, J., & Perkins, J. (2003). Social Behaviors, Enforcement, and Tax Compliance Dynamics. The Accounting Review, 78 (1), 39-69.
  • Davis, J., Hecht, G., & Perkins, J. (2003). Social Behaviors, Enforcement, and Tax Compliance Dynamics. The Accounting Review, 78 39-69.
  • Davis, J., & Jung, W. (2000). Taxpayer Disclosure and the Enforcement of Tax Laws. Journal of Public Economic Theory, 243-272.
  • Davis, J., & Gaylord, R. (1999). Modeling Nonspatial Socioeconomic Interactions: An Agent-Based Approach. Mathematica in Education and Research 8, 2 30-33.
  • Davis, J., & Jung, W. (1996). Tax Practitioners and Reporting Under Uncertainty: Theory and Experimental Evidence. Contemporary Accounting Research, 49-80.
  • Davis, J. (1995). A Perspective on Behavioral Research. The Journal of the American Taxation Association, 114-122.
  • Davis, J., & Swenson, C. (1995). Income Tax Subsidies and Research and Development Spending on a Competitive Economy: An Experimental Study. The Journal of the American Taxation Association, 1-25.
  • Davis, J., & Swenson, C. (1993). Income Tax Accounting Incentives and the Demand for Depreciable Investments: Experimental Evidence. The Accounting Review, 482-514.
  • Davis, J., & Jung, W. (1992). Taxpayer Aggression and Tax Complexity under Strategic and Non-Strategic Audits: Experimental Evidence. Contemporary Accounting Research, 535-558.
  • Davis, J., Bonner, S., & Jackson, B. (1992). Expertise in Corporate Tax Planning: The Issue Identification Stage. Journal of Accounting Research, 1-28.
  • Davis, J., & Jung, W. (1991). Uncertainty and Taxpayer Aggressiveness: Experimental Evidence. The Accounting Review, 535-558.
  • Davis, J., & Solomon, I. (1989). Experience, Expertise, and Expert Performance Research in Public Accounting. Journal of Accounting Literature, 150-165.
  • Davis, J., & Swenson, C. (1988). The Role of Experimental Economics in Tax Policy Research. The Journal of the American Taxation Association, 40-59.

Book Chapters

  • Davis, J. (2012). Chapter 5: Corporations: Earnings & Profits and Dividend Distributions. West's Federal Taxation: Corporations, Partnerships, Estates and Trusts, 2012 Edition Cincinnati, Ohio: South-Western College Publishing.
  • Davis, J., Bonner, S., & Jackson, B., C.R. Enis (Ed.) (1991). Frontiers in Experimental Tax Research: Experimental Economics and Tax Professional Judgment. A Guide to Tax Research Methodologies ( pp. 42-91). Sarasota, FL: American Taxation Association.
  • Davis, J., & Young, S., D. Cooper and T. Hopper (Ed.) (1989). Factories of the Past and of the Future: The Impact of Robotics on Workers and Management Accounting Systems. Critical Accounts ( pp. 87-106). MacMilan and Co.

Books and Monographs

  • Davis, J., & Shaw, W. (1998). West's Federal Taxation: Advanced Taxation, 1999 Edition. Cincinnati, Ohio: South-Western College Publishing.
  • Davis, J., & Willis, E. (1998). West's Federal Taxation: An Introduction to Business Entities, 1999 Edition Cincinnati, Ohio: South-Western College Publishing.
  • Davis, J. (1996). West's Federal Taxation: Tax Return Preparation with MacInTax. Minneapolis, MN: West Publishing, Inc.
  • Davis, J. (1995). Behavioral Tax Research: Prospects and Judgment Calls. Sarasota, FL: American Taxation Association.
  • Davis, J. (1994). West's Federal Taxation: Corporate and Partnership Tax Return Preparations with TurboTax. Minneapolis, MN: West Publishing, Inc.

Conference Proceedings

  • Davis, J. (1994). The Effects of Knowledge and Incentives on Information Search in Tax Research Tasks: Discussion. ( pp. 39-45). 1993 University of Illinois Tax Research Symposium: Office of Accounting Research, University of Illinois.

Other Publications

  • Davis, J. (1995). The Role of Similarity in Tax Authority Judgments: Theory and Experimental Evidence.
  • Davis, J. (1991). Expertise in Corporate Tax Planning: The Issue Identification Stage.
  • Davis, J. (1989). Uncertainty and Taxpayer Aggressiveness: Experimental Evidence.

Presentations

  • Davis, J. (2013). Successful Strategies for Accounting Accreditation: An Overview of the New Standards and Value of Accounting Accreditation Initiatives. AACSB Annual Accreditation Conference.
  • Davis, J. (2013). External Agencies Driving Scientists and Researchers to Think About Ethics. Third Annual Conference on Ethics in the Curriculum: Connecting Silos, University of Illinois at Urb.
  • Davis, J. (2013). Successful Strategies for Accounting Accreditation: An Overview of the New Standards and Value of Accounting Accreditation Initiatives. AACSB International Conference and Annual Meeting.
  • Davis, J. (2013). A Look at the Proposed AACSB Accreditation Standards for Accounting. APLG/FSA Annual Seminar.
  • Davis, J. (2012). An Introduction to Agent-Based Modeling. Xiamen University.
  • Davis, J. (2012). Exploring the United States Federal Budget. University of Sao Paulo College of Business.
  • Davis, J. (2012). AACSB Accounting Accreditation Update. American Accounting Association Annual Meeting.
  • Davis, J. (2012). Accreditation Strategies. AACSB Dean's Conference.
  • Davis, J. (2011). AACSB Accounting Accreditation Update. AACSB Annual Accreditation Conference.
  • Davis, J. (2011). An Open Discussion on Accounting and Business Accreditation (Plenary Session). AACSB Annual Accreditation Conference.
  • Davis, J. (2011). Accounting Education on the Move: An AACSB Update. American Accounting Association Annual Meeting.
  • Davis, J. (2011). An Open Discussion on Accreditation (Plenary Session). AACSB International Conference and Annual Meeting.
  • Davis, J. (2010). On Finding a Research Topic and Funding. AICPA Accounting Doctoral Scholars Consortium.
  • Davis, J. (2010). Fraud Dynamics and Controls in Organizations. Florida International University.
  • Davis, J. (2008). The Justification Gap: Exploring the Interactive Effects of Context and Accountability in Accounting Decisions. University of Arizona.
  • Davis, J. (2007). The Justification Gap: Exploring the Interactive Effects of Context and Accountability in Accounting Decisions. University of Waterloo.
  • Davis, J. (2007). Agent-Based Modeling in Accounting Research. American Accounting Association/Michael Cooke Doctoral Consortium.
  • Davis, J. (2007). Agent-Based Modeling Seminar. U.S. Army War College Seminar.
  • Davis, J. (2006). The Justification Gap: Exploring the Interactive Effects of Context and Accountability in Accounting Decisions. Texas A & M Accounting Workshop.
  • Davis, J. (2006). The Justification Gap: Exploring the Interactive Effects of Context and Accountability in Accounting Decisions. Emory University Accounting Workshop.
  • Davis, J. (2005). Behavioral Tax Research: Prospects and the Past. American Taxation Association / KPMG Tax Doctoral Consortium.
  • Davis, J. (2001). Social Behaviors, Enforcement and Compliance Dynamics. National Tax Association Annual Meetings.
  • Davis, J. (2001). The Impact of Technology on Education. Deloitte and Touche Enhancing the Learning Experience Seminar.
  • Davis, J. (2000). Social Behaviors, Enforcement and Compliance Dynamics. American Accounting Association Annual Meeting.
  • Davis, J. (2000). Social Behaviors, Enforcement and Compliance Dynamics. University of Wisconsin-Madison Accounting Workshop.
  • Davis, J. (1999). Tax Policy, Social Networks and Agent-Based Modeling. American Sociological Association Annual Meeting.
  • Davis, J. (1997). The Role of Similarity in Tax Authority Judgments: Theory and Experimental Evidence. University of Memphis Accounting Workshop.
  • Davis, J. (1996). The Role of Similarity in Tax Authority Judgments: Theory and Experimental Evidence. Boston College.
  • Davis, J. (1996). The Role of Similarity in Tax Authority Judgments: Theory and Experimental Evidence. Virginia Tech Accounting Workshop.
  • Davis, J. (1995). The Role of Similarity in Tax Authority Judgments: Theory and Experimental Evidence. Michigan State University Accounting Workshop.
  • Davis, J. (1995). The Role of Similarity in Tax Authority Judgments: Theory and Experimental Evidence. Universite Laval Accounting Workshop.
  • Davis, J. (1995). The Role of Similarity in Tax Authority Judgments: Theory and Experimental Evidence. American Accounting Association ATA Mid-Year Meeting-Research in Process Session.
  • Davis, J. (1994). The Role of Similarity in Tax Authority Judgments: Theory and Experimental Evidence. Notre Dame Accounting Workshop.
  • Davis, J. (1994). The Role of Similarity in Tax Authority Judgments: Theory and Experimental Evidence. University of Wisconsin-Madison Accounting Workshop.
  • Davis, J. (1994). Judgment Calls in Behavioral Tax Research. American Accounting Association Annual Meeting.
  • Davis, J. (1994). Research Methods in Tax. American Taxation Association Mid-year Meeting.
  • Davis, J. (1993). Tax Practitioners and Reporting Under Uncertainty: Theory and Experimental Evidence. University of Illinois at Urbana-Champaign Accountancy Forum.
  • Davis, J. (1993). Experimental Economics and Behavioral Research in Accounting: Interactions and Difference. Big 10 Doctoral Consortium, Ohio State University.
  • Davis, J. (1993). Tax Practitioners and Reporting Under Uncertainty: Theory and Experimental Evidence. University of Colorado Accounting Workshop.
  • Davis, J. (1993). Tax Practitioners and Reporting Under Uncertainty: Theory and Experimental Evidence. University of Arizona Accounting Workshop.
  • Davis, J. (1992). Tax Practitioners and Reporting Under Uncertainty: Theory and Experimental Evidence. Third Annual Conference on Financial Economics and Accounting, New York University.
  • Davis, J. (1991). Tax Professional Expertise and Corporate Tax Issue Identification. Indiana University Accounting Workshop.
  • Davis, J. (1991). Tax Professional Expertise and Corporate Tax Issue Identification. University of Illinois at Urbana-Champaign Arthur Anderson Bi-Annual Tax Research Symposium.
  • Davis, J. (1991). New Frontiers in Tax Research. American Taxation Association Mid-year Meeting.
  • Davis, J. (1991). Tax Professional Expertise and Corporate Tax Issue Identification. Arizona State University Accounting Workshop.
  • Davis, J. (1990). The Role of Tax Practitioners in Taxpayer Reporting: A Signaling Game. McMaster University Centre for Accounting Research and Department of Economics Joint Conference on M.
  • Davis, J. (1989). Uncertainty and Taxpayer Aggressiveness: Experimental Evidence. Texas Tech University Accounting Workshop.
  • Davis, J. (1989). Uncertainty and Taxpayer Aggressiveness: Experimental Evidence. University of Michigan Accounting Workshop.
  • Davis, J. (1989). Uncertainty and Taxpayer Aggressiveness: Experimental Evidence. American Accounting Association Annual Meeting.
  • Davis, J. (1989). The Economic Determinants of Taxpayer Aggressiveness. Southern Illinois University Accounting Workshop.
  • Davis, J. (1989). The Economic Determinants of Taxpayer Aggressiveness. 1989 Joint Meetings of the Public Choice Society and Economic Science Association.
  • Davis, J. (1989). The Economic Determinants of Taxpayer Aggressiveness. University of Southern California Fourth Annual Tax Research Symposium.
  • Davis, J. (1988). Experimental Economics and Accounting Research. Second Annual Ray Dein Accounting Colloquium, University of Nebraska.
  • Davis, J. (1988). Auditor Bidding and Independence: A Laboratory Markets Investigation. Joint Meetings of the Public Choice Society and Economic Science Association.
  • Davis, J. (1988). The Role of Experimental Economics in Tax Policy Research. University of Southern California Third Annual Tax Research Symposium.
  • Davis, J. (1987). An Introduction to Laboratory Markets. American Taxation Association Annual Meeting.
  • Davis, J. (1987). The Application of Laboratory Market Methods to Auditing. American Accounting Association Continuing Education in Research Program.

Working Papers

  • Davis, J., & Andre, S. The Justification Gap: Exploring the Effects of Context, Justification and Goal Commitment in Accounting Decisions.

Teaching Interests

Federal Tax, behavioral accounting research

Research Interests

Tax policy, fraud, decision making in public accounting, agent-based modeling, nonlinear dynamics, game theory

Contact

4005 Business Instructional Facility

515 Gregory Dr

Champaign, IL 61820

217-402-3994

jondavis@illinois.edu

Vita

Google Scholar

Website

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