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Tracy J. Noga

Associate Professor, Accountancy
National Tax Instructor, Deloitte
National Tax Instructor, Ernst & Young LLP
National Tax Instructor, KPMG LLP
National Tax Instructor, PricewaterhouseCoopers LLP
Ph.D., Texas Tech University, 2001
MST, University of Hartford, 1998
BS, Bryant University, 1992
Office: Morison Hall 131 | 781.891._2432 | tnoga@bentley.edu
                       


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Bio

Tracy Noga joined the faculty at Bentley University in July of 2005. She earned her Ph.D. in Taxation at Texas Tech University in August of 2001. Tracy received her Bachelor of Science in accounting at Bryant University in Rhode Island and her Masters in Taxation at the University of Hartford in Connecticut. Her previous work experience includes Bank Examiner with the Federal Deposit Insurance Corporation and Senior Tax Associate with PricewaterhouseCoopers (formerly, Coopers & Lybrand L.L.P.). She previously taught at Suffolk University. Tracy's teaching interests include federal taxation, international taxation and corporate tax strategy Her primary research interests are in tax policy, information systems and taxation, education, and ethics. She has published in journals such as The Journal of Corporate Finance, The ATA Journal of Legal Tax Research, Advances in Taxation, the International Journal of Accounting Information Systems and Tax Adviser and has presented at numerous conferences. Tracy is also active in the American Taxation Association as well as the Massachusetts Society of CPA's and various community organizations. She is a Certified Public Accountant in both Massachusetts and Connecticut.

Teaching Interests

Indivdual Taxation; Corporate Taxation; Corporate Tax Strategy; International Taxation

Research Interests

Tax Policy; Ethics; Teaching & Curriculum; Corporate Book-Tax Differences

Consulting/Practice Interests

Individual Tax Compliance; Corporate Tax Compliance; Tax Planning for Individuals and Business

Professional Memberships

American Accounting Association
American Institute of Certified Public Accountants
American Taxation Association
Massachusetts Society of CPA's
National Tax Association

Awards and Honors

2009, MSCPA Outstanding Educator Award
2007, Bryant University Alumni Leadership Award
2004, Excellence in Teaching Award, Suffolk University, Sawyer School of Management
2003, Beta Alpha Psi Teaching, Service and Scholarship Faculty of the Year Award, Suffolk University
2000, Dean's Excellence in Teaching, Area of Accounting, Texas Tech University
2000, Dean's Excellence in Teaching, College of Business Administration, Texas Tech University
1999, Graduate School Outstanding Graduate Instructor, Texas Tech University

Publications

Journal Articles
Noga, T. J., Rhoades-Catanach, S. Faculty Internships: Connecting Tax Practice and Academia. Tax Adviser. Forthcoming

Puccinelli, N., Andrzejewski , S., Markos, E., Noga, T. J., Motyka, S. (2013). The value of knowing what customers really want: The impact of salesperson ability to read nonverbal cues of affect on service quality. Journal of Marketing Management , 29 (3-4), 356-373.

Noga, T. J., Schnader, A. L. (2013). Book-tax differences as an indicator of financial distress . Accounting Horizons.

Gujarathi, M. R., Noga, T. J. (2012). Regal Hair Salon: Tax and Financial Reporting of Gift Cards . Journal of Accounting Education , 30, 131-142.

Noga, T. J. (2012). Opportunities for incorporating international tax law into all levels of the tax curriculum. The Tax Adviser, 43 (5), 342-345.

Wilkinson, B. R., Noga, T. J. (2011). The new Xilinx decision: Cost Sharing Agreements and the arm’s length standard. Tax Adviser, 42 (1), 47-50.

Wilkinson, B., Noga, T. J. (2011). Xilinx, stock option pricing and the meaning of arm's length. The ATA Journal of Legal Tax Research, 9 (2011), 50-63.

Noga, T. J., Pant, L., Shaw, L. (2011). Recalibrating Ethical Dilemmas Using the “Fixes that Fail” Archetype. Journal of Business Ethics Education, 8, 105-118. (link)

Minnick, K. L., Noga, T. J. (2010). Do Corporate Governance Characteristics Influence Tax Management? Journal of Corporate Finance, 16 (5), 703-718.

Angelini, J., Noga, T. J. (2009). Equity, cost of living, and the Internal Revenue Code. American Bar Association, Section of Taxation, News Quarterly, Summer.

Angelini, J., Noga, T. J. (2008). Distortions in equity caused by cost-of-living differences. Tax Notes, 121 (10), 1165- 1179.

Wilkinson, B., Noga, T. J. (2007). The inequity of U.S. Estate Tax Consequences for non-citizen spouses and expatriate and the impact of the proposed exit tax. The ATA Journal of Legal Tax Research.

Noga, T. J., Wilkinson, B. (2006). Excluding Expatriates' Foreign Earned Income: New Developments. Journal of Taxation, 105 (6), 373-374.

Masselli, J., Noga, T. J., Ricketts, R. (2004). The alternative minimum tax: Empirical evidence of tax policy inequities and a rapidly increasing marriage penalty. Advances in Taxation.

Segovia, J., Noga, T. J. (2003). Students' evaluation of the use of blackboard in an introductory accounting course. Accounting Instructors' Report.

Noga, T. J., Wilkinson, B. R. (2002). Vacation home tax planning: shaky foundations are not easily repaired with tax software. Tax Adviser.

Noga, T. J., Arnold, V. (2002). Do tax decision support systems affect the accuracy of tax compliance decisions? International Journal of Accounting Information Systems.

Cases
Noga, T. J, Wilkinson, B. (2007). International Consulting Income: An Investigation of the Tax Implications of a U.S. Individual Working in Canada. Issues in Accounting Education.

Noga, T. J, Wilkinson, B, Ford, C. (2007). International Transfer Pricing at Marks Pharmaceuticals: A Tax and Financial Accounting Perspective. Issues in Accounting Education.

Service

Department Service
Committee Member for Journal Ranking Committee, 2013 - Present
Committee Chair for Tax Curriculum, 2009 - Present
Mentor (Faculty) for VITA, 2006 - Present
Committee Member for ACELAB taskforce, 2011 - 2012

University Service
Committee Chair for Teaching and Scholarly Activities commitee, 2012 - Present
Committee Member for Institutional Review Board, 2009 - Present
Committee Member for Nominations Committee, 2009 - Present
Committee Member for NEASC Accreditation work group, 2011 - 2012
Committee Member for Teaching and Scholarly Activities Committee, 2010 - 2012
Committee Chair for MBA Taskforce, 2011 - 2011

Professional Service
Committee Member for American Taxation Association, Mid-Year Meeting Program, 2013 - Present
Committee Chair for American Taxation Association, External Relations Committee, 2012 - Present
Massachusetts Society of CPAs, Nominating Committee, 2012 - Present
Reviewer, Ad Hoc Reviewer for Advances in Taxation, 2011 - Present
Reviewer, Ad Hoc Reviewer for The Journal of Corporate Finance, 2011 - Present
Editorial Review Board Member for Issues in Accounting Education, 2011 - Present
Reviewer, Ad Hoc Reviewer for Advances in Accounting Education, 2009 - Present
Committee Member for Massachusetts Board of Public Accountancy - Education Credentials Committee, 2006 - Present
Committee Member for Massachusetts Society of CPAs, 2005 - Present
Committee Member for Massachusetts Society of CPAs - nomination Committee, 2012 - 2013
Committee Member for American Taxation Association, 2011 - 2012
Trustee for American Taxation Association, 2008 - 2010
Board Member for Massachusetts Society of CPAs, 2008 - 2010
Committee Member for American Taxation Association, 2003 - 2009
Committee Chair for Massachusetts Society of CPAs, 2005 - 2009

Public Service
Officer, Other Officer for Park Street Church, 2009 - Present
Member for Junior League of Boston, 2008 - Present
Committee Member for Park Street Church, 2004 - Present