Tracy Noga joined the faculty at Bentley University in July of 2005. She earned her Ph.D. in Taxation at Texas Tech University. 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, Accounting Horizons, The ATA Journal of Legal Tax Research, Advances in Taxation, Tax Notes 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.
Corporate Tax Strategy;
Teaching & Curriculum;
Corporate Book-Tax Differences
Individual Tax Compliance;
Corporate Tax Compliance;
Tax Planning for Individuals and Business
Awards and Honors
2014, Teaching, Learning and Curriculum Section Best Education Paper Award, American Accounting Association; Northeast Region
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
Hogan, B., Noga, T. J. (2015). Auditor Provided Tax Services and Long Term Tax Avoidance. Review of Accounting and Finance, 14 (3), 285-305.
Noga, T. J., Rhoades-Catanach, S. (2014). Faculty Internships: Connecting Tax Practice and Academia. Tax Adviser.
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.
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.
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.
"Adapting Course Content and Delivery for the Changing Profession."
Presented at the
Massachusetts Society of CPAs's
Perspectives on the Pipeline,
Presented at the
Tax Executives Institute's
Ethics and Ethical Leadership,
"The Interactive Effects of Feedback Sign and Source on Indian Tax Professionals' Satisfaction: A Social Identity Perspective."
Presented at the
Committee Member for Journal Ranking Committee, 2013 - Present
Other for Deloitte FanTAXtic Case Competition Coach and Coordinator, 2011 - Present
Committee Chair for Tax Curriculum, 2009 - Present
Mentor (Faculty) for VITA, 2006 - Present
Other for PWC Case Compeition Coordinator, 2012 - 2014
Mentor (Student) for PWC xTAX coach, 2006 - 2014
Committee Member for ACELAB taskforce, 2011 - 2012
Committee Member for Promotion and Tenure Committee, 2014 - Present
Committee Member for EQUIS Accredidation , 2015 - 2015
Committee Member for Institutional Review Board, 2009 - 2015
Committee Chair for Nominations Committee, 2014 - 2015
Committee Chair for Teaching and Scholarly Awards commitee, 2012 - 2014
Committee Member for Nominations Committee, 2009 - 2014
Committee Member for NEASC Accreditation work group, 2011 - 2012
Committee Member for Teaching and Scholarly Awards Committee, 2010 - 2012
Committee Chair for MBA Taskforce, 2011 - 2011
Editor (Associate), Journal for Issues in Accounting Education, 2015 - Present
Reviewer, Ad Hoc Reviewer for National Tax Journal, 2014 - Present
Reviewer, Ad Hoc Reviewer for Journal of Accounting, Auditing and Finance, 2014 - Present
Reviewer, Ad Hoc Reviewer for Accounting Horizons, 2014 - Present
Committee Chair for American Taxation Association, External Relations 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
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
Task Force Member for National Association of State Boards of Accountancy, 2014 - 2015
Committee Member for American Taxation Association, Mid-Year Meeting Program, 2013 - 2015
Editorial Review Board Member for Issues in Accounting Education, 2011 - 2015
Massachusetts Society of CPAs, Nominating Committee, 2012 - 2014
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
Officer, Treasurer for Park Street Church, 2014 - Present
Member for Junior League of Boston, 2008 - Present
Committee Member for Park Street Church, 2004 - Present
Officer, Other Officer for Park Street Church, 2009 - 2013