Tracy Noga

Tracy Noga

  • Professor, Accounting
  • National Tax Instructor, Ernst & Young LLP
  • National Tax Instructor, KPMG LLP
  • National Tax Instructor, PricewaterhouseCoopers LLP
  • Wilder Teaching Professor, Bentley University
  • Ph.D. Texas Tech University
  • MST University of Hartford
  • BS Bryant University

Teaching Interests

Professor Noga's teaching interests include federal taxation, corporate tax strategy and accounting for income taxes.

Research Interests

Professor Noga's primary research interests are in tax policy, corporate governance, corporate book-tax differences, and teaching and curriculum. She has published in journals such as The Journal of Corporate Finance, Journal of the American Taxation Association, Accounting Horizons, Behavioral Research in Accounting,The ATA Journal of Legal Tax Research, Advances in Taxation, Issues in Accounting Education, Tax Notes and Tax Adviser and has presented at numerous conferences.

Consulting/Practice Interests

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

Bio

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. 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 (inactive).

Professional Memberships

  • Massachusetts Society of CPA's 2002 - Present
  • American Accounting Association 1999 - Present
  • American Taxation Association 1999 - Present
  • American Institute of Certified Public Accountants 1992 - 2018
  • National Tax Association 2005 - 2014

    • Awards and Honors

  • 2021, Innovation in Teaching Award, Bentley University
  • 2017, Best Paper Award for the Midwest Region of the American Accounting Association, American Accounting Association
  • 2017, Gregory H. Adamian Award for Excellence in Teaching, Bentley University
  • 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

    • Publications

    Journal Articles

  • Bedard, J. C., Hux, C. T., Noga, T. J. (2022). Knowledge Sharing in Auditor-Provided Tax Services: Experiences of Audit and Tax Personnel . Journal of the American Taxation Association.
  • Andiola, L., Downey, D., Spilker, B., Noga, T. J. (2018). An Examination of the Interactive Effect of Feedback Source and Sign in the Offshoring Environment: A Social Identity Perspective . Behavioral Research in Accounting, (30) 2 1-21. (Link)
  • Noga, T. J., Rupert, T. J. (2017). Addressing Written Communication Apprehension in Tax Students. Advances in Accounting Education, (21) 57-98.
  • Minnick, K. L., Noga, T. J. (2017). The influence of firm and industry political spending on tax management among S&P 500 firms. Journal of Corporate Finance. 44 233-254.
  • 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.
  • Noga, T. J., Schnader, A. L. (2013). Book-tax differences as an indicator of financial distress . Accounting Horizons.
  • 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. (2012). Opportunities for incorporating international tax law into all levels of the tax curriculum. The Tax Adviser, (43) 5 342-345.
  • 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)
  • 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.
  • 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., 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. R. (2002). Vacation home tax planning: shaky foundations are not easily repaired with tax software. Tax Adviser.

    Cases

    Gujarathi, M. R., Noga, T. J. (2012). Regal Hair Salon: Tax and Financial Reporting of Gift Cards Journal of Accounting Education , (30)
    • Noga, T. J., Wilkinson, B. (2007). International Consulting Income: An Investigation of the Tax Implications of a U.S. Individual Working in CanadaIssues in Accounting Education. Noga, T. J., Wilkinson, B., Ford, C. (2007). International Transfer Pricing at Marks Pharmaceuticals: A Tax and Financial Accounting PerspectiveIssues in Accounting Education.

    Presentations

  • Noga, T. J. (2021). “Best practice: Managing the hybrid teacher ” Presented at the EFMD Global EFM Programmes Conference
  • Bedard, J. C., Hux, C., Noga, T. J. (2019). “Contracting and Knowledge Sharing in Auditor-Provided Non-Audit Tax Services: Experiences of Audit and Tax Personnel” Presented at the American Taxation Association Behavioral Tax Symposium Washington DC
  • Bedard, J. C., Noga, T. J., Hux, C. T. (2017). “Colleagues or "frenemies”? interactions between auditors and tax specialists in audit and non-audit services contexts. ” Presented at the Accounting Group, Northeastern University Research Workshop Boston
  • Bedard, J. C., Noga, T. J., Hux, C. T. (2017). “Colleagues or "frenemies”? interactions between auditors and tax specialists in audit and non-audit services contexts. ” Presented at the U. of Connecticut Accounting Department Research Workshop Storrs, CT
  • Bedard, J. C., Noga, T. J., Hux, C. T. (2017). “Colleagues or "frenemies”? interactions between auditors and tax specialists in audit and non-audit services contexts. ” Presented at the Culverhouse School of Accounting, University of Alabama Research Workshop Tuscaloosa, AL
  • Bedard, J. C., Hux, C. T., Noga, T. J. (2017). “Colleagues or "frenemies”? interactions between auditors and tax specialists in audit and non-audit services contexts. ” Presented at the Accountancy Department Scholarly Activities Committee Bentley
  • Noga, T. J., Rupert, T. (2016). “Adapting Course Content and Delivery for the Changing Profession” Presented at the Massachusetts Society of CPAs Perspectives on the Pipeline Bentley University
  • Noga, T. J. (2015). “Ethical Considerations” Presented at the Tax Executives Institute Ethics and Ethical Leadership Needham, MA
  • Andiola, L. M., Downey, D. H., Noga, T. J., Spilker, B. C. (2014). “The Interactive Effects of Feedback Sign and Source on Indian Tax Professionals' Satisfaction: A Social Identity Perspective” Presented at the Bentley University SAC Workshop

    • Service

    Department Service

  • Advisor for Beta Alpha Psi 2016 - Present
  • Committee Chair for Tax Curriculum 2009 - 2021
  • Other for Deloitte FanTAXtic Case Competition Coach and Coordinator 2011 - 2020
  • Committee Chair for AC Recruiting Committee 2019 - 2019
  • Committee Member for AACBS Accredidation Commiittee 2019 - 2019
  • Mentor (Faculty) for VITA 2006 - 2018
  • Mentor (Faculty) for Fiscal Challenge Case Competition 2016 - 2017
  • Committee Member for Journal Ranking Committee 2013 - 2014
  • Other for PWC Case Compeition Coordinator 2012 - 2014
  • Mentor (Student) for PWC xTAX coach 2006 - 2014
  • Committee Member for ACELAB taskforce 2011 - 2012

    • University Service

  • Committee Chair for Learning and Teaching Council 2018 - Present
  • Committee Member for Provost Search Committee 2022 - 2022
  • Task Force Chair for Teaching Reslience and Digital Innovation Task Force 2020 - 2021
  • Committee Chair for Nominations Committee 2017 - 2020
  • Committee Chair for AACSB Accreditation Report Committee 2019 - 2019
  • Committee Chair for Promotion and Tenure Committee 2014 - 2017
  • 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

    • Professional Service

  • Committee Member for American Accounting Association Membership Advisory Committee 2021 - Present
  • Officer, Vice President for American Taxation Association 2021 - Present
  • Committee Member for Issues in Accounting Education Steering Committee 2021 - Present
  • Committee Member for American Taxation Association, Finance Committee 2019 - 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
  • 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
  • Editor (Associate), Journal for Issues in Accounting Education 2015 - 2021
  • Committee Member for Massachusetts Society of CPAs 2005 - 2021
  • Committee Member for AACBS Visiting Team 2021 - 2021
  • VP of Finance - Elect for American Taxation Association 2020 - 2021
  • Officer, Treasurer for American Taxation Association 2017 - 2019
  • Chairperson for ATA Teaching and Curriculum Conference 2017 - 2018
  • 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
  • Committee Chair for American Taxation Association, External Relations Committee 2012 - 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