David Upton
Biography
David Upton received his Ph.D. from Indiana University in 2006. He previously taught at Massey University in New Zealand and was a visiting professor at the Fachhochschule (University of Applied Sciences) Worms, Germany. His teaching interests are in the areas of Cost and Managerial Accounting. His research interests include managerial accounting, tax, and pedagogy, with a behavioral/experimental emphasis, and various topics relevant to practitioner audiences. He has published in discipline-based journals including Accounting, Organizations, & Society, Journal of Business Ethics, Journal of Management Accounting Research, Critical Perspectives on Accounting, and the Journal of Business, Finance and Accounting. He has also published in practitioner journals including the CPA Journal, Strategic Finance, and Tax Notes. David served as president of the Piedmont Triad IMA chapter and is a past member of the New Zealand Institute of Chartered Accountants.
Education
Ph.D. Kelley School of Business, Indiana University, Bloomington, IN, 2006
M.B. Kelley School of Business, Indiana University, Bloomington, IN, 2003
M.B.S. Massey University, Palmerston North, New Zealand, 1994
Dip.Bus.Stud. Massey University, Palmerston North, New Zealand, 1992
B.M.S. University of Waikato, Hamilton, New Zealand, 1983
Research/Publications
Harden, J.W. and D. R. Upton. 2023. Partnership taxation – is it a partnership? Strategic Finance. 104: (11, May), 15-16.
Harden, J.W. and D. R. Upton. 2022. New Requirements for Cryptocurrency Transactions. Strategic Finance. 103: (10, April), 17-18.
Harden, J.W. and D. R. Upton. 2022. Retroactive Changes to the Employee Retention Credit. Strategic Finance. 103: (9, March), 17-18.
Harden, J. W. and D. R. Upton. 2021. Taxpayer relief from net operating loss change. Strategic Finance, 103: (4, October), 15-16.
Curatola, A. P., J. W. Harden, J. W. Rinier, and D. R. Upton. 2020. Business tax planning issues for 2021. Journal of Financial Service Professionals, 74: (6), 39-48.
Curatola, A. P., J. W. Harden, J. W. Rinier, and D. R. Upton. 2020. Retirement income planning issues for 2021. Journal of Financial Service Professionals, 74: (5), 82-92.
Hardeck, I., J. W. Harden, and D. R. Upton. 2019. Consumer reactions to tax avoidance: Evidence from the United States and Germany. Journal of Business Ethics, https://doi-org.libproxy.uncg.edu/10.1007/s10551-019-04292-8.
Harden, J. W. and D. R. Upton. 2019. Deducting business meals. Strategic Finance, 100: (11, May), 19-20.
Conference and Other Presentations
Lulseged, A., and D. R. Upton. “Academic dishonesty and online exams”. Presented at the AAA Annual Meeting, San Francisco CA, August 2019, and the SEAAA Regional Meeting, Savannah GA, April 2019
Hardeck, I., J. W. Harden, and D. R. Upton. “Consumer reactions to tax avoidance – Evidence from the United States and Germany”. Presented at the 31st Annual ATA Mid-Year Conference, Washington, D.C., 22-23 February 2019 (presented by co-author).