Department of Accounting
o. 10D Calvin Hall
Amy Hageman studies public interest elements of taxation. Specific research interests include tax professional and taxpayer judgment and decision making, and antecedents and consequences of tax policy.
Current Research & Consulting Projects
- Understanding how the charitable contribution tax deduction affects taxpayers’ charitable donations.
- Examining the ethical environment of accounting professionals.
- Identifying factors that influence contentious issues between tax professionals and tax clients.
- Exploring corporate social responsibility reports using eye-tracking technology.
- Understanding the effect of choice complexity on tax incentives.
- Investigating the influence of client service and ethical climate on tax professionals’ ethical decisions.
- Examining the relationship between tax audits and unofficial payments in transition economies.
- Exploring the relationship between accountants’ ethical environment and job attitudes.
- Intrenal Awards: CBA Outstanding Researcher Award (2014), Department of Accounting Outstanding Researcher Award (2014, 2011), CBA Kansas State Bank Teaching Award (2013), CBA Developing Scholar Award (2011), Department of Accounting Outstanding Teacher Award (2011)
- External Awards: Outstanding Author Contribution Award by the Emerald Literari Network (2013, 2011), Best Research Paper Award by the 17th Annual Ethics Symposium (2012), Best Conference Paper Award by the AIB-SE (2011),
- Chair-Elect of the Public Interest Section of the American Accounting Association
- Associate Editor for Accounting and the Public Interest and Advances in Accounting Behavioral Research
- Editorial Board for Journal of the American Taxation Association and Behavioral Research in Accounting
- Published in journals such as AOS, JATA, BRIA, JBE, JAPP, API, and others
Publications (Last 5 Years)
- Bobek, D. D., A. M. Hageman, and R. R. Radtke. 2015. The effects of professional role, decision context, and gender on the ethical decision making of public accounting professionals. Behavioral Research in Accounting (American Accounting Association), 27 (1): 55-78.
- Hageman, A. M., D. Bobek, and L. Luna. 2015. The influence of state sales and use taxes on manufactures’ capital expenditures and manufacturing employment. Public Finance Review (SAGE), 43 (4): 458-484.
- Bobek, D. D., A. M. Hageman, and R. R. Radtke. 2015. The influence of roles and organizational fit on accounting professionals’ perceptions of their firms’ ethical environments. Journal of Business Ethics (Springer) 126: 125-141.
- Hageman, A. M. and D. D. Bobek Schmitt. 2014. Institutional and Political Antecedents of Inter-Jurisdictional Tax Harmonization: Lessons from Three States. Accounting and the Public Interest (American Accounting Association), 14: 1-33
- Bobek, D. D., A. M. Hageman, and R. R. Radtke. 2014. A research note on the relationship between client advocacy and professional skepticism in accounting. Advances in Accounting Behavioral Research (Emerald), 17: 161-182.
- Davis, A. and A. M. Hageman. 2014. An exploration of the antecedents and consequences of state income tax nexus: Does economic nexus really benefit states? Journal of the American Taxation Association (American Accounting Association), 36 (1): 105-136.
- Alon, A. and A. M. Hageman. 2013. The impact of corruption on firm tax compliance in transitional economies: Whom do you trust? Journal of Business Ethics (Springer), 116 (3): 479-494.
- Hageman, A. M. and D. G. Fisher. 2013. Student attitudes about the use of the code book in an introductory tax class. Advances in Accounting Education (Emerald), 14: 213-236.
- Bobek, D. D., A. M. Hageman, and C. A. Kelliher. 2013. Analyzing the role of social norms in tax compliance behavior. Journal of Business Ethics (Springer) 115 (3): 451-468.
- Fisher, D. G. and A. M. Hageman. 2012. Using journal entries to teach partnership tax: An illustrative case. Journal of Accounting Education (Elsevier) 30 (1): 100-130.
- Hageman, A. M. 2012. A 21st century literature review of sales and use taxes for accountants. Advances in Accounting Behavioral Research (Emerald) 15: 167-214. (Winner of the 2013 Outstanding Author Contribution Award.)
- Cho, C. H., R. P. Guidry, A. M. Hageman, and D. M. Patten. 2012. Do actions speak louder than words? An empirical investigation of corporate environmental reputation. Accounting, Organizations and Society (Elsevier) 37 (1): 14-25.
- Hageman, A. M. and S. W. G. Robb. 2011. A regional diffusion theory explanation for states’ proposal and adoption of anti-passive investment company laws. Journal of Accounting and Public Policy (Elsevier) 30 (6): 551-569.
- Bobek, D. D., A. M. Hageman, and C. A. Kelliher. 2011. A methodological examination of the social norms of tax compliance: Scale development and measurement issues. Advances in Accounting Behavioral Research (Emerald) 14: 37-66.
- Hageman, A. M. 2010. The role of confidence in tax return preparation using tax software. Advances in Accounting Behavioral Research (Emerald) 13: 31-57. (Winner of the 2011 Outstanding Author Contribution Award.)
- Bobek, D. D., A. M. Hageman, and R. Hatfield. 2010. The role of client advocacy in the development of tax professionals’ advice. Journal of the American Taxation Association (American Accounting Association) 32 (1): 25-51.
- Bobek, D. D., A. M. Hageman, and R. R. Radtke. 2010. The ethical environment of tax professionals: Partner and non-partner perceptions and experiences. Journal of Business Ethics (Springer) 92 (4): 637-654.
Areas of Teaching
Ph D, University of Central Florida, 2009.
Major: Business Administration - Accounting
Masters of Accountancy, Kansas State University, 2002.
BS, Kansas State University, 2001.
Major: Accounting and Finance
TU 2:30-3:45 pm; and by Appointment