Date of Award

Summer 2015

Document Type


Degree Name

Doctor of Business Administration (DBA)


School of Accountancy

First Advisor

Ted D. Englebrecht


This study examines the effect of gender, political affiliation, and family composition issues on reasonable compensation in closely held corporations. It is broken down into two parts: an archival and behavioral (survey) portion. The archival part analyzes decisions made in the U.S. Tax Court spanning 1983-2014 through the use of simple regression, multiple regression/ordinary least squares, and logistic regression. Four variables were found to be significant: judge gender, tenure, number of tax years decided, and taxpayer gender. The behavioral portion investigates the current perceptions of tax practitioners through surveying Certified Public Accountants (CPAs). Analysis of variance is used in this portion. The significant variable from this part is political affiliation.

Included in

Accounting Commons