Dr. Nancy B. Nichols
Professor, Journal of Accounting Education Professor; MSA Program Director
Started at JMU: 1997
Ph.D., University of North Texas, December 1997
M.S in Taxation, University of North Texas, August 1995
BA in Accounting, University of South Florida, June 1980
Research: Tax law analysis including the impact on financial reporting and international accounting issues, specifically segment reporting.
Various leadership positions in the American Taxation Association and Beta Alpha Psi
Volunteer work, travel, particularly adventure travel, cooking, rock climbing.
Current Courses Taught:
ACTG 625 – Tax Research
ACTG 695 – Seminar in Accounting
ACTG 628 – Advanced taxation of Business Entities II
ACTG 629 – Selected Topics in Taxation
“Ponzi-Scheme Losses: Indirect Investor and State Tax Issues Nichols” with William
VanDenburgh and Luis Betancourt. (2011). Journal of Accountancy, 211(2), 46-51.
“Criminal Prosecution of Tax Return Preparers,” The ATA Journal of Legal Tax
Research, July 2008, Vol. 6, pp. 24-42.
“And the Impact Is . . . First-Quarter Results from Adopting FIN 48” with John Briggs
and Charles Baril, Tax Notes, July 30, 2007, 116(5), pp. 377-388
“Does Representation Matter in IRS Office Audits?” with John Price, The Journal of
the American Taxation Association, Spring 2004, Vol. 26, No. 1, pp. 21-42.
“Segment Disclosures Under SFAS 131: Has Business Segment Reporting
Improved?” with Donna Street and Sid Gray, Accounting Horizons, Vol. 14, No. 3,
Fall, pp. 259-285, 2000.
Director, Masters of Science in Accounting program, 2003 - present
American Taxation Association Board of Trustees, August 2009 – present; 2002 – 2007;
Treasurer, 2005 – 2007; VP Elect, 2009 – 2010; VP, 2010 - present
Beta Alpha Psi International Board of Directors, 2007-2010; 2003-2006
President, August 2007-August 2010; Director of Program Activities, 2003–2006
13 years at Deloitte, last four years as a tax partner.