Associate Professor, Accounting
moore3rd@jmu.edu
Contact Info
Research and Teaching Interests
- Investor perceptions and decision making around corporate tax behavior and disclosures
- Financial reporting of taxes
- Tax policy analysis
- Intersection of taxes and corporate social responsibility
- Tax disclosures in corporate sustainability reports
Professional Webpage
Education
- Ph.D., University of Tennessee, 2012
- M.Acc., University of Tennessee, 2005
- B.S.B.A., University of Tennessee, 2004
Positions Held
- Assistant Professor, Northeastern University, 2012-2018
- Associate, Tax – PriceWaterhouseCoopers, LLP, 2005 - 2007
Select Publications
Hardeck, I., Hohwegler, O., Inger, K., & Moore, R. (2026). Stakeholder Perceptions of Tax Transparency: Evidence from GRI 207. Journal of Accounting & Public Policy 57.
Davis, A.B, Howard, B., & Moore, R. (2024). Tax Planning Through the Uncertainty of the SALT CAP. Journal of Accountancy, October: 48-60.
Hardeck, I., Inger, K., Moore, R., & Schneider, J. (2024). The Impact of Tax Avoidance and Environmental Performance on Tax Disclosure in CSR Reports. Journal of the American TaxationAssociation 46(1): 83-111.
Davis, A.B., Moore, R., & Rupert, T. (2022). Corporate Social Responsibility and Tax Management: The Moderating Effect of Beliefs about Corporate Tax Duty. Journal of the American Taxation Association 44(2): 83-111.
Moore, R. (2021). The Concave Association Between Tax Reserves and Equity Value. Journal of the American Taxation Association, 43(1): 107-124.
Awards and Recognitions
- Dean's Impact Award (2022)
- Best Paper Award at the AAA Northeast Regional Meeting (2016) for “The Effect of Tax Expense Management and CSR Performance on Investor Perceptions of Firm Value and CSR Performance” with Ann Boyd Davis and Tim Rupert.
- PwC INQuires Research Grant (2015) for “The Effect of Tax Expense Management and CSR Performance on Investor Perceptions of Firm Value and CSR Performance” with Ann Boyd Davis and Tim Rupert.
Hours of operation:
Mon - Fri: 8 a.m. - 5 p.m.
