Sharon Burnett, Ph.D.
Associate Professor
Accounting, Economics, and Finance
College of Business
sburnett@wtamu.edu
Certifications
Certified Information Systems Auditor, 2005 Certified Public Accountant, 1998 , Texas. Certified Public Accountant, 1989 , Arkansas.
Academic Background
Ph.D. Oklahoma State University, Stillwater, Oklahoma, Accounting, 1998 M.B.A. University of Arkansas, Little Rock, Little Rock, Arkansas, 1992
B.S. University of Arkansas, Little Rock, Little Rock, Arkansas, Accounting, 1988
Work Experience
Academic Experience
Associate Professor & Edwards Professor of Accounting, West Texas A&M University (2015 - Present), Canyon, Texas.
Associate Professor of Accounting, West Texas A&M University (2013 - 2014), Canyon, Texas. Assistant Professor of Accounting, Texas A&M - Commerce (2012 - 2013), Commerce, Texas. Lecturer of Accounting, Oklahoma State University (2007 - 2009), Stillwater, Oklahoma. Associate Professor of Accounting, West Texas A&M University (2006 - 2007), Canyon, Texas. Assistant Professor of Accounting, West Texas A&M University (2000 - 2006), Canyon, Texas. Assistant Professor of Accounting, Wayland Baptist University (1997 - 2000), Plainview, Texas. Teaching Assistant, Oklahoma State University (1992 - 1996), Stillwater, Oklahoma.
Non-Academic Experience
National
Accounting Officer, Worthen Baking Corp. (1990 - 1991), Little Rock, Arkansas.
Assistant Controller, RTC Receiver for Capital FS&L (1989 - 1990), Little Rock, Arkansas.
Intellectual Contributions:
Refereed Articles
Burnett, S. & Pulliam, D. (2015). LLC Principle At-Risk Amounts for Guaranteed Debt. Practical Tax Strategies, 94 (4), 172-175.
Burnett, S. (in press, 2015). Will the Real Recourse/Nonrecourse Definition Please Stand Up? Oil, Gas & Energy Quarterly.
Burnett, S. K. & Pulliam, D. A. (2014). Transfer Pricing Seven Years After Glaxo Smith Kline. Southwestern Economic Review, 41 (1), 99-108.
Burnett, S. & Pulliam, D. A. (2013). The Creditability of Foreign Taxes - Supreme Court Decides on British Windfall Profits Tax. CPA Journal, 83 (10), 44-47.
Burnett, S. & Pulliam, D. A. (2013). Repatriation of Foreign Earnings Focus by IRS. Oil, Gas & Energy Quarterly, 61 (4), 631-640.
Burnett, S. & Pulliam, D. A. (2008). GlaxoSmithKline and the IRS Finally Find Relief with Zantac. CPA Journal, 78 (6), 40-43.
Burnett, S. & Pulliam, D. A. (2004). IRS Provides Much-Needed Guidance on Capitalization of Intangibles. Practical Tax Strategies, 73 (2), 68-78.
Burnett, S. & Pulliam, D. A. (2004). Discharge of Indebtedness Income Within a Consolidated Group. Oil, Gas & Energy Quarterly, 52 (4), 711-729.
Burnett, S. & Friske, K. (2003). The Future of Accounting Education: A Regional Perspective. Journal of Education for Business, 78 (3), 129-134.
Burnett, S. & Pulliam, D. A. (2003). Debt or Equity? The Current Status of Section 385. Practical Tax Strategies, 71 (2), 77-85.
Burnett, S. (2002). IRS Approves Cash Method for More Small Businesses. Practical Tax Strategies, 68 (6), 340-350.
Burnett, S. & Pulliam, D. A. (2001). Travel Costs: Drive Up Benefits for a Variety of Travel Costs. Practical Tax Strategies, 67 (6), 328-338.
Invited Articles/Reviews
Burnett, S. K. & Pulliam, D. A. (2014). Tax Court Foils Transferee Liability of Reynolds Family Trusts. Journal of Accountancy, 218 (3), 100.
Burnett, S. & Pulliam, D. A. (2013). IRS Strikes Out Against Steinbrenner. Journal of Accountancy, 216 (3), 70-71.
Burnett, S. & Pulliam, D. A. (2006). Statute Of Limitations On Erroneously Paid Taxes. Journal of Accountancy, 202 (6), 82.
Journal of Accountancy, 202 (4), 87-88.
Burnett, S. & Pulliam, D. A. (2006). Innocent Spouse Provision and Community Property. Journal of Accountancy, 201 (6), 83.
Burnett, S. & Pulliam, D. A. (2004). Alimony Payments Must Terminate at Death. Journal of Accountancy, 198 (5), 79-80.
Burnett, S. & Pulliam, D. A. (2004). Valid Transfers Excluded From Gross Estate. Journal of Accountancy, 198 (4), 104-105.
Burnett, S. & Pulliam, D. A. (2003). Bonuses and Accumulated Earnings Prove Troublesome. Journal of Accountancy, 196 (3), 78-79.
Burnett, S. & Pulliam, D. A. (2003). MACRS Reclassification Was Not Change in Accounting Method. Journal of Accountancy, 195 (5), 67-68.
Burnett, S. & Pulliam, D. A. (2002). Tax-Exempt Bonds for Religious Institution Don't Violate Constitution. Journal of Accountancy, 194 (6), 72-73.
Burnett, S. & Pulliam, D. A. (2002). Unreported Tips and FICA. Journal of Accountancy, 194 (4), 96-99. Burnett, S. & Pulliam, D. A. (2002). Effect of Capital Gains Tax in Valuing a Decedent's Closely Held Stock. Journal of Accountancy, 193 (1), 78-79.
Burnett, S. & Pulliam, D. A. (2001). Back Wages and Payment of FICA and FUTA. Journal of Accountancy, 192 (2), 71-72.
Refereed Proceedings
Full Paper
Burnett, S. (2005). Student Perceptions of Instructor and Student Responsibilities in Online Classes. American Accounting Association, Southwestern Regional Meeting.
Abstract Only
Burnett, S. & Pulliam, D. (2013). When is a Windfall Tax a Tax (or Not a Tax)? American Accounting Association, National Meeting.
Burnett, S. & Pulliam, D. A. (2013). When is a Windfall Tax a Tax (or Not a Tax)? American Accounting Association, Southwestern Regional Meeting.
Burnett, S. & Pulliam, D. A. (2008). Transfer Pricing - Lessons Learned in the GlaxoSmithKline Case. American Accounting Association.
Burnett, S. (2001). The Relationship between Regulated Transfer Pricing and Partial Ownership. American Accounting Association, Southwestern Regional Meeting, 76.
Presentation of Refereed Papers
National
Burnett, S. & Pulliam, D. A. (2013). When is a Windfall Tax a Tax (or Not a Tax)? American Accounting Association, National Meeting, Anaheim, California.
Burnett, S. & Pulliam, D. A. (2008). Transfer Pricing - Lessons Learned in the GlaxoSmithKline Case. American Accounting Association, National Meeting, Anaheim, California.
Regional
Burnett, S. & Pulliam, D. (2013). When is a Windfall Tax a Tax (or Not a Tax)? American Accounting Association, Southwestern Regional Meeting, Albuquerque, New Mexico.
Other Research Activities
Contribution to Practice
2013: Burnett, S. & Pulliam, D.A., IRS Strikes Out Against Steinbrenner. Reprinted in CPE Direct - "IRS Strikes Out Against Steinbrenner" from the September 2013 Journal of Accountancy in the October-December 2013 CPE Direct issue (pp 3-57/58) - the AICPA's continuing professional education service.
Service:
Service to the University
Department Assignments Faculty Advisor:
2013-2014 – 2015-2016: Undergraduate Accounting Majors Member:
2013-2014 – 2015-2016: MPA Comprehensive Exam Other Institutional Service Activities:
2015-2016: Recorded COB Welcome Video for Online MBA Class 2013-2014 – 2015-2016: Meet the Firms Night
College Assignments Chair:
2014-2015 – 2015-2016: Research and Teaching Symposium Committee 2013-2014: Research Symposium Committee
Member:
2015-2016: Ethics & Academic Integrity Committee
2014-2015: Faculty Development and Recognition Committee 2013-2014: Faculty Development and Recognition Committee College Assignments
Other Institutional Service Activities:
2014-2015 – 2015-2016: Etiquette Dinner: Participated in Etiquette Dinner with Career Services University Assignments
2014-2015 – 2015-2016: Student Honors Committee 2014-2015 – 2015-2016: Parking Committee
2013-2014 – 2015-2016: Killgore Research Committee Other Institutional Service Activities:
2015: WTAMU Student Research Conference Judge
Service to the Profession
Reviewer - Book / Textbook
2015: Principles of Cost Accounting by Vanderbeck and Mitchell.
Service to the Community
Other Community Service Activities
2015: District 6A University Interscholastic League Accounting Tests - Proctored and Graded Exams 2010: Volunteer with VITA-AARP doing tax returns
Memberships
ISACA, 2004 - 2015
American Institute of Certified Public Accountants, 2000 - 2015 American Accounting Association, 1997 - 2015
Faculty Development
Instructional-Related Conference
2014: American Accounting Association, National Meeting, Atlanta, Georgia. Attended two Pre-conference workshops: Designing and Teaching User Oriented MBA Accounting Courses and How to Flip Your Accounting Classroom. 6 hours of CPE
2014: 2014 Fall Semester Faculty Development with Dr. Terry Mouchayleh, Canyon, Texas. 2013: American Accounting Association, National Meeting, Anaheim, California. Flipped Classrooms 2013: Fall Faculty Development Workshop with Guest Speaker Dr. Laurie Hazard, Canyon, Texas. Other Professional Development
2015: Continuing Professional Education, virtual, Texas. Over 70 hours for CPA and CISA licenses 2014: CPE Direct (AICPA) for CPA License, various, Texas. 26 hours
2013: New Faculty Orientation Sessions (Teaching/Research/Service topics), Canyon, Texas. 2013: Continuing Professional Education, various, Texas. CPA license - over 60 hours
Technology-Related Training
2015: Blackboard Quickstart, Canyon, Texas.
2015: Reorganizing your Migrated Course, Canyon, Texas. 2015: Blackboard Advanced Grade Center, Canyon, Texas.
2015: Blackboard Advanced Grade Center, Canyon, Texas. 2015: Blackboard Assignments Dropboxes, Canyon, Texas. 2015: Blackboard Tests: Online Exams Workshop, Canyon, Texas. 2015: Blackboard: Discussion Board, Canyon, Texas.
2015: Publishing Course Grades, Canyon, Texas. 2015: Blackboard: How to Grade Tests, Canyon, Texas. 2015: Blackboard: Grading with Rubrics, Canyon, Texas.
2014: Online Course Development Parts 1, 3 to 5, Canyon, Texas.
Honors-Awards-Grants
Award
2016: College of Business Teaching Excellence Award, College of Business, West Texas A&M University. Annual College of Business peer and administrative recognition for outstanding teacher. .
2015: The Gene Edwards Endowed Professor of Accounting, College of Business. Honor
2015: Apple Polishing Professor, Mortar Board.
