Candace Witherspoon

Dr. Candace Witherspoon is an Associate Professor of Accounting in the College of Business Administration at Valdosta State University, where she has served since 2012. She holds a Doctor of Philosophy in Business Administration with a concentration in accounting and taxation from the University of Kentucky, along with a Master of Professional Accountancy and Bachelor of Science in accounting from Western Kentucky University.

Her research focuses on taxation, particularly clients' perceptions of tax preparers' service quality, tax case law, and fraud investigation. Dr. Witherspoon employs innovative methodologies including linguistic analysis of online client reviews to understand how certification status and organizational form impact client satisfaction in tax services. Her work has revealed that clients experience certified preparers as relational ('we' interactions) while franchise preparers are viewed as transactional.

As a Certified Fraud Examiner, Dr. Witherspoon brings specialized expertise in fraud investigation to both her teaching of Income Tax and Fraud courses and her research. Her scholarly work spans tax policy, professional ethics, knowledge sharing in organizations, and the unique challenges faced by emerging industries like marijuana dispensaries in navigating federal and state tax regulations.

• 2018 Student Engagement Award, LCOBA
• 2017 VSU Ethics Award - Stewardship
• 2017 Outstanding Service Award, LCOBA
• 2016 Accounting Teacher of the Year, LCOBA Student Advisory Council
• 2013 Rea and Lillian Steele Summer Grant
• 2007-2011 Von Allmen Fellowship Award
• 2011 Laurels Scholarship

Dr. Witherspoon maintains active memberships in the American Accounting Association, American Institute of Certified Public Accountants, Association of Certified Fraud Examiners, and Beta Alpha Psi. Her research has been presented at numerous professional conferences including the American Tax Association Midyear Meetings and various Special Topics in Strategic and Emerging Technologies in Accounting Conferences. She has published in journals including the Journal of Emerging Technologies in Accounting, Journal of Knowledge Management, and Strategic Finance, demonstrating her commitment to advancing both theoretical and practical knowledge in accounting and taxation.