معرفی
Professor Robert Yetman is a faculty member at the Graduate School of Management, University of California, Davis, where he holds the rank of Professor. His research expertise encompasses corporate tax, financial accounting, income tax, U.S. and international financial accounting, and nonprofit accounting and tax issues. He is particularly known for his work on the effect of taxes on business decisions and the response of nonprofit organizations to economic incentives.
His educational qualifications include:
- Ph.D. in Accounting from the University of North Carolina at Chapel Hill
- M.S. in Accountancy from San Diego State University
- B.S. in Engineering from Marietta College
Yetman's research primarily investigates the financial and tax behaviors of nonprofit organizations. He has examined why some tax-exempt charities choose to be taxed on unrelated business income, governance effects on financial reporting accuracy, and the determinants of taxable activities in nonprofits. His work often utilizes publicly available tax return data to analyze tax compliance and avoidance strategies. Additionally, he has contributed to understanding how donors respond to accounting information quality and the impact of the charitable deduction on giving behavior.
Analysis of his recent publications (2024-2007) shows a consistent focus on nonprofit taxation and governance. Key themes include the reliability of nonprofit tax disclosures (using IRS Form 990 and 990-T), director compensation, and the relationship between mission and financial performance. His research employs empirical methods to address questions of tax compliance, financial reporting, and organizational behavior in the nonprofit sector.
Scientific Awards: No specific awards were mentioned in the provided information.
Professor Yetman has been involved in executive education, including lecturing on cost accounting for wine industry professionals. However, no formal advisees (PhD or Master's students) or grant information are listed in the available text.
