Boysie Billings
Title
Professor of Accounting
Phone
313-577-4214
Office
Mike Ilitch School of Business
2771 Woodward Avenue
Room 310
Detroit, MI 48201
Academic Programs
- Accounting
Boysie Billings
Biography
Billings is a member of the American Accounting Association, the American Taxation Association and the Tax Foundation.
Education
- Ph.D., Texas A&M University, 1986
- MPA, University of Texas, 1983
- BBA, University of Texas, 1982
Expertise
International business competition, export tax, tax on foreign income, capital allocation among industrial nations, accounting
Research and teaching interests
- Corporate Taxation
- Corporate Research & Development Spending
- International Accounting
- Tax Research
- International Taxation
- Tax Policy
Publications
- Jia, Y., Gao, X., and Billings, A. (forthcoming). CEO and CFO Equity Incentives and the Pricing of Audit Services. In Robert Knechel (Ed.) Auditing, A Journal of Practice and Theory. American Accounting Association. http://aaajournals.org/.
- Billings, A., and Volz, W. (2013). A Primer On Bankruptcy for Accountants. In New York Society of CPAs (Ed.) The CPA Journal, 84 (3), 80-84. York State Society of Certified Public Accountants. cpaj.com.
- Billings, A. (2013). An Update on Company-Financed Research and Development Credits. In New York Society of CPAs (Ed.) The CPA Journal, 88 (1), 41-60. York State Society of Certified Public Accountants. CPAJ.COM.
- Billings, A., and Volz, W. A Primer On Bankruptcy for Accountants. In New York Society of CPAs (Ed.) The CPA Journal. York State Society of Certified Public Accountants.
- Volz, W., Walsh, A., and Billings, A. (2011). "Reporting the Governance, Management, and Disclosure Policies of Tax-Exempt Organizations in the Redesigned IRS Form 990". The CPA Journal, 81 (7, (July 2011)), 2-9.
- Billings, A. (2009). On the Theory of Marginal Tax Rates. In Professor C F Lee (Ed.) Advances in Financial Planning and Forecasting, 2010. emerald@emeraldinsight.com.
- Billings, A., Mougoue, M., and Musazi, B. (2009). "How Firms' Foreign Tax Credit Limitation Spell Affects the Amount of Foreign Assets Deployed." Public Finance Review, 37, 170-197.
- Billings, A., Musazi, B., and Houston, M. (2008). Monetize Tax Assets to Improve Bonus Depreciation Incentive. Tax Notes, 119 (3), 299-301.
- Billings, B.A., & Hamilton, J. (2002). The Effects of the Corporate Alternative Minimum Tax on the Acquisition of Depreciable Business Assets. Journal of Accounting and Public Policy, 21(4-5), 423-452.
- Billings, B.A., McGowan, J.R., & Alnajjar, F. (1994). An Inter-Country Comparison of the Research & Development Tax Credit. Accounting Horizons, 8(1), 19-34.
- Billings, B.A., McGowan, J.R., & Alnajjar, F. (1992). Foreign Governments' Response to Recent U.S. Tax Legislation Affecting Foreign Controlled U.S. Based Corporations. Journal of World Trade, 26(1), 85-98.
- Billings, B.A., Bajor, L.A., & Gourdji, A. (1990). Competitive Tax Disadvantages Faced By U.S. Multinationals: How to Address Them. Columbia Journal of World Business, 25(4), 28-39.
- Billings, B.A., & McGill, G.A. (1990). Uniform Capitalization Rules and Inventory Planning. Journal of Accountancy, 170(1), 119-122.
Englebrecht, T.D., Roberts, M.L., & Billings, B.A. (1989). Phantom Taxes and Phantom Income: A Study in Accounting Misconceptions Applied to Regulated Utilities. Accounting Horizons, 3(1), 43-53.
Courses taught by Boysie Billings
Spring-Summer Term 2024 (future)
- ACC7340 - Taxation of Pass-Through Entities
- ACC7400 - Taxation of International Business and Multinational Transactions
Winter Term 2024 (current)
- ACC5170 - Introduction to Taxation: Individuals
- ACC7120 - Introduction to Taxation: Individuals
- ACC7335 - Taxation of Corporations and Shareholders
- ACC7340 - Taxation of Pass-Through Entities
- ACC7998 - Seminar in Tax and Accounting Policy
Fall Term 2023
- ACC5170 - Introduction to Taxation: Individuals
- ACC5270 - Introduction to Taxation: Business Entities
- ACC7120 - Introduction to Taxation: Individuals
- ACC7320 - Introduction to Taxation: Business Entities
- ACC7335 - Taxation of Corporations and Shareholders
- ACC7340 - Taxation of Pass-Through Entities
Spring-Summer Term 2023
Winter Term 2023
- ACC5170 - Introduction to Taxation: Individuals
- ACC7120 - Introduction to Taxation: Individuals
- ACC7335 - Taxation of Corporations and Shareholders
- ACC7340 - Taxation of Pass-Through Entities
- ACC7998 - Seminar in Tax and Accounting Policy
Fall Term 2022
- ACC5170 - Introduction to Taxation: Individuals
- ACC5270 - Introduction to Taxation: Business Entities
- ACC7120 - Introduction to Taxation: Individuals
- ACC7320 - Introduction to Taxation: Business Entities
- ACC7335 - Taxation of Corporations and Shareholders
- ACC7340 - Taxation of Pass-Through Entities
