B. Anthony Billings
Professor of Accounting
Mike Ilitch School of Business
2771 Woodward Avenue
Detroit, MI 48201
B. Anthony Billings
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
- Ph.D., Texas A&M University, 1986
- MPA, University of Texas, 1983
- BBA, University of Texas, 1982
Billings is a member of the American Accounting Association, the American Taxation Association and the Tax Foundation.
- 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. email@example.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.