Carson College of Business Faculty Directory

Carson College Directory

Debbe Sanders

Professor, Accounting

Contact

Phone: (360) 546-9147
Office: CL 308 F

Education

  • PhD (Arizona State University)
  • MS (Arizona State University)
  • BA (Arizona State University)

Debbe Sanders

Debbe Sanders is a professor of accounting and the Associate Faculty Director and MBA Director in Vancouver. Her teaching specialization is taxation at the graduate and undergraduate level. Dr. Sanders' research focuses on decision-making under conditions of uncertainty, prospect theory, ethical behavior, legal issues and taxation of cannabis, and other current tax topics. She publishes in premier tax journals including National Tax Journal, Journal of the American Taxation Association and Journal of Taxation as well as in accounting journals such as Journal of Taxation Behavioral Research in Accounting and Advances in Behavioral Research. She is a contributing author on three textbooks and was co-author of Federal Tax Research. Dr. Sanders worked in KPMG's tax practice, was a consultant and trainer for PricewaterhouseCoopers (UK and US), and continues to consult on tax issues. She was a member of the Governor's Commission on Washington State Tax Structure (chaired by Bill Gates, Sr.). She has received external grants from public accounting firms and the Washington Department of Revenue. In her over 30 years at WSU, Dr. Sanders has received numerous awards such as student selected teacher of the year, innovative teaching, college outstanding faculty service, and research grants.

Research Interests

decision-making under conditions of uncertainty
ethics
legal issues and taxation of cannabis
prospect theory
subjective expected utility
taxation

Teaching Interests

taxation

Journal Articles

  • Debra Sanders, Kim Houser, Jeffery Gramlich How Current Tax Policy is Impacting the Marijuana Industry Tax Notes, 2016
  • Jill Zuber, Debra Sanders The influence of attraction and company values on aggressive corporate tax decision-making Journal of Accounting, Ethics and Public Policy, 2013
  • Gavind Lyer, Philip Reckers, Debra Sanders A field experiment to explore the effects of detection and penalties communications and framing among Washington State retail firms Advances in Accounting, 2010
  • Gavind Lyer, Philip Reckers, Debra Sanders Increasing tax compliance in Washington state: A field experiment National Tax Journal, 2010
  • Debra Sanders, G. Iyer, P. Reckers Special Report: Compliance in Washington State Tax Analysts State Tax Notes, 2010
  • Debra Sanders, S. Gill, J. Zuber Deductibility of Bankruptcy Costs and the Origin-of-the Claim Tax Advisor, 2009
  • Debra Sanders, P. Reckers, G. Iyer Influences of Accountability and Penalty Amwareness on Tax Compliance Journal of the American Taxation Association, 2008
  • Debra Sanders Individual Tax Return Filing The LexisNexis Federal Tax Review, 2006
  • Debra Sanders, W. Raabe, R. Toolson Planning for Royalty Trusts: Opportunities and Tax Considerations The Tax Adviser, 2005
  • Debra Sanders, J. Lowe, P. Reckers The lnfluence of Gender, Ethnicity, and Individual Differences on Perceptions of Career Progression in Public Accounting International Journal of Auditing, 2001
  • Debra Sanders, J. Cote Herding Behavior: Explanations & Implications Behavioral Research In Accounting, 1997
  • Jeanne Yamamura, Albert Frakes, Debra Sanders, Sung Ahn A comparison of Japanese and U.S. auditor decision-making behavior International Journal of Accounting, 1996
  • Debra Sanders, R. Toolson Buying Bonds after RRA 1993 Social Security and AMT Chanages Journal of Financial Planning, 1995
  • Debra Sanders, P. Reckers, S. Roark The Influence of Ethical Attitudes on Taxpayer Compliance National Tax Journal, 1994
  • Debra Sanders, R. Gore Final Regulations for S. Corporations Taxation for Lawyers, 1994
  • Debra Sanders, R. Gore S. Corporation Final Regulations Add Flexibility in Basis and Distributions Taxation for Accountants, 1994
  • Debra Sanders, R. Toolson Charitable Contributions of Appreciated Property: When the 50 Percent Election Should Be Made The Review of Taxation of Individuals, 1992
  • Debra Sanders, P. Reckers, R. Wyndelts An Empirical Investigation of Factors Influencing Tax Practitioner Compliance. The Journal of the American Taxation Association: A Publication of the Tax Section of the American Accounting Association, 1991
  • Debra Sanders, R. Kozub, W. Raabe Measuring Tax Faculty Research Publication Records The Journal of the American Taxation Association: A Publication of the Tax Section of the American Accounting Association, 1990
  • Debra Sanders, R. Toolson Recent Tax Developments increase the Advantages of Savings Bonds Journal of Taxation of Investments, 1990
  • Debra Sanders The Corporate Minimum Tax Credit After RRA'89 Taxes, 1990
  • Debra Sanders, R. Wyndelts An Examination of Tax practitioner's Decisions Under Uncertainty Advances in Taxation, 1989
  • Debra Sanders, R. Toolson Filing Separately Remains an Effective Tax-Savings Strategy After TAMRA Taxation for Accountants, 1989
  • Debra Sanders, R. Toolson New Limits on the Home Mortgage Interest Deduction Set by the Revenue Act of 1987 Taxation for Accountants, 1988
  • Debra Sanders, R. Toolson Rehabilitation Tax Credit Under the TRA The Tax Adviser, 1988
  • William Raabe, Robert Kozub, Debra Sanders Attitude measurement and the perceptions of tax accounting faculty publication outlets Journal of Accounting Education, 1987
  • Debra Sanders, R. Toolson Tax Planning for Charitable Contributions National Public Accountant, 1987
  • Debra Sanders, R. Toolson Planning for Charitable giving After the Tax Reform Act of 1986 Taxes, 1987

    Books/Book Chapters

    • Book Chapter Jane Cote, Claire Latham, Debra Sanders Ethical financial reporting choice: The influence of individual characteristics
    • Book Chapter Debra Sanders Corporations,Partnerships, Estates and Trusts
    • Book Chapter Hugh Pforsich, Susan Gill, Debra Sanders Probability perceptions and taxpayer decision-making behavior

      Conference Proceedings

      • Debra Sanders, Darice Costello Accounting Behavior and Organizations Research Conference. An Experimental Examination of the Multi-Dimensional Nature of Taxpayers' Equity Judgments
      • Debra Sanders, J. Zuber American Accounting Association Midwest Meeting. The Influence of Attraction and Company Values on Aggressive Corporate Tax Decision-Making
      • Debra Sanders American Accounting Association Western Meeting, Effective Learning Strategies. Teaching Property Transactions
      • Debra Sanders, Jane Cote, Claire Latham American Accounting Association Western Meeting, Research Interactive Forum. Ethical Financial Reporting Choice: The Influence of Individual Characteristics
      • Debra Sanders, Jane Cote, Claire Latham International Association for Education in Ethics Conference. Ethical Financial Reporting Choice: The Influence of Individual Characteristics
      • Debra Sanders, J. Zuber American Accounting Association Midwest Meeting. The Impact of Organizational Culture on Corporate Manager Aggressiveness in Tax Decision-Making