Carson College of Business Faculty Directory

Carson College Directory

Richard Barnes

Associate Professor (Career Track)

Contact

Phone: (509) 335-5723
Office: TODD HALL 0240E ACADEMIC FACULTY OFFICE

Education

  • LLM (University of Alabama)
  • JD (University of South Carolina)
  • MAcctg (University of South Carolina)
  • BS (University of South Carolina)

Richard Barnes

Richard Barnes studies tax policy, with a particular interest in the taxation of insurance benefits and the taxation of paid family or medical leave. Professor Barnes has published 8 peer-reviewed academic articles on various aspects of taxation and accounting pedagogy including articles in the <i>Journal of Accountancy</i> and <i>The Tax Adviser</i>.<br><br>Barnes teaches a variety of tax and accounting courses for the university including most recently financial accounting and survey of accounting.<br><br>Barnes holds a <i>L</i><i>egum Magister</i> in taxation <i>magna cum laude</i> from the University of Alabama, a <i>Juris Doctor</i><i> </i>and Master of Accountancy (taxation focus) from the University of South Carolina, and an undergraduate degree in accounting and finance with honors from the South Carolina Honors College at the University of South Carolina.<br><br>In addition to WSU, Barnes has visited or taught at a number of American universities including North Carolina State University, Gonzaga University, the University of Idaho, Colorado State University, and the University of South Carolina. Barnes previously led the bachelors and masters programs in accounting at Western Governors University. In Europe, Barnes has visited at SKEMA Business School and the ESB Business School.<br><br>Barnes previously served as chair of the American Accounting Association's Tax Policy committee and as a member of the American Institute of Certified Public Accountant's Technical Tax Advisory Panel.<br><br>Prior to his academic career, Barnes was employed at a big five accounting firm and served over a decade as chief executive officer of the largest tax accounting firm in the Carolinas.

Research Interests

adverse selection
behavioral ethics
behavioral finance
compensation
corporate governance
effects of national culture and social institutions on entrepreneurship
ethics and accounting
executive compensation
insurance industries
law and technology issues
planning for tax efficient investing and retirement
tax policy
taxation

Teaching Interests

advanced federal taxation
analytics
business law
business planning
data visualization
entrepreneurship
federal taxation
taxation

Journal Articles

  • Richard Barnes Disrupting the Myth: The TCJA’s Impact on In-Place Child Custody Orders Proceedings of the Southeastern Decision Sciences Association, 2020
  • Erin Hugus, Mary Tkatchov, Richard Barnes Reconciling Assessment Best Practices and “Double Assessment” in Competency-Based Higher Education Journal of Competency Based Education, 2020
  • Richard Barnes The CPA-Created Sinkhole: Employer Sponsored Health Savings Accounts in Bankruptcy Proceedings of the Southeastern Decision Sciences Association, 2020
  • Richard Barnes The Ship in a Storm: What Kind of Scholarship in a Time of Crisis? Transnational Journal of Business, 2020
  • Richard Barnes Exploring the Taxation of New York’s New Paid Family Medical Leave Benefit Tax Law & Policy Journal, 2018
  • Richard Barnes, Deborah Walker Marketed Wellness and Health Plans May Not Pass Muster The Tax Adviser, 2017