Education
- PhD Accounting, Pennsylvania State University
- MS Taxation, University of Akron, Ohio
- BS Accounting, University of Akron, Ohio
Selected Publications
- T. Rupert, L. Rosenthal, B. Brown, and J. Higgs. A Comparison of the Motivations and Predictors for the Use of Tax Preparation Software Versus Paid Preparers. Accounting Horizons. (forthcoming).
- T. Rupert, A. Boyd Davis, and R. Moore. Corporate Social Responsibility and Tax Management: The Moderating Effect of Beliefs about Corporate Tax Duty. The Journal of the American Taxation Association (2022). Vol. 44, No. 2, pp. 35-53.
- T. Rupert, S. Stinson, and M. Doxey. The Effects of Income Tax Timing and Performance Feedback on Retirement Investment Decisions. The Accounting Review (2021). Vol. 96, Issue 2, pp. 435-463. Finalist for the 2021 TIAA Paul A Samuelson Award for Outstanding Scholarly Writing on Lifelong Financial Security
- T. Rupert, C. Hausserman, and S. Jurney. The Effects of Level of Government and Use of Funds on Trust in Revenue Agencies. Advances in Taxation (2021). pp. 1-32.
- T. Rupert, S. Jurney, and M. Wartick. Generational Differences in Perceptions of Tax Fairness and Attitudes Towards Compliance. Advances in Taxation (2017), pp. 167-201.
- T. Rupert and T. Noga. Reducing Written Communication Apprehension for Students in Tax Classes. Advances in Accounting Education (2017). Volume 21, pp. 57-98.
- T. Rupert and M. Morrow. The Effect of Federal-State Conformity on Taxpayer Decisions. Advances in Taxation (2015). pp. 37-73.
Selected Presentations
- Rupert, T., Northeast Region of the American Accounting Association, “Editor Panel: Accounting Education Journals,” American Accounting Association, Quincy, MA. (October 15, 2016).
- Moore, R. (Presenter & Author), Rupert, T. (Author Only), Davis, A. B. (Author Only), ABO MidYear Meeting, “The Effect of Tax Expense Management and CSR Ratings on Investor Perceptions of Firm Value.,” Accounting, Behavior, and Organizations of the AAA, Albuquerque, NM. (October 8, 2016).
- Moore, R. (Presenter & Author), Rupert, T. (Author Only), Davis, A. B. (Author Only), Behavioral Tax Symposium, “The Impact of Tax Information in CSR Supplemental Reports,” George Mason University, Reston, VA. (June 4, 2016).
- Moore, R. (Presenter & Author), Rupert, T. (Author Only), Davis, A. B. (Author Only), ATA Midyear Meeting, “The Effect of Tax Expense Management and CSR Ratings on Investor Evaluations of Equity Value,” American Taxation Association, Orlando, FL. (February 27, 2016).
- Rupert, T., Northeast Region of the American Accounting Association, “Editor Panel: Accounting Education Journals,” American Accounting Association, Providence, RI. (October 24, 2015).
Research & Teaching Interests
Professor Rupert's research interests include cognitive and decision making processes of taxpayers and tax practitioners. His research uses behavioral methodologies to examine the impact of changes in the structure of the tax system on decision making and fairness perceptions.
Services to the Profession
Professor Rupert is an editor for the Journal of the American Taxation Association and serves on the editorial boards of Behavioral Research in Accounting, Issues in Accounting Education, and Advances in Taxation. He also is a member of the board of directors of the American Accounting Association, serving as the Director Focusing on Segments.
Awards & Recognition
- University of Pretoria, Pretoria, South Africa, Department of Accounting, Extraordinary Professor (honorary appointment, July 1, 2020, to June 30, 2023)
- Outstanding Service Award, American Taxation Association, 2010
- MSCPA Educator of the Year Award, 2010.
- Best Teacher Hall of Fame, Beta Gamma Sigma, Northeastern University, 2008.
- Excellence in Teaching Award, Northeastern University, 2005 & 1996
