Noel Addy Jr., CPA PhD

 Noel Addy Jr., CPA PhD

Title:

  • Associate Professor of Accountancy

Contacts:

nda1@msstate.edu
Office: (662) 325-1644
301B

Overview

Education:

  • Ph D, Accounting, University of Florida, 1985
  • MS, Accounting, University of Arizona, 1976
  • BS, Accounting, University of Arizona, 1974

Publications

Book, Chapter

  • Accounting for Business Combinations: Entry in the Encyclopedia of Accounting out of the larger set Encyclopedia of Management. Blackwell Publishing. 1996

Conference Proceeding

  • Taxable Income, the Civil Service, and the Civil War.  American Accounting Association Annual Meeting. 2017

Journal Article

  • Determinants of Timely Adoption of the 2013 COSO Integrated FrameworkJournal of Information Systems (forthcoming). Volume in-press. 2018
  • Voluntary adoption of clawback provisions, corporate governance, and interlock effectsJournal of Accounting and Public Policy. Volume 33, Issue 2, Pages 167-189. 2014
  • An Examination of Internships and Job Opportunities. Journal of Applied Business Research. Volume 29, Issue 4. 2013
  • The failure of private foundations to anticipate distribution shortfalls, causing effective tax rates greater than 100%. Advances in Taxation. Volume 20, Pages 29-67. 2012
  • The Decision to Adopt a Clawback Provision. The CPA Journal. Volume LXXXI, Issue 1, Pages 58-63. 2011
  • Tax-Motivated Increases in Qualifying Distributions by Private Foundations.. The Journal of the American Taxation Association. Volume 33, Issue 1, Pages 79-108. 2011
  • Grade Inflation Effects of Administrative Policies. Issues in Accounting Education. Volume 11, Issue 1, Pages 1-13. 1996
  • Convertible Debt and the Occurrence of Leverage and Dividend Covenants. The Southern Business and Economic Journal. Volume 19, Issue 1, Pages 14-27. 1995
  • Were Lobbyists on Income Tax Accounting Influenced by Income Strategy. Contemporary Accounting Research. Volume 11, Issue 1, Pages 497-514. 1994
  • The Distribution of Management Advisory Services: The Case of Actuarial Services. Research in Accounting Regulation. Volume 7, Pages 95-113. 1993
  • Governmental Assistance Available for ISO 9000. Boca Raton Business Journal. Page 28. 1993
  • ISO 9000 Impacts Business with European Community. Boca Raton Business Journal. Page 25. 1993
  • ISO 9000: It Just May Become Important to You. Boca Raton Business Journal. Page 17. 1993
  • The Reliability of the Disclosure of Auditor Changes by the Public Accounting Report. Auditing: A Journal of Practice and Theory. Volume 10, Issue 1, Pages 136-144. 1991
  • Understanding the LIFO Inventory Method. Tax Ideas. Pages 6203-6231. 1990
  • How to use Inventories to the Best Tax Advantage. Tax Ideas. Pages 6301-6330. 1990

Newsletter

  • Accounting for Derivatives and Financial Instruments Under FASB No. 133. Mississippi State Society of CPAs Newsletter. 1998

Presentations

Lecture

  • "Survival Analysis of CFOs in the Presence of Tax Conflict." Annual Meeting, American Accounting Association, Chicago, ILL. 2015

Paper

  • ""Taxable Income, the Civil Service, and the Civil War"." 2017 Southeast Region meeting, American Accounting Association, Miami, FL. 2017
  • "Determinants of delay in adopting the 2013 COSO integrated framework." American Accounting Association Annual Meeting, American Accounting Association, New York. 2016
  • "Determinants of delay in adopting the 2013 COSO integrated framework." Public Interest Section mid-year meeting, American Accounting Association, Winter Park, FL. 2016
  • ""An Unfunded War: Ulysses S. Grant and the Repeal of the Income Tax." 40th Anniversary AAH Annual Conference, Academy of Accounting Historians , University of Wisconsin Oshkosh. 2013
  • "An Unfunded War: Ulysses S Grant and the repeal of the income tax." American Accounting Association Annual Meeting - Anaheim, CA, American Accounting Association, Anaheim, CA. 2013
  • "The Failure of Private Foundations to Anticipate Distribution Shortfalls, Causing Effective Tax Rates Greater then 100%." American Accounting Association Annual Meeting, American Accounting Association, San Francisco. 2010
  • "Do Internships Enhance First-Time Job Opportunities?." Proceedings of the Public Interest Section Midyear Meeting, American Accounting Association, . 2010
  • "Contracting over restatements: the emergence of clawback provisions." American Accounting Association Annual Meeting, American Accounting Association, New York, NY. 2009
  • "Contracting over restatements: the emergence of clawback provisions." AAA Southeast Regional Meeting, American Accounting Association, Oxford, MS. 2009
  • "Actions by Private Foundations to Barely Qualify for a Fifty?percent Tax Rate Reduction with Tim Yoder and Brian McCallister, MidYear GNP Meeting." AAA Government and Nonprofit Section Mid-Year Conference, American Accounting Association, Arlington, VA. 2009
  • "Tax Motivated Increases in Qualifying Distributions by Private Foundations." AAA Government and Nonprofit Section Midyear Conference, American Accounting Association, Arlington, VA. 2009
  • "Contracting over restatements: the emergence of clawback provisions." Conference of the Association of Accounting, Finance, and Economics, Association of Accounting, Finance, and Economics, . 2008
  • "An Assesment of the Relationship Between Accounting Internships and First-Year Permanent Accounting Jobs." AAA Southeast Regional Meeting, American Accounting Association, Knoxville. 2006
  • "An Assessment of the Relationship Between Accounting Internships and First Time Permanent Accounting Jobs." American Accounting Association Annual Meeting, American Accounting Association, San Francisco, CA. 2005
  • "Additional Evidence on the Precision With Which the Conversion Feature in Convertible Debt Can Be Measured." Mississippi State University School of Accountancy Research Workshop, Mississippi State University School of Accountancy, Starkville, MS. 1995
  • "The Requirement of a Minimum Grade for Graduation May Induce Grade Inflation for Less Capable Students." American Accounting Association Annual Meeting, American Accounting Association, . 1995
  • "The Fallacy of Viewing Corporate Management and Shareholders as Contracted Parties." AAA Southeast Regional Meeting, American Accounting Association, Fort Lauderdale, FL. 1995
  • "Difference in Debt Covenants Included in Straight Debt and Convertible Debt Instruments." AAA Southeast Regional Meeting, Southeast Region American Accounting Association, Miami, FL. 1995
  • "The Accountants Role in the North American Free Trade Agreement." Asian-Pacific Conference on International Accounting Issues, , Taipei, Taiwan. 1994
  • "Extending the Attest Function to ISO Registration Audits." Midsouth Institute of Accountants, Midsouth Institute of Accountants, Jackson, MS. 1994
  • "Accounting based leverage constraints are less frequent, while dividend covenants are more frequent in Convertible debt." AAA Southeast Regional Meeting, American Accounting Association, Louisville, KY. 1994
  • "ISO 9000: Opportunities for Internal and External Auditors." AAA Southeast Regional Meeting, American Accounting Association, Louisville, KY. 1994
  • "Accounting based leverage constraints are less frequent, while dividend covenants are more frequent in Convertible debt." Louisiana State University Accounting Workshop, Louisiana State University, Baton Rouge, LA. 1993
  • "Change of Control Covenants in Debt." Louisiana State University Accounting Workshop, Louisiana State University, Baton Rouge, LA. 1993
  • "ISO 9000: Opportunities for Internal and External Auditors." Louisiana State University Accounting Workshop, Louisiana State University, Baton Rouge, LA. 1993
  • "An Analysis of Features Affecting the Existence of Account-Based Leverage covenants and Dividend covenants in Debt Agreements." Mississippi State University School of Accountancy Research Workshop, Mississippi State University School of Accountancy, Starkville, MS. 1993
  • "The Distribution of Management Advisory Services: The Case of Actuarial Services." Florida Atlantic University Accounting Workshop, , Boca Raton, FL. 1992
  • "The Distribution of Management Advisory Services: The Case of Actuarial Services." American Accounting Association Annual Meeting, American Accounting Association, Washington, DC. 1992
  • "The Distribution of Management Advisory Services: The Case of Actuarial Services." AAA Southeast Regional Meeting, American Accounting Association, . 1992
  • "Actuarial Services and Auditing Firm Tenure." American Accounting Association Annual Meeting, American Accounting Association, Nashville, TN. 1991
  • "The Relationship Between Income Strategy and Lobbying Positions on Accounting for Income Taxes." American Accounting Association Annual Meeting, American Accounting Association, Nashville, TN. 1991
  • "The Relationship Between Income Strategy and Lobbying Positions on Accounting for Income Taxes." AAA Southeast Regional Meeting, American Accounting Association, Birmingham. 1991

Poster

  • "Experiences with Student Projects Involving Compustat Data Noel Addy, Mississippi State University Maria Leach, The University of Southern Mississippi ." Annual Meeting, American Accounting Association, Chicago, ILL. 2015