Faculty

Dr. William Lathen
Professor of Accountancy
College of Business
Alfaisal University
Riyadh, KSA

Email: wlathen@alfaisal.edu
Tel: (+966 1) 215-7701

Education:
Ph.D.	1982	Arizona State University
M.P.A.	1977	University of Texas at Austin
B.S.	1975	Brigham Young University

TEACHING EXPERIENCE

Boise State University – 26 years
Washington State University – 4 years

OTHER PROFESSIONAL APPOINTMENTS

US National Bank of Oregon, 1 1/2 years

COURSES TAUGHT SINCE FALL 1996

Graduate Estate & Gift Taxation
Graduate Tax Research
Graduate Corporate, Partnership & Estates
Graduate Personal Financial Planning
Individual Income Taxation
Principles of Accounting
Managerial Accounting

SCHOLARLY ACTIVITY
Refereed Journal Articles

“New Tax Rules for Child Dependency Exemptions of Divorced or Separated Parents or Parents Who Live Apart.” Taxes – The Tax Magazine, lead article, October 2009, pp. 36-44, coauthored.
“Mortgage Forgiveness Debt Relief Act of 2007 Reduces Negative Tax Consequences from Foreclosures.” The CPA Journal, (April 2008) pp. 44-47, coauthored.
“Governance and Ethical Practice Guidelines for Non Profits.” Nonprofit World,
(March/April issue) 2008, sole authored.
“Dealing with Tax Delinquencies and the IRS.” National Public Accountant, (February 1999), pp. 24-28, coauthored.
“TRA 97 and IRAs.” National Public Accountant, (November 1998), pp. 32-39, coauthored.
“Possible Methodology for Determining Revenue from the Taxation of Services,” The Government Accountants Journal, (Spring 1990), pp. 9-17, coauthored.
“The Use of Interactive Television in Business Education,” Educational Technology, (May 1990), coauthored.
“State Tax Refunds Available to Federal Retirees,” National Public Accountant, (March 1990), coauthored.
“The 1988 Technical and Miscellaneous Revenue Act: Some Tax Relief for College Expenses,” National Public Accountant, (August 1989), coauthored.
“White vs. Section 170(c), ” Taxes, (June 1985).
“A Comparison of Multiple-Choice and Problem Examinations in Introductory Financial Accounting,” Journal of Accounting Education, (Spring 1985), pp. 81-89, reprinted in Research in Accounting Education, 1985, coauthored.
“The Gap Problem in Section 195,” Taxes, (June 1984), cited by the 5th Circuit Court of Appeals, coauthored.
“Private Funding for Higher Education Made Easier Through Tax Reform,” Change, (accepted for publication January 1984, but not printed because of an editor board change).
“Restructure of the Federal Court System,” National Public Accountant, (February 1984), coauthored.
“The 1983 Investment Tax Credit Option: Does It Make Economic Sense?,” National Public Accountant, (1984), coauthored.
“Bolton: IRS Bizarre on 280(A),” Taxes, (March 1982), cited by the 9th Circuit Court of Appeals.

Other Basic and/or Applied Research

In Process: Gift Planning for Non-Resident Aliens – this research is applied in nature and about 2/3s complete. Anticipated submission is January, 2011.
“Federal Tax Implications to Day Care Providers,” The Practical Accountant, (February 1996), CPE edition, coauthored.
“Bridging Vietnam and America: Cooperation Between the National Economics University and Boise State University,” Asia Pacific Conference Presentation, Portland, Oregon, October 1999, coauthored.
“The Interaction of Audit Risk and Materiality in Determining Sample Size: A Misunderstanding,” presentation at the American Accounting Association Western Regional Meeting, April 1990, coauthored.
“The Changing Posture of Corporate vs. Partnership classification,” presentation at the American Accounting Association Southwestern Regional Meeting, May 1983, coauthored.
“Verification of the Tax Court’s Use of Mason Manufacturing Company Guidelines in Determining Excessive Compensation,” presented at the American Accounting Association Western Regional Meeting, May 1979, coauthored.
“Analysis of the Criteria Used by the Court of Claims in Determining Reasonable Compensation in Closely Held Corporations,” presented at the American Accounting Association Western Regional Meeting, April 1979, coauthored.
“Idaho Tax Credits and the IRS,” Idaho’s Economy, Winter 1989.
“Pending Increase in State Taxes,” Idaho’s Economy, Fall 1986, coauthored.
“Idaho and the Unitary Tax,” Idaho’s Economy, Fall 1985.
“Vacation Rental Homes: An Investor’s Dream,” Tierra Grande, No. 27 1984.

PROFESSIONAL ACTIVITIES

Member of the Accounting Accreditation Committee (AAC) for the Association to Advance Collegiate Schools of Business (AACSB), 1999-2002.
Served on AACSB’s International accreditation teams to Pacific Lutheran University, Seattle Pacific University, University of Texas @ El Paso, Weber State University, Portland State University, Texas A&M International, and Cal State Poly at San Luis Obispo.
Served as consultant for accreditation issues to California State University, Stanislaus, the University of Idaho, and Eastern Washington University.
Joint presenter at the Annual ISCPA Meeting, June 1996, “Flat Tax Proposals.”
Idaho Quality Award, Director, 1999-2002.
Junior Achievement, Director, 1999-2001, Board of Directors, 2003-current.
Membership Standards committee, Federal Schools of Accountancy (FSA), 1998.
Annual Program Committee, FSA, 1995-96.
Rotarian and chair of committee, 2000-2006.
Morrison Board of Governors, 2000-2006.
Attend various professional meetings to obtain a minimum of 40 CPE hours per year to maintain CPA license.
Member of ISCPA.

MAJOR UNIVERSITY SERVICE

Chair, University Financial Affairs Committee, 2009-2011.
University Employee Giving Campaign, 2009-2011.
College of Business & Economics, Building Team member, 2008-2010.
Dean, College of Business & Economics, 1998-2006.
Idaho Council for Economic Education, Board Member, 1999-2006.
Center for Management Development, Board of Directors, 1999-2006.
Idaho Family Business Center, Board Member, 1999-2002.
Chairman, Department of Accounting, 1987-1996

SUMMARY OF INTERNATIONAL EXPERIENCES

As Dean of the College of Business & Economics, our College helped establish a College of Business at the National Economics University, Hanoi, Vietnam. We had 84 Vietnamese MBA graduates and about 1/3rd of them became the professors for the new College. We created the College through a significant grant with Norway and a second grant with USAID. I was able to visit the faculty and especially the University officials on three different occasions. I was also able to visit Hong Kong, Singapore, Thailand and Indonesia because of the several business trips to Vietnam.

I was fortunate to participate in the Governor’s Trade Mission to Asia in 2001. I visited Tokyo, Seoul, Beijing, Shanghai and Taipei because of this trip. Due to a follow-up from the trade mission, I took a staff of five to Shanghai to market non-credit professional management education programs. We were unsuccessful in selling our products, but the experience was excellent.

On an international AACSB trip to Paris, France my Associate Dean and I visited Germany and worked with the University of Heidelberg business faculty on some joint education opportunities.

During the fall, 2008 academic year, my wife and I had a Sabbatical to Galway, Ireland. I was guest lecture for three different courses, two of which were graduate courses. One of the two was an MBA Managerial course and I taught it for three weeks. We were fortunate to also travel to England, Scotland, and Italy while on the Sabbatical.

My wife, Rebecca, attended all of these trips except two of the Vietnam trips and the Governor’s Trade Mission. We love travelling abroad, experiencing international experiences. Living in Ireland for four months was a tremendous experience. The opportunity to live in Riyadh is another great opportunity. We highly look forward to learning a new culture and living in Saudi Arabia.

Alfaisal University
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