Tracy Noga

Tracy Noga joined the faculty at Bentley University in July of 2005. She earned her Ph.D. in Taxation at Texas Tech University. Tracy received her Bachelor of Science in accounting at Bryant University in Rhode Island and her Masters in Taxation at the University of Hartford in Connecticut. Her previous work experience includes Bank Examiner with the Federal Deposit Insurance Corporation and Senior Tax Associate with PricewaterhouseCoopers. Tracy is also active in the American Taxation Association as well as the Massachusetts Society of CPA's and various community organizations. She is a Certified Public Accountant in both Massachusetts and Connecticut (inactive).

Education

• Ph.D. Texas Tech University
• MST University of Hartford
• BS Bryant University

Teaching Interests

Professor Noga's teaching interests include federal taxation, corporate tax strategy and accounting for income taxes.

Research Interests

Professor Noga's primary research interests are in tax policy, corporate governance, corporate book-tax differences, and teaching and curriculum. She has published in journals such as The Journal of Corporate Finance, Journal of the American Taxation Association, Accounting Horizons, Behavioral Research in Accounting,The ATA Journal of Legal Tax Research, Advances in Taxation, Issues in Accounting Education, Tax Notes and Tax Adviser and has presented at numerous conferences.

Consulting/Practice Interests

• Individual Tax Compliance;
• Corporate Tax Compliance;
• Tax Planning for Individuals and Business

Awards and Honors

• 2021, Innovation in Teaching Award, Bentley University
• 2017, Best Paper Award for the Midwest Region of the American Accounting Association, American Accounting Association
• 2017, Gregory H. Adamian Award for Excellence in Teaching, Bentley University
• 2014, Teaching, Learning and Curriculum Section Best Education Paper Award, American Accounting Association; Northeast Region
• 2009, MSCPA Outstanding Educator Award
• 2007, Bryant University Alumni Leadership Award
• 2004, Excellence in Teaching Award, Suffolk University, Sawyer School of Management
• 2003, Beta Alpha Psi Teaching, Service and Scholarship Faculty of the Year Award, Suffolk University
• 2000, Dean's Excellence in Teaching, Area of Accounting, Texas Tech University
• 2000, Dean's Excellence in Teaching, College of Business Administration, Texas Tech University
• 1999, Graduate School Outstanding Graduate Instructor, Texas Tech University

Publications

Journal Articles

• Bedard, J. C., Hux, C. T., Noga, T. J. (2022). Knowledge Sharing in Auditor-Provided Tax Services: Experiences of Audit and Tax Personnel . Journal of the American Taxation Association.
• Andiola, L., Downey, D., Spilker, B., Noga, T. J. (2018). An Examination of the Interactive Effect of Feedback Source and Sign in the Offshoring Environment: A Social Identity Perspective . Behavioral Research in Accounting, (30) 2 1-21. (Link)
• Noga, T. J., Rupert, T. J. (2017). Addressing Written Communication Apprehension in Tax Students. Advances in Accounting Education, (21) 57-98.
• Minnick, K. L., Noga, T. J. (2017). The influence of firm and industry political spending on tax management among S&P 500 firms. Journal of Corporate Finance. 44 233-254.
• Hogan, B., Noga, T. J. (2015). Auditor Provided Tax Services and Long Term Tax Avoidance. Review of Accounting and Finance, (14) 3 285-305.
• Noga, T. J., Rhoades-Catanach, S. (2014). Faculty Internships: Connecting Tax Practice and Academia. Tax Adviser.
• Noga, T. J., Schnader, A. L. (2013). Book-tax differences as an indicator of financial distress . Accounting Horizons.
• Puccinelli, N., Andrzejewski , S., Markos, E., Noga, T. J., Motyka, S. (2013). The value of knowing what customers really want: The impact of salesperson ability to read nonverbal cues of affect on service quality. Journal of Marketing Management , (29) 3-4 356-373.
• Noga, T. J. (2012). Opportunities for incorporating international tax law into all levels of the tax curriculum. The Tax Adviser, (43) 5 342-345.
• Wilkinson, B., Noga, T. J. (2011). Xilinx, stock option pricing and the meaning of arm's length. The ATA Journal of Legal Tax Research, (9) 2011 50-63.
• Noga, T. J., Pant, L., Shaw, L. (2011). Recalibrating Ethical Dilemmas Using the “Fixes that Fail” Archetype. Journal of Business Ethics Education, (8) 105-118. (Link)
• Wilkinson, B. R., Noga, T. J. (2011). The new Xilinx decision: Cost Sharing Agreements and the arm’s length standard. Tax Adviser, (42) 1 47-50.
• Minnick, K. L., Noga, T. J. (2010). Do Corporate Governance Characteristics Influence Tax Management?. Journal of Corporate Finance, (16) 5 703-718.
• Angelini, J., Noga, T. J. (2009). Equity, cost of living, and the Internal Revenue Code. American Bar Association, Section of Taxation, News Quarterly, (Summer)
• Angelini, J., Noga, T. J. (2008). Distortions in equity caused by cost-of-living differences. Tax Notes, (121) 10 1165- 1179.
• Wilkinson, B., Noga, T. J. (2007). The inequity of U.S. Estate Tax Consequences for non-citizen spouses and expatriate and the impact of the proposed exit tax. The ATA Journal of Legal Tax Research.
• Noga, T. J., Wilkinson, B. (2006). Excluding Expatriates' Foreign Earned Income: New Developments. Journal of Taxation, (105) 6 373-374.
• Masselli, J., Noga, T. J., Ricketts, R. (2004). The alternative minimum tax: Empirical evidence of tax policy inequities and a rapidly increasing marriage penalty. Advances in Taxation.
• Segovia, J., Noga, T. J. (2003). Students' evaluation of the use of blackboard in an introductory accounting course. Accounting Instructors' Report.
• Noga, T. J., Arnold, V. (2002). Do tax decision support systems affect the accuracy of tax compliance decisions?. International Journal of Accounting Information Systems.
• Noga, T. J., Wilkinson, B. R. (2002). Vacation home tax planning: shaky foundations are not easily repaired with tax software. Tax Adviser.