Home > About Us > Faculty and Staff Directory > Timothy J. Rupert

Timothy J. Rupert

Professor and Group Coordinator of Accounting, James Carey Fellow and Golemme Administrative Chair

404 Hayden Hall
617-373-5165
t.rupert@neu.edu

Education

PhD in Accounting, Pennsylvania State University
MS in Taxation, University of Akron, Ohio
BS in Accounting, University of Akron, Ohio

Research and 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.

Awards and Honors

Teacher of the Year Hall of Fame, Beta Gamma Sigma. (April, 2008)

Teacher of the Year, Beta Gamma Sigma. (April, 2008)

Teacher of the Year, Beta Gamma Sigma. (April, 2007)

Teacher of the Year Finalist, Beta Gamma Sigma. (April 2006).

James Carey Fellow, College of Business Administration. (January 1, 2006).

Selected Publications

Rupert, T. (2011). Prentice Hall's Federal Taxation, 2012 edition (pp. 10-1 to 10-38, Chapter 10--Depreciation).

Bruns, S., Rupert, T., Zhang, Y. (2011). Effects of Converting Student Evaluations of Teaching from Paper to On-line Administration. Advances in Accounting Education, 12, 167-192.

Wartick, M., Rupert, T. (2010). The Effects of Observing a Peer's Likelihood of of Reporting Income on Tax Reporting Decisions. Advances in Taxation.

Rupert, T., Gagnon, T., Oliveira, P. (2010). Comparing International Tax Systems: Reinforcing Rate Structure and Policy Issues in the Introductory Tax Class. The Tax Adviser.

Gagnon, T., Janell, P., Rupert, T. (2009). Tax Return Disclosure Rules: New Regulations Reflect the Changing Environment of Tax Practice. Sumnews Mass Society of CPAs, 20(Summer 2009), 8-10.

Gagnon, T., Oliveira, P., Rupert, T. (2008). Revised Preparer Penalty Provisions: New Standards and Challenges for Tax Practitioners. To appear in SumNews (MSCPA Publication).

Gagnon, T., Janell, P., Rupert, T. (2009). Tax Return Disclosure Rules: New Regulations Reflect the Changing Environment of Tax Practice. Sumnews Mass Society of CPAs, 20(Summer 2009), 8-10.

Bruns, S., Falsetta, D., Rupert, T. (2008). “Integrating Tax and Financial Accounting: Three Exercises for Use in Tax and Financial Accounting Classes.” Advances in Accounting Education.

Crossland, H., Rupert, T. (2007). Chapter 14: Charitable Deductions (2007th ed., pp. pp. 14-1 to 14-10). Boston, MA: MCLE: Preparing Fiduciary Tax Returns.

Crossland, H., Rupert, T. (2007). Chapter 18: Irrevocable Life Insurance Trusts (2007th ed., pp. 18-1 to 18-8). Boston, MA: MCLE: Preparing Fiduciary Income Tax Returns.

Crossland, H., Rupert, T. (2007). Chapter 21: Qualified Subchapter S Trusts (2007th ed., pp. 21-1 to 21-8). Boston, MA: MCLE: Preparing Fiduciary Income Tax Returns.

Jackson, C., Maroney, J., Rupert, T. (2007). Social Security: Exploring the Generational and Racial Divide. Advances in Taxation, 17(2007), 65-94.

Sherman, H. David, Rupert, T. (2006). "Do Bank Mergers Have Hidden or Foregone Value? Realized and Unrealized Operating Synergies in a Bank Merger." European Journal of Operations Research (January 2006), 253-268.

Bruns, S., Jackson, C., Janell, P., Rupert, T. (2005). “An Investigation of the Use and Perceived Effectiveness of Peer Teaching Observation for Untenured Accounting Faculty.” Advances in Accounting Education (2005), 173-192.

Fischer, C., Rupert, T. (2005). "Campus to Clients: Fitting Tax Policy into Tax Curricula." The Tax Advisor, 704-707.

Rupert, T., Single, L., Wright, A. (2003). "The Impact of Floors and Phase-Outs on Taxpayers' Decisions and Understanding of Marginal Tax Rates." The Journal of the American Taxation Association, 72-86.

Maroney, J., Rupert, T. (2002). The Effects of Composition and Amount of Income on Taxpayer Reporting Decisions. The Journal of Accounting and Finance Research, 10(3), 76-85.

Maroney, J., Rupert, T., Wartick, M. (2002). The Perceived Fairness of Taxing Social Security Benefits: The Effects of Explanations Based on Different Dimensions of Tax Equity. The Journal of the American Taxation Association, (Fall), 79 – 92.

Fischer, C., Rupert, T., Wartick, M. (2001). "Tax Policy and Planning Implications of Hidden Taxes: Effective Marginal Tax Rate Exercises." Journal of Accounting Education, 63-74.

Maroney, J., Rupert, T. (2001). The Effects of Peer Influence on Taxpayers' Compliance Decisions. Journal of Forensic Accounting, II, 237-250.

Maroney, J., Rupert, T., Fischer, C. (2000). Alternative Minimum Tax: Bane of Middle-Income Taxpayers. CPA Journal, 20-24, 75-76.

Selected Presentations

Bruns, S., Rupert, T., Zhang, Y., NE American Accounting Association Regional Meeting, "Effects of Converting Student Evaluations of Teaching from Paper to Online Administration,” American Accounting Association, Burlington, VT. (October 2010).

Falsetta, D. (Presenter & Author), Rupert, T. (Presenter & Author), Wright, A. (Author Only), Annual Meeting, "The Impact of the Timing and Direction of Tax Changes on Investment in Risky Assets,” American Accounting Association, San Francisco, CA. (August 3, 2010).

Hogan, B. (Presenter & Author), Rupert, T. (Presenter & Author), Maroney, J. (Author Only), Annual Meeting, "The Influence of Voice on the Acceptance of Tax Legislation,” American Accounting Association, San Francisco, CA. (August 3, 2010).

Morrow, M. (Presenter & Author), Rupert, T. (Presenter & Author), Behavioral Tax Symposium, "The Effect of Federal State Conformity on Taxpayer Decisions,” George Mason University, Fairfax, VA. (June 11, 2010).

Morrow, M. (Presenter & Author), Rupert, T. (Author Only), Northeastern University Accounting Research Workshop, "The Effect of Federal-State Conformity on Taxpayer Decisions,” NU Accounting Group, Northeastern University. (April 8, 2010).

Hogan, B. (Presenter & Author), Rupert, T. (Presenter & Author), Maroney, J. (Author Only), 2010 Northeastern University Research Expo, "The Influence of Voice on the Acceptance of Tax Legislation,” Northeastern University, Boston, MA. (March 24, 2010).

Rupert, T., "Preparing Your Taxes,” Asian American Civic Association, Boston. (March 3, 2010).

Falsetta, D. (Presenter & Author), Rupert, T. (Presenter & Author), Wright, A. (Author Only), JATA Conference, "The Impact of the Timing and Direction of Tax Changes on Investment in Risky Assets,” American Taxation Association, Denver, CO. (February 19, 2010).

Rupert, T., From Campus to Accounting Firm, "On Campus and in the Classroom--What's Hot? What's Changing?,” MSCPA, Bentley University. (November 2009).

Rupert, T., David, S. (Author Only), Northeast Regional Meeting, "Effectively Reducing Carbon Emissions: A comparison of a carbon tax and a cap and trade system,” American Accounting Association, Cambridge, MA. (November 2009).

Falsetta, D. (Author Only), Rupert, T. (Presenter & Author), Wright, A. (Author Only), "The Impact of the Timing and Direction of Tax Changes on Investment in Risky Assets,” Florida International University, Miami, FL. (September 2009).

Rupert, T., Social Investing Series, "New Directions in Tax Policy: Challenges and Current Legislation,” Boston Private Bank, Boston. (April 15, 2009).

Rupert, T., Quarterly Meeting, "Preparing Your Taxes," Asian American Civic Association, Boston. (February 25, 2009).

Rupert, T., Mid-Year Meeting, "Teaching Tips & Traps," American Taxation Association, Orlando, FL. (February 20, 2009).

Rupert, T., Fischer, C. (Author Only), Wartick, M. (Author Only), Northeastern University Accounting Group Research Seminar, "The Decision Processes of Married Couples in the Tax Setting," NU Accounting Group, Northeastern. (December 3, 2008).

Fischer, C. (Author Only), Wartick, M. (Author Only), Rupert, T. (Presenter & Author), Northeast Regional Meeting, "Decision Processes of Married Couples in the Tax Setting," AAA, Newport, RI. (November 7, 2008).

Gagnon, T. (Presenter & Author), Oliveira, P. (Presenter & Author), Rupert, T. (Presenter & Author), Northeast Regional Meeting, "Incorporating International Issues into the Introductory Tax Course," AAA, Newport, RI. (November 7, 2008).

Fischer, C. (Author Only), Wartick, M. (Author Only), Rupert, T. (Presenter & Author), Accounting, Behavior and Organizations mid-year conference, "Decision Processes of Married Couples in the Tax Setting," AAA--ABO section, Providence, RI. (October 15, 2008).

Rupert, T. (Presenter & Author), Gagnon, T. (Author Only), Paul, O. (Author Only), AAA Annual Meeting, "Incorporating International Tax Issues into the Introductory Tax Course," American Accounting Association, Anaheim, CA. (August 4, 2008).

Rupert, T. (Presenter & Author), Jackson, C. (Presenter & Author), Maroney, J. (Presenter & Author), Northeastern Research & Scholarship Expo, "The Impact of Accounting Method on the Perceived Financial Viability of the Social Security System," Northeastern University, Matthews Arena. (March 26, 2008).

Rupert, T., Quarterly Meeting, "Preparing Your Taxes," Asian American Civic Association, Boston. (March 19, 2008).

Rupert, T. (Presenter & Author), Wartick, M. (Author Only), Northeast Regional meeting of AAA, The Effects of Observation of Peer Reporting on Tax Reporting Decisions, AAA, Hartford, CT.

Rupert, T. (Presenter & Author), Wartick, M. (Author Only), ABO Mid-year Meeting--Forum, "The Effects of Observation of Peer Behavior on Tax Reporting Decisions," ABO section of the AAA, Portland, OR.

Rupert, T. (Presenter & Author), Jackson, C. (Presenter & Author), Maroney, J. (Presenter & Author), AAA Annual Meeting, "Social Security Reform: Exploring the Generational and Racial Divide," AAA, Washington, DC.

Rupert, T. (Presenter & Author), Falsetta, D. (Presenter & Author), Bruns, S. (Presenter & Author), Northeast regional meeting of AAA, "Nunez Security Services: Integrating Tax and Financial Accounting," AAA, Portsmouth, NH.

Rupert, T. (Presenter & Author), Jackson, C. (Presenter & Author), Maroney, J. (Author Only), Northeast regional meeting of AAA, "Social Security Reform: Exploring the Generational and Racial Divide," AAA, Portsmouth, NH.

Rupert, T. (Presenter & Author), Falsetta, D. (Presenter & Author), Wright, A. (Author Only), Northeast Regional Meeting of AAA, "The Impact of the Timing and Nature of Tax Changes on Investment in Risky Assets," AAA, Portsmouth, NH.

Hertenstein, J., Monsour, E., Rupert, T., Annual Meeting, "How to Increase Class Discussion - The Best of Traditional Classroom and On-Line Techniques," American Tax Association, Denver, CO.

Rupert, T. (Presenter & Author), Bruns, S. (Presenter & Author), Janell, P. (Presenter & Author), Jackson, C. (Presenter & Author), Annual Meeting, "An Investigation of the Use and Perceived Effectiveness of Peer Teaching Observation by Accounting Faculty," American Accounting Association, San Antonio, TX.

Rupert, T., Monthly Training, "Partnership Allocation and Sec. 704(c)," PWC Tax and Legal Services, Boston, MA.

Rupert, T., Dudley Street Neighborhood Meeting, "Preparing Your Own Tax Return," Dudley Street Neighborhood Initiative, Boston, MA.

Omer, T., Rupert, T., Mid-Year Meeting, "The Changing CPA Exam: Are Your Students Prepared?," American Taxation Association, St. Petersburg, FL.

Rupert, T., Meeting, "New CPA Rules in Massachusetts," Western Chapter of Mass. Society of CPAs.

Rupert, T., Meeting, "Money Strategies: Financial Planning," Dudley Street Neighborhood Initiative, Boston, MA.

Rupert, T., Bruns, S., Janell, P., Jackson, C., Northeast Regional Meeting, "An Investigation of the Use and Perceived Effectiveness of Peer Teaching Observation by Accounting Faculty," American Accounting Association, Providence, RI.

Rupert, T., Speaker Series, "Taxes for Young Professionals," Young Professional Network of the Urban League of Eastern Massachusetts.

Rupert, T., Speaker Series, "Taxes and Financial Decisions," Dorchester Community Education, Dorchester, MA.

Rupert, T., Speaker Series, "Taxes and Small Business," Boston Empowerment Center, Boston, MA.

Rupert, T., RA Association Meeting, "Tax Issues for College Students," Stetson Hall West Residence Association, Boston, MA.

Professional Services

Professor Rupert is a member of the editorial board for the Advances in Accounting Education. In the past, he also served as a member of the editorial board for The Journal of the American Taxation Association.

Mailing Address

Timothy J. Rupert
404 Hayden Hall
Northeastern University
Boston, Massachusetts 02115-5000