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Richard W. Powell, PhD, JD, CPA

Associate Professor of Accounting


Phone:
(310) 568-2383

Email:  richard.powell@pepperdine.edu

Richard W. Powell Associate Professor of Accounting

Richard W. Powell is an associate professor of accounting at the Pepperdine University Graziadio School. Courses taught include Financial Accounting, Managerial Accounting, and Taxation. Dr. Powell has over 20 years of consulting experience in the fields of Accounting, Taxation, Law, and Finance. As a practicing attorney, his experience has emphasized commercial law, real estate, litigation, and taxation.

Dr. Powell holds a PhD in Accounting from the University of Arkansas, a JD in Law from the University of Illinois, an MBA from the University of Washington with concentrations in Accounting and Finance, and a BA from Carroll College. He is a licensed attorney, a member of the Washington State Bar Association, and a Certified Public Accountant.

University of Arkansas
Doctor of Philosophy

University of Illinois
Juris Doctor

University of Washington
Master of Business Administration

Carroll College
Bachelor of the Arts

Education

Ph D, University of Arkansas, 1996.

Major: Accounting
Supporting Areas of Emphasis: Finance
Dissertation Title: An Empirical Analysis of the Tax and Nontax Factors in the Lease-Buy Decision

MBA, University of Washington, 1982.

Major: Accounting, Finance

JD, University of Illinois, 1977.

Major: Law

BA, Carroll College, 1974.

Major: Major: Political Science. Minor: English

Academic, Military and Professional Positions

Professional

Attorney, Accountant, Consultant, Teacher. (1977 - Present).

Licensures and Certifications

Certified Public Accountant (CPA) - State of Illinois, State of Illinois. (1998 - Present).

Licensed to practice law - Washington State, Washington State. (1982 - Present).

Licensed to practice law - State of Illinois, State of Illinois. (1977 - Present).

Professional Memberships

Member, American Accounting Association. (1996 - Present).

Member of several committees, American Taxation Association. (1996 - Present).

Member, Beta Gamma Sigma. (1996 - Present).

Member, Washington State Bar Association. (1982 - Present).

Awards and Honors

Athletic and Academic Scholarships, Carroll College.

Dean's List for High Academic Achievement, University of Illinois.

Doctoral Fellowship, University of Arkansas.

Graduation - Summa Cum Laude, Carroll College.

Graduation With Honors, University of Washington.

Student of the Year in Political Science, Carroll College.

Tyler Scholarship, University of Washington.

Teaching Experience

Pepperdine University

ACCT 591, 8 courses.
ACCT 602, 5 courses.
ACCT 652, 31 courses.
ACCT 661, 2 courses.
BSM 472, 3 courses.
BSM 590, 2 courses.
BSM 599, 2 courses.
GSBM 499, 1 course.
GSBM 699, 4 courses.
MBA 673, 9 courses.
MBA 699, 2 courses.
MBAJ 590, 2 courses.
MBAM 591, 10 courses.
MBAM 601, 4 courses.
MBAM 695, 1 course.
MBFE 652, 22 courses.
MBFE 699, 3 courses.

Directed Student Learning

Directed Individual/Independent Study. (1996 - Present).
Advised: Numerous students

Publications

Powell, R. W., Ferraro, S. R. (2017). THE DEMISE OF THE U.S. TREASURY'S myRA RETIREMENT PROGRAM: WHY IT FAILED. Global Journal of Accounting and Finance, Forthcoming.

Ferraro, S. R., Powell, R. W. (2017). Corporate Earnings: Management, Manipulation or Misrepresentation? Graziadio Business Report, 20(1), 9 pages. http://gbr.pepperdine.edu/2017/04/corporate-earnings/

Powell, R. W., Bolt-Lee, C. (2016). Uncovering Majority Shareholder Fraud in a Family-Owned S Corporation. Journal of Forensic and Investigative Accounting, 8(3), 535-545.

Ferraro, S. R., Powell, R. W. (2014). Is "Go Away in May" a Good Portfolio Play? Graziadio Business Review, 17(3), 1-9.

Powell, R. W., B.-L. C. (2012). Instructor's Notes, Ethical Issues in Professional Tax Practice. The Journal of the International Academy for Case Studies.

Powell, R. W., B.-L. C. (2011). Ethical Issues in Professional Tax Practice. Journal of the International Academy for Case Studies, 17(7), 59-61.

Powell, R. W., Ferraro, S. R. (2011). The National Commission on Fiscal Responsibility and Reform: How Its Report Can Impact Marginal Tax Rates. Journal of Business & Economics Research, 9(6), 25-28.

Ferraro, S. R., Powell, R. W. (2010). 1031 Exchanges: Tax Deferral Options, Compounding Returns, and the Creation of Wealth Through Real Estate Investments. The Journal of Global Business Management, 6(2), 267-272.

Ferraro, S. R., Powell, R. W. (2009). An Initial Examination of Seasonality in Foreign Exchange Markets. The Journal of Global Business Issues, 3(2).

Hall, O. P., Powell, R. W. (2013). An Analysis of Master in Accounting Programs. Proceedings, The Clute Institute International Academic Conference.

Powell, R. W., Bolt-Lee, C. (2013). Uncovering Majority Shareholder Fraud in a Family Owned S Corporation. Proceedings, The Clute Institute International Academic Conference.

Ferraro, S. R., Powell, R. W. (2012). How Looming Threats to the Roth IRA Can Alter the Behavior of Investors. Proceedings, 2012 Allied Academies International Conference in New Orleans, LA, April 4-7, 2012.

Ferraro, S. R., Powell, R. W. (2012). Using a Tax Model to Interpret the Financial Performance of Social Security. Proceedings, 2012 Allied Academies International Conference in New Orleans, LA, April 4-7, 2012.

Powell, R. W., Ferraro, S. R. (2011). The Roth IRA: How It Can Increase Our Understanding of Social Security. Proceedings, 2011 Allied Academies Fall 2011 International Conference.

Powell, R. W., Ferraro, S. R. (2011). The National Commission on Fiscal Responsibility and Reform: How Its Report Can Impact Marginal Tax Rates. Proceedings, 2011 New Orleans International Business & Economics Conference.

Powell, R. W., Ferraro, S. R. (2011). The National Commission on Fiscal Responsibility and Reform: How Its Report Can Impact the Roth IRA. Proceedings, 2011 New Orleans International Business & Economics Conference.

Powell, R. W. (2008). A Comparison of Investment Vehicles: the Significance of Tax Planning. Littleton, Colorado: Clute Institute for Academic Research.

Powell, R. W. (2007). Ethical Issues in Professional Tax Practice. International Academy for Case Studies.

Powell, R. W., Hall, O. P. (2006). Screening and Monitoring for Success: Estimating MBA Performance for Improving Outcomes. The 2006 College Teaching and Learning Conference, Proceedings, October 2-6, 2006.. The 2006 College Teaching and Learning Conference.

Powell, R. W., Hall, O. P. (2005). MBA Curriculum Design and Assessment: A Neural Net Analysis (vol. On disk). The 2005 IBER (Business) Conference and the 2005 TLC (Teaching) Conference,.

Powell, R. W., Bolt, C. (2005). Ethical Issues in Professional Tax Practice (vol. On disk). American Accounting Association, Tenth Ethics Research Symposium, Proceeding.

Powell, R. W., Ferraro, S. R., 2017 Institute of Global Business Research Fall International Conference, "Student Loans: Stress On Both Borrowers and Lenders," Institute of Global Business Research, Las Vegas. (October 14, 2017).

Powell, R. W., Ferraro, S. R., 2017 Institute of Global Business Research Fall International Conference, "The Demise of the U.S. Treasury's myRA Retirement Program: Why It Failed," Institute of Global Business Research, Las Vegas. (October 14, 2017).

Powell, R. W. (Presenter & Author), Ferraro, S. R. (Author Only), 2016 Fall International Conference, "When Financial Markets Fall, A Roth IRA Can Help the Investor," Academy of Accounting and Financial Studies, Las Vegas, NV. (October 2016).

Powell, R. W. (Presenter & Author), 2016 International Academic Business Conference, "How the Nondeductible IRA Can Help Savers: A Taxation Model," Clute Institute, Washington, DC. (April 2016).

Powell, R. W. (Presenter & Author), (Presenter & Author), 2015 Midwest Region Meeting, "Uncovering Majority Shareholder Fraud in a Family-Owned S Corporation," American Accounting Association, St. Louis, MO. (October 2015).

Powell, R. W. (Presenter & Author), Ferraro, S. R. (Presenter & Author), 2015 Spring International Conference, "How a Roth IRA Can Provide a Silver Lining When Financial Markets Turn South," Allied Academies, New Orleans, LA. (April 2015).

Powell, R. W. (Presenter & Author), Ferraro, S. R. (Presenter & Author), 2015 Spring International Conference, "How a Taxation Model Can Clarify Some of the Workings of the Affordable Care Act (ACA)," Allied Academies, New Orleans, LA. (April 2015).

Powell, R. W., Allied Academies Spring 2014 International Conference, "Modeling the Impact of the New My RA How It Compares to Other Savings Vehicles in the Competitive Marketplace," Allied Academies, Nashville, TN. (March 2014).

Powell, R. W., Allied Academies Spring 2014 International Conference, "The Mortgage Forgiveness Debt Relief Act: The Law, Its Purpose, and the Unintended Consequences," Allied Academies, Nashville, TN. (March 2014).

Powell, R. W. (Presenter & Author), Hall, O. P. (Author Only), The Clute Institute International Academic Conference, "An Analysis of Master in Accounting Programs," The Clute Institute, Maui, Hawaii. (2013).

Powell, R. W. (Presenter & Author), Bolt-Lee, C. (Presenter & Author), The Clute Institute International Academic Conference, "Uncovering Majority Shareholder Fraud in a Family Owned S Corporation," The Clute Institute, Maui, Hawaii. (2013).

Powell, R. W. (Presenter & Author), Ferraro, S. R. (Author Only), 2012 Allied Academies International Conference, "How Looming Threats to the Roth IRA Can Alter the Behavior of Investors," Allied Academies, New Orleans, LA. (2012).

Powell, R. W. (Presenter & Author), Ferraro, S. R. (Author Only), 2012 Allied Academies International Conference, "Using a Tax Model to Interpret the Financial Performance of Social Security," Allied Academies, New Orleans, LA. (2012).

Powell, R. W., Ferraro, S. R., 2011 New Orleans International Business & Economics Conference, "The National Commission on Fiscal Responsibility and Reform: How Its Report Can Impact Marginal Tax Rates," Clute Institute, New Orleans. (2011).

Powell, R. W., Ferraro, S. R., 2011 New Orleans International Business & Economics Conference, "The National Commission On Fiscal Responsibility and Reform: How Its report Can Impact The Roth IRA," Clute Institute, New Orleans, LA. (2011).

Powell, R. W., Ferraro, S. R., Allied Academies Fall 2011 International Conference, "The Roth IRA: How It Can Increase Our Understanding of Social Security," Allied Academies, Las Vegas. (2011).

Powell, R. W. (Presenter & Author), Ferraro, S. R. (Author Only), Allied Academies International Conference, "Education Expenses: How Several Tax Policies Can Ease the Strain," Allied Academies, Las Vegas, Nevada. (October 2009).

Powell, R. W. (Presenter & Author), Ferraro, S. R. (Author Only), The 2009 International Business and Economics Research Conference (IBER), "Converting a Traditional IRA to a Roth IRA: How Can It Help Investors?," Clute Institute for Academic Research, Las Vegas, Nevada. (October 2009).

Powell, R. W., The 2008 International Business and Economics Research Conference (IBER), "A Comparison of Investment Vehicles: The Significance of Tax Planning," The Clute Institute for Academic Research, Las Vegas, Nevada. (2008).

Powell, R. W., Allied Academies International Conference, "Ethical Issues in Professional Tax Practice," International Academy for Case Studies, Reno, Nevada. (October 2007).

Hall, O. P., Powell, R. W., TLC, "Estimating MBA Performance for Improving Outcomes," Las Vegas. (October 2, 2006).

Powell, R. W., Hall, O., The 2005 IBER (Business) Conference and the 2005 TLC (Teaching) Conference, "MBA Curriculum Design and Assessment: A Neural Net Analysis," Las Vegas, Nevada. (October 7, 2005).

Powell, R. W., Bolt, C., American Accounting Association, Tenth Ethics Research Symposium, "Ethical Issues in Professional Tax Practice," San Francisco, CA. (August 7, 2005).

Powell, R. W., Bolt, C., American Accounting Association, Northeast Regional Meeting, "Ethical Issues in Professional Tax Practice," Tarrytown, New York. (April 17, 2005).

Powell, R. W., American Accounting Association, Southeast Regional Meeting, "Earnings Management and Ethics," Charleston, South Carolina. (March 3, 2005).

Powell, R. W., Western Regional Meeting of the American Accounting Association, "Ethical Issues in Earnings Management," Newport Beach, California. (May 1, 2004).

Awards and Honors

Best Education Paper Award, American Accounting Association. (2015).

Service

Pepperdine University

Committee Chair, Masters in Accounting Committee, Committee Chair. (2014 - Present).

Director, Masters in Accounting Program, Director. (2014 - Present).

Committee Member, Masters in Accounting Committee, Member. (2012 - Present).

University Senate Service, University Faculty Council, Vice President. (2008 - 2009).

Professional

Committee Member, American Taxation Association, Tax Complexity Reduction Committee. (2002 - Present).

(January 2005 - December 2005).

(January 2004 - December 2004).

(January 2003 - December 2003).

Public/Community

(January 2005 - December 2005).

(January 2004 - December 2004).

(January 2003 - December 2003).

School

Committee Member, Fully Employed Graduate Programs Committee (FEGP Committee). (2014 - Present).

Committee Member, Service to the FEMBA/BSM Program, Member. (2009 - Present).

Service. (1996 - Present).

Service. (1996 - Present).

Committee Member, Fully Employed Graduate Administrative Committee. (January 2013 - December 2013).

Committee Member, MBA Committee. (2009 - 2013).

Chairperson, Department Chair, Department of Accounting and Finance. (2006 - 2009).

Committee Member, University Faculty Council, Member. (2005 - 2009).

Committee Member, Admissions Committee, Full Time Programs. (2005 - 2006).

Chairperson, Academic Chair, Accounting. (2003 - 2006).

(January 2004 - December 2004).

(January 2003 - December 2003).

 

Powell, R. W., Ferraro, S. R. (2017). THE DEMISE OF THE U.S. TREASURY'S myRA RETIREMENT PROGRAM: WHY IT FAILED. Global Journal of Accounting and Finance, Forthcoming.

Ferraro, S. R., Powell, R. W. (2017). Corporate Earnings: Management, Manipulation or Misrepresentation? Graziadio Business Report, 20(1), 9 pages. http://gbr.pepperdine.edu/2017/04/corporate-earnings/

Powell, R. W., Bolt-Lee, C. (2016). Uncovering Majority Shareholder Fraud in a Family-Owned S Corporation. Journal of Forensic and Investigative Accounting, 8(3), 535-545.

Ferraro, S. R., Powell, R. W. (2014). Is "Go Away in May" a Good Portfolio Play? Graziadio Business Review, 17(3), 1-9.

Powell, R. W., B.-L. C. (2012). Instructor's Notes, Ethical Issues in Professional Tax Practice. The Journal of the International Academy for Case Studies.

Powell, R. W., B.-L. C. (2011). Ethical Issues in Professional Tax Practice. Journal of the International Academy for Case Studies, 17(7), 59-61.

Powell, R. W., Ferraro, S. R. (2011). The National Commission on Fiscal Responsibility and Reform: How Its Report Can Impact Marginal Tax Rates. Journal of Business & Economics Research, 9(6), 25-28.

Ferraro, S. R., Powell, R. W. (2010). 1031 Exchanges: Tax Deferral Options, Compounding Returns, and the Creation of Wealth Through Real Estate Investments. The Journal of Global Business Management, 6(2), 267-272.

Ferraro, S. R., Powell, R. W. (2009). An Initial Examination of Seasonality in Foreign Exchange Markets. The Journal of Global Business Issues, 3(2).

Hall, O. P., Powell, R. W. (2013). An Analysis of Master in Accounting Programs. Proceedings, The Clute Institute International Academic Conference.

Powell, R. W., Bolt-Lee, C. (2013). Uncovering Majority Shareholder Fraud in a Family Owned S Corporation. Proceedings, The Clute Institute International Academic Conference.

Ferraro, S. R., Powell, R. W. (2012). How Looming Threats to the Roth IRA Can Alter the Behavior of Investors. Proceedings, 2012 Allied Academies International Conference in New Orleans, LA, April 4-7, 2012.

Ferraro, S. R., Powell, R. W. (2012). Using a Tax Model to Interpret the Financial Performance of Social Security. Proceedings, 2012 Allied Academies International Conference in New Orleans, LA, April 4-7, 2012.

Powell, R. W., Ferraro, S. R. (2011). The Roth IRA: How It Can Increase Our Understanding of Social Security. Proceedings, 2011 Allied Academies Fall 2011 International Conference.

Powell, R. W., Ferraro, S. R. (2011). The National Commission on Fiscal Responsibility and Reform: How Its Report Can Impact Marginal Tax Rates. Proceedings, 2011 New Orleans International Business & Economics Conference.

Powell, R. W., Ferraro, S. R. (2011). The National Commission on Fiscal Responsibility and Reform: How Its Report Can Impact the Roth IRA. Proceedings, 2011 New Orleans International Business & Economics Conference.

Powell, R. W. (2008). A Comparison of Investment Vehicles: the Significance of Tax Planning. Littleton, Colorado: Clute Institute for Academic Research.

Powell, R. W. (2007). Ethical Issues in Professional Tax Practice. International Academy for Case Studies.

Powell, R. W., Hall, O. P. (2006). Screening and Monitoring for Success: Estimating MBA Performance for Improving Outcomes. The 2006 College Teaching and Learning Conference, Proceedings, October 2-6, 2006.. The 2006 College Teaching and Learning Conference.

Powell, R. W., Hall, O. P. (2005). MBA Curriculum Design and Assessment: A Neural Net Analysis (vol. On disk). The 2005 IBER (Business) Conference and the 2005 TLC (Teaching) Conference,.

Powell, R. W., Bolt, C. (2005). Ethical Issues in Professional Tax Practice (vol. On disk). American Accounting Association, Tenth Ethics Research Symposium, Proceeding.

Powell, R. W., Ferraro, S. R., 2017 Institute of Global Business Research Fall International Conference, "Student Loans: Stress On Both Borrowers and Lenders," Institute of Global Business Research, Las Vegas. (October 14, 2017).

Powell, R. W., Ferraro, S. R., 2017 Institute of Global Business Research Fall International Conference, "The Demise of the U.S. Treasury's myRA Retirement Program: Why It Failed," Institute of Global Business Research, Las Vegas. (October 14, 2017).

Powell, R. W. (Presenter & Author), Ferraro, S. R. (Author Only), 2016 Fall International Conference, "When Financial Markets Fall, A Roth IRA Can Help the Investor," Academy of Accounting and Financial Studies, Las Vegas, NV. (October 2016).

Powell, R. W. (Presenter & Author), 2016 International Academic Business Conference, "How the Nondeductible IRA Can Help Savers: A Taxation Model," Clute Institute, Washington, DC. (April 2016).

Powell, R. W. (Presenter & Author), (Presenter & Author), 2015 Midwest Region Meeting, "Uncovering Majority Shareholder Fraud in a Family-Owned S Corporation," American Accounting Association, St. Louis, MO. (October 2015).

Powell, R. W. (Presenter & Author), Ferraro, S. R. (Presenter & Author), 2015 Spring International Conference, "How a Roth IRA Can Provide a Silver Lining When Financial Markets Turn South," Allied Academies, New Orleans, LA. (April 2015).

Powell, R. W. (Presenter & Author), Ferraro, S. R. (Presenter & Author), 2015 Spring International Conference, "How a Taxation Model Can Clarify Some of the Workings of the Affordable Care Act (ACA)," Allied Academies, New Orleans, LA. (April 2015).

Powell, R. W., Allied Academies Spring 2014 International Conference, "Modeling the Impact of the New My RA How It Compares to Other Savings Vehicles in the Competitive Marketplace," Allied Academies, Nashville, TN. (March 2014).

Powell, R. W., Allied Academies Spring 2014 International Conference, "The Mortgage Forgiveness Debt Relief Act: The Law, Its Purpose, and the Unintended Consequences," Allied Academies, Nashville, TN. (March 2014).

Powell, R. W. (Presenter & Author), Hall, O. P. (Author Only), The Clute Institute International Academic Conference, "An Analysis of Master in Accounting Programs," The Clute Institute, Maui, Hawaii. (2013).

Powell, R. W. (Presenter & Author), Bolt-Lee, C. (Presenter & Author), The Clute Institute International Academic Conference, "Uncovering Majority Shareholder Fraud in a Family Owned S Corporation," The Clute Institute, Maui, Hawaii. (2013).

Powell, R. W. (Presenter & Author), Ferraro, S. R. (Author Only), 2012 Allied Academies International Conference, "How Looming Threats to the Roth IRA Can Alter the Behavior of Investors," Allied Academies, New Orleans, LA. (2012).

Powell, R. W. (Presenter & Author), Ferraro, S. R. (Author Only), 2012 Allied Academies International Conference, "Using a Tax Model to Interpret the Financial Performance of Social Security," Allied Academies, New Orleans, LA. (2012).

Powell, R. W., Ferraro, S. R., 2011 New Orleans International Business & Economics Conference, "The National Commission on Fiscal Responsibility and Reform: How Its Report Can Impact Marginal Tax Rates," Clute Institute, New Orleans. (2011).

Powell, R. W., Ferraro, S. R., 2011 New Orleans International Business & Economics Conference, "The National Commission On Fiscal Responsibility and Reform: How Its report Can Impact The Roth IRA," Clute Institute, New Orleans, LA. (2011).

Powell, R. W., Ferraro, S. R., Allied Academies Fall 2011 International Conference, "The Roth IRA: How It Can Increase Our Understanding of Social Security," Allied Academies, Las Vegas. (2011).

Powell, R. W. (Presenter & Author), Ferraro, S. R. (Author Only), Allied Academies International Conference, "Education Expenses: How Several Tax Policies Can Ease the Strain," Allied Academies, Las Vegas, Nevada. (October 2009).

Powell, R. W. (Presenter & Author), Ferraro, S. R. (Author Only), The 2009 International Business and Economics Research Conference (IBER), "Converting a Traditional IRA to a Roth IRA: How Can It Help Investors?," Clute Institute for Academic Research, Las Vegas, Nevada. (October 2009).

Powell, R. W., The 2008 International Business and Economics Research Conference (IBER), "A Comparison of Investment Vehicles: The Significance of Tax Planning," The Clute Institute for Academic Research, Las Vegas, Nevada. (2008).

Powell, R. W., Allied Academies International Conference, "Ethical Issues in Professional Tax Practice," International Academy for Case Studies, Reno, Nevada. (October 2007).

Hall, O. P., Powell, R. W., TLC, "Estimating MBA Performance for Improving Outcomes," Las Vegas. (October 2, 2006).

Powell, R. W., Hall, O., The 2005 IBER (Business) Conference and the 2005 TLC (Teaching) Conference, "MBA Curriculum Design and Assessment: A Neural Net Analysis," Las Vegas, Nevada. (October 7, 2005).

Powell, R. W., Bolt, C., American Accounting Association, Tenth Ethics Research Symposium, "Ethical Issues in Professional Tax Practice," San Francisco, CA. (August 7, 2005).

Powell, R. W., Bolt, C., American Accounting Association, Northeast Regional Meeting, "Ethical Issues in Professional Tax Practice," Tarrytown, New York. (April 17, 2005).

Powell, R. W., American Accounting Association, Southeast Regional Meeting, "Earnings Management and Ethics," Charleston, South Carolina. (March 3, 2005).

Powell, R. W., Western Regional Meeting of the American Accounting Association, "Ethical Issues in Earnings Management," Newport Beach, California. (May 1, 2004).