John J Masselli, Ph.D.
Haskell Taylor Professor of Taxation - Accounting
Education: Ph.D., Georgia State University (1998)
Area of Expertise:
Office Hours: By Appointment
Room Number: W365
About Dr. Masselli
John Masselli received a B.S. in Accounting degree from Fairfield University (in Fairfield, CT) in 1987, after which he commenced his professional tax career as a consultant in the Connecticut practice office of Deloitte, Haskins and Sells (now Deloitte). While employed with Deloitte, he earned a Masters degree in Taxation from the University of Hartford in addition to becoming a licensed Certified Public Accountant. In 1992, he left Deloitte and took a position as a tax planning analyst in the law department of ITT-Hartford during which time he held a variety of adjunct faculty positions in the Connecticut State University System. In 1994, John began his doctoral studies at Georgia State University and went on to earn a Ph.D. in Accountancy in August 1998 at which point he joined the faculty of the Rawls College of Business. During his tenure here at Texas Tech University, Dr. Masselli has taught a variety of tax classes in our undergraduate, MSA and Executive MBA programs while also serving as faculty advisor for our MSA-tax program. John has also championed Texas Tech University study abroad programs through his leadership as Chair of the Study Abroad Competitive Scholarship Committee, his teaching efforts for three semesters at the TTU Center in Seville, Spain, and, most recently, through his continuing role as Director and Faculty leader for the Rawls Summer Program in Prague (a program he started in May 2004). Dr. Masselli also conducts archival and behavior research in a host of tax policy and compliance topics and has published in such journals as the Journal of the American Taxation Association, the Journal of Information Systems, and Advances in Taxation. Outside of the university, John continues to be an active, licensed CPA and also is on the national training faculty for the accounting firm of Ernst and Young LLP.
- Almer, E.D., R.G. Brody and J.J. Masselli. 2005. “A Cross-Cultural Analysis of Student Perceptions of Gender Diversity, Family Status, and Hiring Practices in Spain and the United States.” Global Perspectives on Accounting Education, V2, 2005.
- Buchheit, S., T. Lightner, J.J. Masselli, & R. Ricketts. 2005. “Non Cash Charitable Giving: Evidence of Aggressive Taxpayer Reporting following a Compliance Change”. Journal of the American Taxation Association – Supplement (2005). Pp. 1-18.
- Masselli, J.J., T. Noga and R. Ricketts. 2004. “The Alternative Minimum Tax: Empirical Evidence of Tax Policy Inequities and a Rapidly Increasing Marriage Penalty” Advances in Taxation, V. 16 (2004) pp. 123-146.
- Masselli, J.J., R. Ricketts, V. Arnold and S. Sutton, 2002. “The Impact of Embedded Intelligent Agents on Income Tax Reporting Behaviors”. Journal of the American Taxation Association. V. 24, (Fall) pp. 60-78.
- Ricketts, R. and J. Masselli. 2001. “Tax Consequences of Partnership Breakups”. TAXES: The Tax Magazine. V. 79, No. 4 (April) pp. 39-49.
- Arnold, V., J. Lampe, J. Masselli, and S. Sutton. 2000. “An Analysis of the Market for Systems Reliability Assurance Services” 2000. Journal of Information Systems. (Supplement) V. 14, pp. 65-82.
- Martindale, B, J.J. Masselli, and R.C. Ricketts, 2001. “Applying Group and Team Learning Concepts in Tax Classes” published in Methods, Topics, and Issues in Tax Education: A Year 2001 Perspective.Editor: Janet A. Meade. American Accounting Association. Sarasota, FL.
- Englebrecht, T.D., L. Folami, C. Lee and J.J. Masselli. 1998. “The Impact of Ethics on Tax Compliance Behavior: A Multidimensional Analysis” published in The Ethics of Tax Evasion.Editor: Robert W. McGee. The Dumont Institute for Public Policy Research. South Orange, NJ.
Current Research - Work in Process
- Masselli, J.J. andR.C. Ricketts. 2013. “Tax Compliance Behaviors and Risk: An examination of he Impact of Risk Propensities on Taxpayer Responsiveness to Computer Generated Audit Flags”. Working Paper. Texas Tech University.
- Masselli, J.J. and R.C. Ricketts 2013. “The Impact of Prospect Theory and Prepayment Position on Taxpayer Responses to Computer Generated Tax Audit Signals. Working Paper. Texas Tech University.
- Masselli, J J.and S. J. Pippin 2013. “Attitudes toward tax compliance and tax authorities: an intergenerational and international comparison of the United States and Spain”. Working Paper.
- S.E. Pippin and J.J. Masselli. 2013. “An Analysis of the Impact of Tax Systems on Income Distribution, Poverty, and Human Well Being. Working Paper.
- Masselli, J.J. and R. McDonald: 2014:” Non-Financial Performance Metrics for Nonprofit Organizations: Policy and Practice” Working Paper.
Awards and Honors
- 2014: Rawls Large Grant Award ($10,000) with Dr. Robert McDonald: Non-Financial Performance Metrics for Nonprofit Organizations: Policy and Practice
- 2013: Texas Tech University Global Vision Award for my leadership related to the Rawls Summer Program in Prague.
- 2012: Texas Tech University Global Vision Award for my role as Chair of the Study Abroad Competitive Scholarship Committee.
- 2012: The Lockheed Martin Aeronautics Company Excellence in Teaching Award ($1,000 Award)
- 2010: Outstanding teach award for Executive MBA teaching – ($1,500 Award)
- 2009: The Lockheed Martin Aeronautics Company Excellence in Teaching Award ($1,000 Award
- 2008: The Texas Tech University President’s Excellence in Teaching Award ($1,500 award).
- 2007: The Lockheed Martin Aeronautics Company Excellence in Teaching Award ($1,000 Award).
- 2005: Award for the best paper at the 2005 Journal of the American Taxation Association Conference for the manuscript entitled: “Non-Cash Charitable Giving: Evidence of Aggressive Taxpayer Reporting following a Compliance Change.”
- 2005: Rawls College of Business Large Grant Award: $5,000. “An Experimental Investigation of the Impact of Risk Propensity and Framing Effects on Taxpayer Responsiveness to Computer Generated Audit Diagnostics.
- 2002: Nominated and Inducted into the Texas Tech University, Teaching academy.
- 2002: Rawls College of Business nominee for the Chancellor’s excellence in teaching award.
- 2002/2003: Rawls College Advisory Council Competitive Research Grant Award: “Risk Propensity and Aggressive Decision Strategies: An Examination of the Impact of Risk Appetite and Curriculum Socialization on Participant Responsiveness to Audit Detection Risk Indicators”: Award amount: $30,000 ($15,000 per year for 2 years).
- 2002 – Texas Tech University College of Business Administration Large Grant Award: $3,000: “An international comparison of tax compliance and equity perspectives: Evidence from Spain and the United States.
- 2001 – Texas Tech University College of Business Administration Large Grant Award: $3,000: “The effect of national culture on Whistle Blowing Perceptions: A comparative analysis of the United States, Spain and Taiwan.
- 2000 – Texas Tech University Ex-Students Association – New Faculty Award