Tracy Manly, PhD, CPA

Tracy Manly, PhD, CPA
Albert Rogers Professor of Accounting
College of Business
Accounting and Computer Information Systems
918-631-3992 Helmerich Hall Room 313J

Education

PhD – University of Arkansas Master of Accountancy – University of Arkansas BBA – Hardin-Simmons University

Bio

Tracy Manly has received both the Outstanding Accounting Educator by the Oklahoma Society of CPAs, and the Innovation in Teaching Learning Award from the Oklahoma Higher Education Teaching and Learning Conference. On campus, she has been recognized as the University of Tulsa Outstanding Teacher, Lewis Duncan Outstanding Advisor, and recipient of the Mayo Teaching Excellence Award from the Collins College of Business. Her dissertation received the Outstanding Doctoral Dissertation Award from the International Section of the American Accounting Association. Her research is published in the Journal of the American Taxation Association, Journal of Business Finance and Accounting, Issues in Accounting Education, and Journal of Business Ethics. A Certified Public Accountant, Manly belongs to the American Accounting Association.

Research Interests

Accounting and Business Ethics
Tax Compliance and Policy
Accounting Education

Teaching Interests

Principles of Accounting
Intermediate Financial Accounting
Accounting Ethics

Publications

Journal Articles

  • Manly, T. A New Approach to Ethics Education: Giving Voice to Values. Vol. 49, The Tax Adviser, 2018, pp. 118-20.
  • McKnight, C., T. Manly, L. Cochran, and K. Troboy. Broken Trust: An Expensive Affair. Vol. 14, Global Perspectives on Accounting Education, 2017, pp. 23-28.
  • Ethical Behavioral Intention in an Academic Setting: Models and Predictors. Vol. 15, Journal of Academic Ethics, 2017, pp. 141-66.
  • Using Giving Voice to Values to Improve Student Academic Integrity in Information Technology Contexts. Vol. 27, Journal of Information Systems Education, 2016, pp. 183-95.
  • Manly, T.S., Riemenschneider, C.K and Leonard, L.N.K., “Academic Integrity in the Information Age: Virtues of Respect and Responsibility,” Journal of Business Ethics, 2014, 1-12.

  • “The Effects of Income Source, Context, and Income Level on Tax Compliance Decisions in a Dynamic Experiment,” with Yvonne Durham and Christina Ritsema, Journal of Economic Psychology (40), 220-233, February 2014.

  • “Card-Sorting Activities for Introducing Theoretical Frameworks,” with C. McKnight, Accounting Instructors’ Report, Fall 2012.

  • “Presentations with Maximum Impact: Helping Students Succeed,” with C. Ritsema, Accounting Instructors’ Report, Spring 2012.

  • “Presentations with Maximum Impact: Moving Faculty Forward,” with C. Ritsema, Accounting Instructors’ Report, Winter 2012.

  • Riemenschneider, C.K, Leonard, L.N.K. and Manly, T.S., “Students’ Ethical Decision-Making in an Information Technology Context: A Theory of Planned Behavior Approach,” Journal of Information Systems Education (22:3), 2011, pp. 203-214.

  • “Creating Slides for Effective Presentations: Tips from the Pros,” with C. Ritsema, The Tax Adviser, Volume 42, Issue 11, November 2011.

  • “Adapting Accounting Education to the Generations: Working with the Millenials,” with Deborah W. Thomas, The Tax Adviser, Vol. 40, Iss. 1, February 2009.

  • “Maxwell and Company: Staff Auditor Embezzlement at a Small Client,” with Constance A. McKnight and Pamela Carr, Issues in Accounting Education, Vol. 23, No. 2, May 2008.

  • “Generic and Specific Skills: Stakeholders’ Perceptions and Evidence of Change,” with Tracy S. Manly and Deborah W. Thomas, Journal of Business Administration Online, Spring 2008, Volume 7, No. 1.

  • “Tax Incentives for Economic Growth: Capital Investment or Research,” with Deborah W. Thomas and Craig T. Schulman, Advances in Taxation, Volume 17, pp. 95-120, 2007.

  • “Attracting Nonfilers through Amnesty Programs: Internal versus External Motivation,” with Deborah W. Thomas and Christina M. Ritsema, Journal of the American Taxation Association, Volume 27, Supplement, pp. 75-95, 2005.

  • “Measurement of Earnings, Taxes and E-Commerce: The Case of Calypso Communication,” with Robert J. Walsh and Constance A. McKnight, Global Perspectives on Accounting Education, Volume 2, pp. 1-10, 2005.

  • “The Relative Importance of Financial Statement Items for Lending Decisions,” with Constance A. McKnight, Journal of Accounting and Finance Research, Volume 13, No. 1, April 2005, pp. 145-158.

  • “Evaluating the Effectiveness of Tax Credits for Research and Development: International Evidence,” Journal of Accounting and Finance Research, Volume 12 Number 4, pp. 95-110, Fall 2004.

  • “Initiatives for Increasing E-filing: Taxpayer Attitudes Reveal What Works,” with Deborah W. Thomas and Christina M. Ritsema, Tax Notes Today, July 2004.

  • “An International Investigation of the Influence of Dividend Taxation on Research and Development Tax Credits,” with Deborah W. Thomas and Craig T. Schulman, Journal of the American Taxation Association, Fall 2003.

  • “Why Taxpayers are Noncompliant: Comments from 1997 Arkansas Tax Penalty Amnesty Participants,” with Christina M. Ritsema and Deborah W. Thomas, State Tax Notes, January 2003.

  • “Why Taxpayers are Noncompliant: Comments from 1997 Arkansas Tax Penalty Amnesty Participants,” with Christina M. Ritsema and Deborah W. Thomas, State Tax Notes, January 2003.

  • “Reporting Non-GAAP Earnings in the Oil and Gas Industry: A Preliminary Investigation and Analysis,” with Jason Rodrigue, Oil, Gas & Energy Quarterly, September 2002.

  • Manly, T.S. and Leonard, L.N.K., “New Financial Reporting Regulations for E-Commerce Companies,” Journal of Information, Law and Technology (3), 2001.

  • “Earnings Management Using Asset Sales: An International Study of Countries Allowing Noncurrent Asset Revaluations,” with Ervin L. Black and Keith F. Sellers, Journal of Business Finance & Accounting, November/December 1998.

  • McKnight, C., T. Manly, and K. Kennedy. Batter Up: Using the Balanced Scorecard to Evaluate the Business of Professional Baseball. IMA Educational Case Journal.

Conference Proceedings

  • Leonard, L.N.K., Riemenschneider, C.K. and Manly, T.S., “TPB and MES: A Comparison of Behavioral Intention Findings Regarding IT in an Academic Setting,” 2012 Proceedings of the National Decision Sciences Institute, San Francisco, California, November 2012, pp. 90001-90006.

  • Riemenschneider, C.K., Leonard, L.N.K. and Manly, T.S., “Applying the Multidimensional Ethics Scale to Examine Student Behavior when using Technology,” 2012 Proceedings of Americas Conference on Information Systems, Seattle, Washington, August 2012.

  • Leonard, L.N.K. and Manly, T.S., “Has the Internet Changed Business Ethics?,” 2005 Proceedings of the National Decision Sciences Institute, San Francisco, California, November 2005, pp. 13121-13126.

  • Leonard, L.N.K. and Manly, T.S., “Does E-Commerce Affect the Financial Results of Large Retail Companies?,” 2003 Proceedings of the National Decision Sciences Institute, Washington, D.C., November 2003, pp. 1-6.

  • Sheehy, T., and G. Glezen. Audit Partner and Manager Perceptions of the Extent and Effect of Underreporting Chargeable Time. Collected Papers and Abstracts of the AAA Southwest Region Meeting, 1995, pp. 5-12.

Book Chapters

  • Leonard, L.N.K. and Manly, T.S., “Social Networks and Students’ Ethical Behavior,” ICT Ethics and Security in the 21st Century: New Developments and Applications, ed. Marian Quigley, IGI Global, 2011.

  • Leonard, L.N.K. and Manly, T.S. “Ethics Education for the Online Environment,” in Encyclopedia of Information Ethics and Security, ed. Marian Quigley, Idea Group, Inc., Hershey, PA, 2008, pp. 260-265.

Newsletters

Other

  • Wuerflein, R., and T. Manly. The Quality of Education for Managerial Accounting: A Survey of Professionals and Students. Vol. 2, The Lamar University Electronic Journal of Student Research, 2005.
  • Financial Reporting: Changes for E-Commerce Companies. Vol. 4, Electronic Business Law, 2002, pp. 9-11.

Courses Taught

  • Professional Accounting Issues
  • MACC Experience 4
  • MACC Experience I
  • Internship in Accounting
  • MAcc Experience 2
  • MACC Experience 3
  • Intermediate Financial Accounting I

Professional Affiliations

  • Oklahoma Business Ethics Consortium
  • American Accounting Association

Awards & Honors

  • Outstanding Doctoral Dissertation Award
  • Who’s Who Among America’s Teachers
  • Mayo Teaching Excellence Award
  • Faculty Advisor for Second Place Winners
  • Scotch and Smokes Recipient
  • Faculty Advisor for First Place Winner
  • Faculty Advisor for First Place Winners
  • Outstanding Educator Award Finalist
  • Innovation in Teaching and Learning
  • A. Charles Funai Faculty Fellow in Accounting
  • Outstanding Educator
  • Faculty Advisor for Honorable Mention Award Winner
  • Lewis Duncan Advisor Recognition Award
  • ONEOK Professor of Business with emphasis on business ethics
  • Outstanding Young Alumni
  • Accounting Alumni Award Honoree in Education
  • Bea Sanders/AICPA Innovation in Teaching Award
  • Outstanding Teacher Award
  • Mark Chain/FSA Innovation in Graduate Teaching Award
  • Golden Hurricane Men’s Basketball Team Most Valuable Professor
  • Golden Hurricane Men’s Soccer Most Valuable Professor
  • J. Michael and Mary Anne Cook/Deloitte Foundation Prize