Tracy Manly PhD, CPA

Program Director of Master of Accountancy
Albert Rogers Professor of Accounting Collins College of Business
School of Accounting and Computer Information Systems


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.

Ph.D., University of Arkansas
Master of Accountancy, University of Arkansas
B.B.A., Hardin-Simmons University

Accounting and Business Ethics
Tax Compliance and Policy
Accounting Education

Principles of Accounting
Intermediate Financial Accounting
Accounting Ethics

The following may be selected publications rather than a comprehensive list.

Journal Articles

Manly, Tracy, and Ritsema. “A New Approach to Ethics Education: Giving Voice to Values.” The Tax Adviser 49.2 (2018): 118–120. Print.

McKnight, Constance et al. “Broken Trust: An Expensive Affair.” Global Perspectives on Accounting Education 14 (2017): 23–28. Print.

Leonard, Lori, C Riemenschneider, and Tracy Manly. “Ethical Behavioral Intention in an Academic Setting: Models and Predictors.” Journal of Academic Ethics 15 (2017): 141–166. Print.

Riemenschneider, Cynthia, Tracy Manly, and Lori Leonard. “Using Giving Voice to Values to Improve Student Academic Integrity in Information Technology Contexts.” Journal of Information Systems Education 27.3 (2016): 183–195. Print.

“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.

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.

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

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.

“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.

“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.

“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.

“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.

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.

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.

Oklahoma Business Ethics Consortium
American Accounting Association

ACCT 2123 Concepts in Accounting Information II
ACCT 2123 Concepts in Accounting Information II
ACCT 3113 Intermediate Financial Accounting I
ACCT 4083 Professional Accounting Issues
ACCT 7110 MAcc Experience
ACCT 7120 MAcc Experience 2
ACCT 7130 MAcc Experience
ACCT 7263 Issues for Tax Exempt Organizations
ACCT 7613 Internship in Accounting
BUS 4001 Business Applications