Dr. James R. Hardin

Professor

Accounting

Research Interests

Dr. Hardin’s research interests are in taxation and accounting behavioral issue, which include: job satisfaction; turnover and turnover intentions; organizational commitment; pay satisfaction; perceptions of justice; and, gender differences in accounting work settings.

Education

PhD in Accountancy, the University of Mississippi
MA in Business and Economics, Appalachian State University
BSBA in Business and Economics, Appalachian State University

Credentials

Publications

Prescott, G.L., Hardin, J.R. (2017. Charitable Remainder Trusts: A Popular and Effective Estate Planning Tool. Practical Tax Strategies.
Hardin, J.R., Noland, T. (2017). Common Small Business Tax Errors. Oil, Gas & Energy Quarterly, 65(3), pages 447-458.
Hardin, J. R., Noland, T. (2016). The Tax Impact of Home Mortgage Modification Programs - 2016. Real Estate Taxation, 43(2), 9 Pages. thomsonreuters.com.
Thomas Noland, J. Russell Hardin, and Gregory Prescott. The Effect of Moods on Accounting Judgment. International Journal of Business and Social Science, Volume 6, Number 4, April 2015, Pages 1-11.

J. Russell Hardin, and Mark Segal. Affordable Care Act Taxes, Penalties, and Other Provisions. Oil, Gas and Energy Quarterly, Volume 63, Number 2, December 2014/January 2015, Pages 245-252.
Hardin, J. R., Noland, T. The Tax Impact of Home Mortgage Modification Programs. Practical Tax Strategies/Thomson Reuters, 93(2), August, 2014. Pages 60-66.
Thomas Noland, J. Russell Hardin, Ellen Madden. Does Question Order Matter? An Analysis of Multiple Choice Question Order on Accounting Exams. Journal of Advancement in Business Education, Volume 2, Number 1, 2014, Pages 1-15.
Gregory Prescott and J. Russell Hardin. In Pursuit of Revenues: Federal Income Tax Reform. The CPA Journal, Volume 83, Number 11, 2013, Pages 16-21.
J. Russell Hardin and Mark Segal. Tax Implications of Health Care Reform for Small Businesses. The CPA Journal, Volume 83, Number 10, 2013, Pages 52-54.
J. Russell Hardin and Thomas Noland. An Analysis of New Markets Tax Credits. Real Estate Issues Volume 36, Number 3, 2012, Pages 21-30.
J. Russell Hardin and Thomas Noland. An Analysis of Angel Investment Tax Credits. Oil, Gas & Energy Quarterly Volume 60, Number 4, 2012, Pages 771-788.
Pinar, Zeliha Eser, and J. Russell Hardin. The Gender Effect on Managing Salespeople: Business Students’ Perceptions in Turkey. Bogazici Journal: Review of Social, Economic and Administrative Studies Volume 24, Number 1-2 2011, Pages 1-19.
Thomas G. Noland and J. Russell Hardin. An Analysis of State Historic Tax Credits. Oil, Gas and Energy Quarterly Vol. 60(2) December 2011. Pages 357-382.
Musa Pinar, J. Russell Hardin, Zeliha Eser. Applicant Perceptions of the Gender Effect on the Selling Process and on Targeting Prospective Customers: Does Gender Matter? Academy of Marketing Studies Journal Volume 15, Number 1, 2011, Pages 107-124.
J. Russell Hardin. The Income Tax Effects of Health Care Reform on Small Businesses and Real Estate Investors. Real Estate Issues Volume 35, Number 3, 2010-2011, Pages 26-30.
Musa Pinar, Zeliha Eser and J. Russell Hardin. The Gender Effect on Targeting and Selling Efforts: Perceptions of Turkish Students. International Journal of Business, Marketing, and Decision Sciences Volume 2, Number 1, 2009, Pages 70-91.
J. Russell Hardin. 2009. The Income Tax Effects of the Housing and Economic Recovery Act of 2008 on Real Estate Transactions. Real Estate Issues Vol. 34(1). Pages 45-49.
J. Russell Hardin. The Energy Title (and Other Provisions) of the Food, Conservation, and Energy Act of 2008. Oil, Gas and Energy Quarterly Vol. 57(2) December 2008. Pages 287-293.
J. Russell Hardin and Morris H. Stocks. The Effect of Gender on Salary, Job Satisfaction and Turnover Intentions among CPAs in Different Work Settings. Journal of Business, Industry and Economics. Vol. 9, Fall 2007. Pages 1-38.
Musa Pinar, Zeliha Eser and J. Russell Hardin. A Qualitative Study of the Recruiting of Men and Women for Sales Positions in Turkey. Sex Roles: A Journal of Research Vol. 57(11-12), December 2007. Pages 879-888.
Musa Pinar, J. Russell Hardin, Zeliha Eser and Jerry D. Rogers. Applicant Perceptions of the Gender Effect on Managing and Supervising Salespeople. Journal of Business and Behavioral Sciences Vol. 14(2), Fall 2006. Pages 85-94.
Richard Dearth and J. Russell Hardin. Kelo v. The City of New London: What does it really mean? Real Estate Issues Vol. 30(2), Winter 2005-2006.
Morris H. Stocks and J. Russell Hardin. An Examination of the Impact of Firm Type and Firm Size on the Recruiting Criteria Used to Evaluate Entry-Level Accountants. Journal of Business, Industry and Economics. Vol. 6, Fall 2005.
Musa Pinar and J. Russell Hardin. The Effect of Gender on Recruiting for Sales Positions. Services Marketing Quarterly Vol. 27(2), Fall 2005. Pages 15-32.
Jack R. Fay and J. Russell Hardin. How Does the Jobs and Growth Tax Relief Reconciliation Act of 2003 Affect the Oil, Gas and Energy Industries? Oil, Gas & Energy Quarterly March 2004.
J. Russell Hardin and Jack R. Fay. The Effect of the Jobs and Growth Tax Relief Reconciliation Act of 2003 on Real Estate Investors. Real Estate Issues Vol. 28(4), January 2004.
Marla F. Beatty and J. Russell Hardin. A Balanced Scorecard for Hospital Executives: Functional Objectives. North Central Business Journal July 2002.
J. Russell Hardin and Tommie Singleton. Prediction Models for Auditor Litigation Outcomes. Journal of Business, Industry and Economics Vol. 2, Spring 2002.
J. Russell Hardin and Jack R. Fay. The Effect of the Economic Growth & Tax Relief Reconciliation Act of 2001 on Real Estate Investors. Real Estate Issues Vol. 26(4), January 2002.
J. Russell Hardin, David O'Bryan, Jeffrey J. Quirin, Alice C. Sagehorn. Comparative Perceptions of the Teaching Profession: Evidence from Influential High School Teachers. Academy of Educational Leadership Journal Vol. 6(1), 2002.
J. Russell Hardin, Kurt F. Reding, and Morris H. Stocks. The Effect of Gender on the Recruitment of Entry-Level Accountants. Journal of Managerial Issues Vol. XIV(2), Summer 2002.
J. Russell Hardin, Morris H. Stocks, O. Finley Graves. The Effect of Match or Mismatch Between the Career Anchors and the Job Settings of CPAs: An Empirical Analysis. Advances in Accounting Vol. 18, 2001.
Morris H. Stocks and J. Russell Hardin. A Comparison of Job Attitudes and Turnover Intentions Among CPAs in Public, Private and Governmental Work Settings. Advances in Accounting Behavioral Research Vol. 4, 2001.
Jack R. Fay and J. Russell Hardin. How Do U.S. Tax Depreciation Rules Stack Up Against Depreciation Rules in Other Countries? Oil, Gas & Energy Quarterly December 2000.
J. Russell Hardin, David O'Bryan, and Jeffrey Quirin. Accounting Versus Engineering, Law, and Medicine: Perceptions of Influential High School Teachers. Advances in Accounting Vol. 17, 2000.
Jack R. Fay and J. Russell Hardin. World-Wide Comparisons of Capital Gains and Net Operating Losses. Oil, Gas & Energy Quarterly. Vol. 47, December 1999.
J. Russell Hardin and Jack R. Fay. Tax Planning for Real Estate Investors for 1999 and Beyond. Real Estate Issues Vol. 24, Summer 1999.
Jack R. Fay and J. Russell Hardin. How the 1998 Tax Law is Crucial to 1999 Tax Planning. The Journal of Accounting, Taxation and Finance for Business Vol. 9(1), Summer 1999.
J. Russell Hardin and Jack R. Fay. Strategy and Budgeting. North Central Business Journal Vol. 2, Winter 1999 (January).
Jack R. Fay and J. Russell Hardin. The Impact of the Taxpayer Relief Act of 1997 on Natural Resource Industries. Oil, Gas & Energy Quarterly Vol. 46, March 1998.
Jack R. Fay and J. Russell Hardin. Will the TRA of '97 Have a Significant Impact on Small Business? North Central Business Journal Vol. 1, Winter 1998 (January).
J. Russell Hardin and Jack R. Fay. The Impact of The Taxpayer Relief Act of 1997 on Real Estate Investors. Real Estate Issues Vol. 22, December 1997.
J. Russell Hardin and Morris H. Stocks. When is a Taxpayer a Real Estate Dealer? Real Estate Issues Vol. 21, April 1996.
J. Russell Hardin and Morris H. Stocks. The Effect of AACSB Accreditation on the Recruitment of Entry-Level Accountants. Issues in Accounting Education Vol. 10, Spring 1995.

Courses

Corporate/Partnership Taxation
Tax Research
Professional Accounting