DR. WAYNE COUNTS
Assistant Professor
rcounts AT ysu DOT edu
330-941-7149

EDUCATION
Ph.D. Texas Tech University, Lubbock, TX, 2005
M.S. Texas Tech University, Lubbock, TX, 1995
B.A. University of Texas of the Permian Basin, Odessa, TX, 1985
Certified Public Accountant

AREAS OF INTEREST
Taxation
Managerial Accounting
Ethics

PUBLICATIONS
Counts, R. Wayne. “Marginal Returns for Social Security Contributions: A Simulation Approach,” Review of Business Research Vol. VIII (6), 2008, pgs. 119-124.

Greenfield, A. C., Achilles Wendy W. & R. Wayne Counts. “The Impact of Ethical Orientation and Professional Commitment on Tax Practitioner Decision-Making Performance,” Journal of the Academy of Business and Economics, Vol. VII (3), 2007, pgs. 34-44.

Counts, R. Wayne. “Evidence of Tax Evasion Behavior from Oklahoma Vehicle Registration Records,” Review of Business Research Vol. VII (5), 2007, pgs. 41-47.