Accounting

David W. Randolph, Ph.D.

Associate Professor, Accountancy

David W. Randolph joined Xavier in August 2008. David’s teaching includes topics in taxation and financial accounting, at both the graduate and undergraduate levels. He has published research related to these areas in a number of different journals, including The Accounting Review, Advances in Accounting Education, The CPA Journal, Issues in Accounting Education, Journal of Accountancy, Journal of Accounting Literature, The Journal of Corporate Accounting and Finance, and The Tax Adviser.

David received his B.S. in Accounting from the University of Kentucky and his Ph.D. from Indiana University. He is a CPA with ten years public accounting experience. David resides in Northern Kentucky his wife, Ann. David and Ann enjoy rooting for Xavier’s athletic teams and share an interest in travel, notably the opportunity to visit U.S. National Parks and enjoy the natural beauty that they offer.

First Year at Xavier

2008

Resume

Degrees

  • Indiana University: Ph.D. (Accounting)
  • Indiana University: Masters in Business
  • University of Kentucky: B.S. (Accounting)

Publications

  • Burks, Jeffrey J., David W. Randolph, and Jim A. Seida. 2019. “Modeling and interpreting interactions with regressions.” Journal of Accounting Literature, Volume 42: 61-79.
  • Miller, Timothy C., David W. Randolph, Sandra B. Richtermeyer, and Janet S. Greenlee. 2019. “Key Ratios for Charitable Organization Audits.” Tennessee CPA Journal, Volume 64 (1): 24-27.
  • Newkirk, Kaitlin and David Randolph. 2018."Ohio Research & Development Tax Credit." CPA Voice, March/April 2018: 8-11.
  • Randolph, David W. 2017. “IRAs and tax-efficient charitable giving: What you need to know.” CPA Voice March/April 2017: 8-10.
  • Dzuranin, Ann C., David Randolph, and Nathan V. Stuart. 2013. “Doing More With Less: Using Noncash Incentives to Improve Employee Performance.” The Journal of Corporate Accounting and Finance July/August 2013: 75-80.
  • Allen, Joyce, M. Christian Mastilak, David Randolph, and Andrea Weickgenannt. 2012. “IFRS Exercises Through the Curriculum: Helping Students Put US GAAP and IFRS in Context.” Advances in Accounting Education: Teaching and Curriculum Innovations 13: 315-347.
  • Greenlee, Janet S., David W. Randolph, and Sandra B. Richtermeyer. 2011. “Better Analytical Reviews of Charitable Organizations: Using Financial Ratios and Benchmarks.” The CPA Journal 81 (7): 32-36.
  • Randolph, David W. 2009. “Unforeseen Circumstances: Exclusion From Gain on Sale of Home.” Journal of Accountancy 208 (5): 62-66.
  • Randolph, David W., and Jim A. Seida. 2007. “Balancing Tax and Financial Reporting Objectives: Effective Tax Planning within the Property-Casualty Insurance Industry.” Issues in Accounting Education 22 (2): 285-318.
  • Randolph, David W. 2007. “FASB Statement no. 123(R): Avoiding Pitfalls for Loss Companies.” Journal of Accountancy 203 (5): 74-78.
  • Randolph, David W. 2006. “The Bad-Debt Reserve: Opportunity for Partial Current Deduction.” The Tax Adviser 37 (12): 694-696.
  • Randolph, David W., Gerald L. Salamon and Jim A. Seida. 2005. “Quantifying the costs of intertemporal taxable income shifting: Theory and evidence from the property-casualty insurance industry.” The Accounting Review (80) 1: 315-348.
  • Randolph, David W. 2004. “Planning for individual NOL’s: Conversion to a Roth IRA.” The Tax Adviser 35 (8): 481-484.