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Susan Albring

Associate Professor of Accounting

(315) 443-3452
Room: 613
smalbrin@syr.edu

PhD, the University of Arizona
MS in Accounting, Whitman School of Management, Syracuse University

PhD, the University of Arizona
MS in Accounting, Whitman School of Management, Syracuse University


Research Topics

  • Taxes
  • Repatriation of foreign earnings
  • Financial accounting
  • Capital structure
  • Effects of taxes on capital structure
  • Effects of taxes on business

Professor Albring's current research is focused on the extent to which firms forgo tax benefits as a function of their ability to meet financial earnings targets and existing loan covenants. She was recognized as a Lubin Research Fellow 2011-2012. She is a member of the New York State Society of Certified Public Accountants and the American Institute of Certified Public Accountants. She has previously taught at the University of South Florida. Prior to joining academe, Professor Albring was a senior tax consultant at PricewaterhouseCoopers LLP in New York City. She has taught graduate and undergraduate courses in Introduction to Financial Accounting, Advanced Financial Accounting, Introduction to Managerial Accounting, and Individual Income Taxation. Professor Albring was recognized as the Whitman Teaching Fellow 2012-2014. She was the recipient of both the Whitman School Beta Gamma Sigma Professor of the Year award and the School of Accounting Beta Alpha Psi Outstanding Teaching award at the Whitman School in 2004. She was also nominated for the Ernst & Young Inclusive Excellence Award for Accounting and Business School Faculty in both 2009 and 2010. Professor Albring is a member of the editorial board of the Journal of American Taxation Association.

Selected Publications
  • "Audit Committee Financial Expertise, Corporate Governance, and the Voluntary Switch from Auditor-provided to Non-auditor-provided Tax Services", Advances in Accounting, 30 (1): 81-94, 2014, (D. Robinson and M. Robinson)
  • "The Effects of Accounting Restatements on Firm Growth", Journal of Accounting and Public Policy, 32 (5): 357-376, 2013, (S. Huang, R. Pereria and X. Xu)
  • "The Effect of the Type and Number of Internal Control Weaknesses and their Remediation on Audit Fees", Review of Accounting and Finance , 11 (4): 377-399, 2012, (M. Keane and R. Elder)
  • "Managerial Compensation and the Debt Placement Decision", Journal of Corporate Finance, 17 (1): 1445-1456, 2011, (I. Khurana, A. Nejadmalayeri and R. Pereira)
  • "Short-Term Incentive Effects of a Reduction in the NOL Carryback Period", The Journal of the American Taxation Association, 33 (2): 67-87, 2011, (D. Dhaliwal, I. Khurana and R. Pereira)
  • "Do Debt Constraints Influence Firms' Sensitivity to a Temporary Tax Holiday on Repatriations?", The Journal of the American Taxation Association , 33 (2): 1-27, 2011, (L. Mills and K. Newberry)
  • "The Value Relevance of a Non-GAAP Performance Metric to the Capital Markets", Review of Accounting and Finance , 9 (3): 264-284, 2010, (M. Caban-Garcia and J. Reck)
  • "The Effects of Reward Structure and Media Richness on Virtual Teams", International Journal of Accounting Information Systems , 10 (4): 190-213 , 2009, (S. Bryant and U. Murthy)
  • "IPO Underpricing and Audit Quality Differentiation within Non-Big 5 Firms", International Journal of Auditing , 11 (2): 115-132, 2007, (R. Elder and J. Zhou)
  • "Discussion of 'Examining Investor Expectations Concerning Tax Savings on the Repatriations of Foreign Earnings under the American Jobs Creation Act of 2004'", The Journal of the American Taxation Association , 29 (2): 57-62, 2007
  • "Effective Team Building: Guidance for Accounting Educators", Issues in Accounting Education, 21 (3): 241-265 , 2006, (S. Bryant)
  • "The Effects of the Cost of Foreign Internal Funds on the Probability that a Firm Issues Domestic Debt", The Journal of the American Taxation Association, 28 (1): 25-41, 2006

Honors

  • Whitman Teaching Fellow 2012-2014
  • Lubin Research Fellow 2011-2012
  • Faculty advisor to winning team in PricewaterhouseCoopers 2012 xTAX competition
  • Faculty advisor to both first place and runner-up teams in PricewaterhouseCoopers 2011 xTAX competition
  • Nominated for the Ernst & Young Inclusive Excellence Award for Accounting and Business School Faculty 2010
  • Nominated for the Ernst & Young Inclusive Excellence Award for Accounting and Business School Faculty 2009
  • Whitman School of Management Beta Gamma Sigma Professor of the Year 2004
  • Lubin School of Accounting Beta Alpha Psi Professor of the Year 2004
Leadership
  • Journal of American Taxation Association - Editorial Board
  • American Taxation Association 2014-2015 - Mid Year Meeting Committee
  • American Taxation Association 2013-2014 - Doctoral Consortium Committee, Vice-Chair Program Logistics
  • American Taxation Association 2011-2013 - Trustee
  • American Taxation Association 2009-2011 - Publications Committee