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Oklahoma State University

TERESA LIGHTNER

TERESA LIGHTNER

Spears School of Business
Associate Dean of Business Intelligence
Associate Professor, Spears School of Business

370 BUSINESS BUILDING
STILLWATER, OK 74078
Phone: 405-744-5064

teresa.lightner@okstate.edu

Education

  • MS, University of Oklahoma, Accounting, 2001
  • Ph D, University of Oklahoma, Accounting, 2001
  • BBA, University of Oklahoma, Accounting, 1989

Publications

  • Teresa Lightner and Kim Key. (2017). "The Effects of Property Taxes and Public Service Benefits on Housing Values: A County-Level Analysis". Advances in Taxation. (23), 1-31.
  • Teresa Lightner and Kimberly Key. (2015). "The Relation Between Business Property Values and Local Property Taxes". Journal of the American Taxation Association. (37), 1, 103-128.
  • Teresa Lightner. (2010). "Concepts in Federal Taxation: A Teaching Perspective". Issues in Accounting Education. (25), 3, 601-602.
  • Teresa Lightner, Michaele Morrow, Robert Ricketts, and Mark Riley. (2009). "Investor Response to a Reduction in the Dividend Tax Rate: Evidence from the Jobs & Growth Tax Relief Reconciliation Act of 2003". Journal of the American Taxation Association. (30), 2, 21-46.
  • Teresa Lightner. (2008). "An Analysis of Dividend and Capital Gains Tax Rate Differentials and Their Effect on the Structure of Corporate Payouts". Advances in Taxation. (18), 29-51.
  • Teresa Lightner. (2008). "Dividend Taxes and Security Prices: the Reaction of Dividend-paying Stocks to the Jobs & Growth Tax Reconciliation Act of 2003". Advances in Taxation. (18), 53-72.
  • Teresa Lightner and Robert Ricketts. (2007). "Tax Implications of Participating in Reality Television". Issues in Accounting Education. (22), 3, 247-254.
  • Teresa Lightner. (2006). "An Explanation of Changes in the Final Regulations of Section 199: The Domestic Production Activities Deduction". Journal of Taxation of Investments. (24), 1, 18-28.
  • Teresa Lightner. (2006). "Interpreting the Proposed Regulations of Section 199: The Domestic Production Activities Deduction". Journal of Taxation of Investments. (23), 3, 215-231.
  • Teresa Lightner and Robert Ricketts. (2006). "Tax Consequences of Discharged Indebtedness - Renegotiation and Foreclosure for Solvent and Insolvent Borrowers". Journal of Taxation of Investments. (23), 2, 99-114.
  • Teresa Lightner, Steve Buchheit, John Masselli, and Robert Ricketts. (2005). "Non-Cash Charitable Giving: Evidence of Aggressive Taxpayer Reporting Following a Compliance Change". Journal of the American Taxation Association. (27), Supplement, 1-17.
  • Teresa Lightner. (1999). "The Effect of the Formulary Apportionment System on State-Level Economic Development and Multi-Jurisdictional Tax Planning". Journal of the American Taxation Association. (21), 42-57.

Editorial and Review Activities

  • Issues in Accounting Education
    Editorial Board Member
    January 1 2010 - December 31 2021
  • Advances in Taxation
    Ad Hoc Reviewer
    2012 - 2017
  • Journal of the American Taxation Association
    Ad Hoc Reviewer
    2000 - 2017
  • The Accounting Review
    Ad Hoc Reviewer
    2002 - 2010

Academic, Military, and Professional Positions

  • Oklahoma State University, Associate Dean of Business Intelligence, July 1 2021
  • Oklahoma State University, Associate Professor, Spears School of Business, August 2018
  • University of North Texas, Associate Professor of Accounting, KPMG Faculty Fellow, September 1 2008 - June 30 2018
  • Texas Tech University, Associate Professor of Accounting, September 1 2002 - May 31 2008
  • University of Georgia, Assistant Professor of Accounting, August 15 2000 - August 31 2002
  • Jerry Cole, CPA, Tax Senior, January 1992 - May 1994
  • Amerada Hess, Tax Staff, January 1987 - November 1988