Position/Role
Associate Professor
Department
School
Building
New Academic Building
Room
0049
Phone
E-mail
Courses Taught
- BU 3502 Principles of Accounting I
- BU3511 – Principles of Accounting 2
- BU4500 – Intermediate Accounting 1
- BU 5550 Auditing
- BU5552 – Financial Accounting Research
- BU 7556 Advanced Auditing and Assurance Services
- BU 7572 Taxation of S Corps, Partnerships, & Limited Liability Companies
Degrees
- Ph.D. Walden University
- MBA & MS - Keller Graduate School of Management
- BBA - Berkeley College
Certifications & Licenses
- Certified Public Accountant (CPA) – New York
- Certified Fraud Examiner (CFE)
- Chartered Global Management Accountant (CGMA)
Honors & Awards
- 2016: Internal Control: Is it a Benefit or Fad to Small Companies? A Literature Dependency Perspective, International Academy of Business and Public Administration Disciplines Conference.
- 2016: Internal Control: Is it a Benefit or Fad to Small Companies? A Literature Dependency Perspective, International Academy of Business and Public Administration Disciplines Conference.
Student/College Service
Chair:
- 2018-2019 & 2019-2020: CURRICULUM AND ASSESSMENT COMMITTEE (CAC)
Research Interests
- Internal Control in small and midsize companies
- Internal Control and distributed ledger technology
- Audit and assurance services
- Tax compliance and tax ethics
Publications
Refereed Articles
Applied or Integrative/application Scholarship
- Frazer, L. & Winkelman, K. (2021). The Unintended Tax Consequences of Working Multiple Jobs. Practical Tax Strategies.
Basic or Discovery Scholarship
- Frazer, L. (2020). Does Internal Control Improves the Attestation Function and by Extension Assurance Services? A Practical Approach. Journal of Accounting and Finance.
- Frazer, L., Winkelman, K., & D'Amico, J. (2019). COMMUNICATION, CULTURE, OR RATIONAL ACTORS? A REVIEW OF THE LITERATURE: THE CHALLENGE OF TAX COMPLIANCE. Journal of Theoretical Accounting Research, 15 (1).
- Frazer, L., Winkelman, K., & D'Amico, J. (2018). Do Gatekeepers of Taxation Need More Ethics and Enforcement to Move the Needle of Compliance North? Business and Professional Ethics Journal, 37 (2/3).
- Frazer, L. (2018). An empirical analysis of the effects of internal control on deviation in small restaurants. Journal of Behavioral Studies in Business, 10.
- Frazer, L. (2016). Internal control: Is it a benefit or fad to small companies? A literature dependency perspective. Journal of Accounting and Finance.
- Frazer, L. (2015). Failure to launch. The CPA Journal, 85 (5).
Refereed Proceedings
Basic or Discovery Scholarship
- Frazer, L. (2018). Does Internal Control Improves the Attestation Function and by Extension Assurance Services? American Accounting Association.
- Frazer, L. (2017). The Effects of Ethics, Rational Theory and Communication Theory on Tax Compliance. American Accounting Association.
- Frazer, L. (2017). An Examination of the Effects of Culture and Communication Literature on Tax Compliance: The Challenge of Tax Compliance. American Accounting Association.
- Frazer, L. (2017). An Empirical Analysis of the Perception of Internal Controls on Operational Efficiency in Small Restaurants. American Accounting Association.
- Frazer, L. (2016). Internal Control: Is it a Benefit or Fad to Small Companies? A Literature Dependency Perspective. International Conference on Business, Economics, Management and Marketing.
- Frazer, L. (2016). Internal Control: Is it a Benefit or Fad to Small Companies? A United States Model. Connecting the Dots: Enterprise, Entrepreneurship & Sustainable Development.
- Frazer, L. (2016). Internal Control: Is it a Benefit or Fad to Small Companies? A Literature Dependency Perspective. International Academy of Business and Public Administration Disciplines Conference.
- Frazer, L. (2016). Internal Control: Is it a Benefit or Fad to Small Companies? A Literature Dependency Perspective. International Academy of Business and Public Administration Disciplines Conference.
Presentations
Presentations of Refereed Papers
International
- Frazer, L. (2019, May). Does Internal Control Improves Assurance Services? 2nd Academic International Conference on Economics, Accounting and Finance. University of Cambridge, Newnham College, Cambridge, United Kingdom
- Frazer, L. (2016, November). Internal Control: Is it a Benefit or Fad to Small Companies? A United States Model. Connecting the Dots: Enterprise, Entrepreneurship & Sustainable Development, Kingston, Jamaica.
- Frazer, L. (2016, August). Internal Control: Is it a Benefit or Fad to Small Companies? A Literature Dependency Perspective. International Conference on Business, Economics, Management and Marketing, Oxford, United Kingdom.
- Frazer, L. (2015, May). The Implication of Internal Control on Rational Actors and Deviation in Small Organizations: The Challenge of Sustaining Efficiency.” 13th Annual International Conference on Accounting & Finance, Athens, Greece.
- Frazer, L. (2012, March). Internal Controls in Restaurants.” Bangkok International Academic Conference, Bangkok, Thailand.
National
- Frazer, L. (2018). Do Gatekeepers of Taxation Need More Ethics and Enforcement to Move the Needle of Compliance North? American Accounting Association, Old Greenwich, Connecticut.
Regional
- Frazer, L. (2018, October). Does Internal Control Improves the Attestation Function and by Extension Assurance Services? American Accounting Association, Indianapolis, Indiana.
- Frazer, L. (2017, October). The Effects of Ethics, Rational Theory and Communication Theory on Tax Compliance. American Accounting Association, Providence, Rhode Island.
- Frazer, L. (2017, October). An Examination of the Effects of Culture and Communication Literature on Tax Compliance: The Challenge of Tax Compliance. American Accounting Association, Chicago, Illinois.
- Frazer, L. (2017, October). An Empirical Analysis of the Perception of Internal Controls on Operational Efficiency in Small Restaurants. American Accounting Association, Chicago, Illinois.