Professor Witesman researches tax law and how it affects corporate behavior and capital structure. His current research investigates the legislative intent of tax law changes and whether corporations responded in the way lawmakers expected. He holds a Ph.D. from Syracuse University, and a MAcc and Bachelor of Science in Accounting from Weber State University. He is a member of the American Institute of Certified Public Accountants and the American Accounting Association. Prior to entering academia, Professor Witesman had an accounting practice focusing on tax preparation, business consulting, IRS audit assistance, and tax software development in Salt Lake City. He is a licensed Certified Public Accountant in the state of Utah.