Tom Gavin
Joseph F. Decosimo Professor of Accounting
tom-gavin@utc.edu
(423) 425-4056
Research
Financial Accounting
Auditing
Education
D.B.A. - 1982, University of Tennessee
M.B.A. - 1968, University of Missouri
B.S. - 1966, Seton Hall University
Sample Publications
2010: “Update on Consolidation of Variable Interest Entities,” Commercial Lending Review, August-September, 2010, (Vol.25, No.6, pgs. 18-26), Thomas A. Gavin. Reprint
2010: “Update on Consolidation of Variable Interest Entities,” Bank Accounting and Finance, August-September, 2010, (Vol.23, No.5, pgs. 10-19), Thomas A. Gavin.
2009: “Internal Control Assessment-Improving Transparency of Private Company Reporting,” Commercial Lending Review, September-October, 2009, (Volume No. 24, Issue No. 5, pp. 29-34), Thomas A. Gavin.
2007: “Financial Statement Effects of Accounting for Options (SFAS) 123(R),” Commercial Lending Review, July – August 2007, (pp. 46-53), Thomas A. Gavin.
2005: “Job Satisfaction in the Workplace and it’s Financial Implications,” Credit Control: Incorporating Asset and Risk Management, 2005, (Vol. 26, No. 7, pp. 22 – 29), Thomas A. Gavin and Gerald Vinten
2005: “FASB Statement No.150 Accounting for Certain Financial Instruments with Characteristics of Both Liabilities and Equity, (May 2003),” Oil, Gas & Energy Quarterly, January 2005, (Vol.53, No.3, pp. 603 - 630), T. Gavin.
2005: “Whistleblowing on Health, Welfare, and Safety: the UK Experience,” The Journal for the Royal Society for the Promotion of Health, January 2005, (Vol. 125, No. 1), G. Vinten, T. Gavin
2004: “Earnings Management: Lesson from Freddie Mac”, Commercial Lending Review, January 2004, (pp. 30-37), J. Garrett, T. Gavin.
2003: "Improving the Financial Reporting Process," Commercial Lending Review, September 2003, (pp. 10-30), T. Gavin.
2003: "Revisiting the Traditional Annuity Transaction," TAXES - The Tax Magazine, August 2003, (pp. 27-33), W. P. Elliott, T. Gavin.
2003: "Exit and Disposal Activities: An Examination of Financial Accounting Standard 146," Oil, Gas & Energy Quarterly, June 2003, (pp. 679-698), T. Gavin.
2003: "Integrated Estate Planning Trusts: Domestic And Foreign Alternatives," Tax Notes International, May 12, 2003, (pp. 19-27), W. P. Elliott, T. Gavin.
2003: "Captive Insurance Arrangements: An Opportunity for Small and Medium-Size Businesses?" Tax Notes International, April 14, 2003, (pp. 153-164), W. P. Elliott, T. Gavin.
2003: "Implementation of SFAS No. 144: Accounting for the Impairment or Disposal of Long-Lived Assets," Commercial Lending Review, January 2003, (pp. 23-33), T. Gavin.
2002: "Stress!! Analyzing the Culprits and Prescribing a Cure," Strategic Finance, November 2002, (pp. 51-55), T. Gavin, P. Dileepan.
2002: "Job Satisfaction of Bankers in Commercial Lending," Commercial Lending Review, July 2002, (Vol. 17, No. 4, pp. 48-52), T. Gavin, J. Fulmer, T. Payne.
2002: "The Internal Auditor's Consulting Role in a Defined Contribution Plan Engagement," Oil, Gas & Energy Quarterly, June 2002, (Vol. 50, No. 4, pp. 755-782), T. Gavin, K.P. O'Guinn, C.F. Groves.
2002: "Where Have RM Supervisors Failed?" RMA Journal, March 2002, (pg. 72-74), T. Gavin, J. Fulmer, T. Payne.
2001: "International and Business Issues Confronted by CPAs," Tennessee CPA Journal, April 2001, (pp. 26-29), T. Gavin, D. Walker.
2000: “Data Gathering An Internal Control Issues,” Tennessee CPA Journal, February/ March 2000, (pp. 9-12), Thomas A. Gavin.
Professional Activities
American Accounting Association
American Institute of Certified Public Accountants (AICPA) [Member]
Tennessee State Society of Certified Public Accountants (TSCPA) [Member]
TSCPA: Chattanooga Chapter: Member of the Board of Directors (2002 – 2011)
TSCPA: Chattanooga Chapter: President (2009 – 2010)
TSCPA: Member of Council (2009 – 2011)
Editorial Board: Managerial Auditing Journal (1990 - Present)
Awards
Elected to Lifetime Membership in the Tennessee Society of Certified Public Accountants (2010) Tennessee Society of CPAs: Educator of the Year (2002)
Elected to the University of Tennessee at Chattanooga's Council of Scholars (1985)
Beta Alpha Psi, Alpha Lambda Chapter, The University of Tennessee National Accounting Fraternity
Omicron Delta Epsilon, Zeta Chapter of Tennessee Honor Society in Economics
