Faculty/Staff Profile Title

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Associate Professor Emeritus of Accounting

Education

M.S., University of Baltimore
M.B.A., University of Maryland
B.S., University of Maryland

Professor Korb is the chair of the Department of Accounting and is a CPA. He has a research interest in income taxation of individuals and estates and trusts. He is the faculty adviser for the Theta Iota Chapter of Beta Alpha Psi.

Income taxation of individuals and estates and trusts.

Taxation, Financial Accounting

Intellectual Contributions

Refereed Journal Articles

Korb, P. J., Williams, J. L., & Flach, A. E. (2023). The Impact of the SALT Cap on the Marriage Penalty, Business Entity, and Residency. The CPA Journal. May/June(May/June), 6-8.

Korb, P. J., Williams, J. L., & Flach, A. (2022). Qualified Business Income Deduction and the Self-Employed: Utilizing the Deduction Before it Sunsets. The CPA Journal. 92((5/6)), 6-7.

Korb, P. J., Williams, J. L., & Demarest, M. (2021). The Untaxed Millionaires: Can They Save the U.S. Economy?. Tax Notes. 173. 1355-1358.

Other

Korb, P. J., & Williams, J. L. (2020). SALT and The Marriage Penalty.

Korb, P. J., & Demarest, M. (2020). Maryland Taxation of Retirees: A Bigger Picture. Merrick School of Business.

Research in Progress

"An Alternate State in Mind: An Analysis of In-State vs. Out-of-State CPA Exam Candidates and their Effect on State-Level Exam Pass Rates" (Writing Results)
Using the test center location of CPA candidates, we analyze the pass rates of U.S. jurisdictions regarding the performance of both in-state and out-of-state candidates.