Phillip J. Korb, M.B.A.
Chair, Department of Accounting, Finance and Economics, Merrick School of Business
Associate Professor of Accounting
Department of Accounting
Office: Business Center 401
Phone: 410.837.5080
E-mail: pkorb@ubalt.edu
Education:
- M.S., University of Baltimore
- M.B.A., University of Maryland
- B.S., University of Maryland
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Bio
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.
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Research Interests
Income taxation of individuals and estates and trusts.
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Teaching Interests
Taxation, Financial Accounting
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Recent Publications
Intellectual Contributions
Refereed Journal Articles
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.
Gaynor, G., Korb, P. J., Gerlowski, D. A., & Zhang, T. (2019). An alternate state in mind: the effect of CPA exam credit-hour requirements and economic competitiveness on state-level exam candidate pools and pass rates. Accounting Education. 28(6),
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."The Impact of Covid-19 on Accounting Internships" (On-Going)