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.
Presentations
Korb, P. J. CPA Exam Candidate Performance Task Force Meeting, "Maryland CPA Exam Requirements," MACPA, Columbia, Maryland. (2017).
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)