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Roby Sawyers

Professor of Accounting

Department of Accounting

Nelson Hall 3106



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Ph.D., Arizona State University (1990)

Area(s) of Expertise

Federal estate tax issues, North Carolina’s tax structure, behavioral aspects of income tax decision-making, tax patents

Intellectual Contributions

Federal Tax Research, 10th edition, with William A. Raabe, Gerald E. Whittenburg and Steve Gill, South-Western, Cengage Learning, March 2014.

“The Dance Continues: States and Multi-State Corporations Dance in and out of Real Space and Cyberspace.” SMU Science and Technology Law Review, forthcoming, September 2013.

The Effects of a Single Sales Factor Apportionment Formula on North Carolina Corporate Income Tax and the Economy, The North Carolina Fair Tax Act: A Preliminary Analysis of the Proposal for Its Adherence to Sound Tax Principles, Potential Economic Impacts and Role in Economic Recovery, prepared for the North Carolina General Assembly Senate Finance Committee, May 2013.

The Patenting of a Profession- Accounting in the Crosshairs, with David Baumer and Wade Chumney, Chapter 5 in The Changing Face of American Patent Law and its Impact on Business Strategy, edited by Daniel R. Cahoy and Lynda J. Oswald, Edward Elgar Publishing (2013).

“Patents Gone Wild: An Ethical Examination and Legal Analysis of Tax-Related and Tax Strategy Patents,” with Wade Chumney and David Baumer, American Business Law Journal, 46(3), Fall 2009, pp. 343-407.

“When Worlds Collide: Applying the Nonobviousness and Novelty Requirements of Patent Law to Tax Strategy Patents,” with David Baumer and Wade Chumney, ATA Journal of Legal Tax Research, Volume 7, 2009.