- Formerly Director of Taxes of a New York Stock Exchange-listed high tech multinational (which was then one of the wor... moreFormerly Director of Taxes of a New York Stock Exchange-listed high tech multinational (which was then one of the world’s largest software concerns), Professor Karayan is a tax attorney with a "Big 8" CPA firm background who retired from practice years ago to become a Visiting Assistant Professor at USC’s School of Accounting.
He then earned his PhD from Claremont Graduate School, where he studied under Peter Drucker, while teaching in the California State University system. In 2001-02, he was a Visiting Full Professor of Accounting at U.C. Riverside, and is a Professor Emeritus at Cal Poly Pomona.
Currently Dr. Karayan teaches at the University Southern California.
He remains active outside academia with service on public and private Boards, as well as testifying as an expert witness in complex business litigation. For example, John has long served on the Advisory Board to the Executive Director of California’s “IRS”, the Franchise Tax Board.
Professor Karayan has co-authored several books on taxation – notably Strategic Business Tax Planning (Wiley 2006) -- and published articles in journals ranging from The Tax Advisor to the Marquette Sports Law Review. Long a student of multistate taxation, he authored the first 2 chapters of in Lexis/Nexis Matthew Bender’s 2009 treatise, State and Local Taxation. These explore fundamental limits on state and local taxes under U. S. Constitutional law and state Constitutional law. He also is a co-author of Swenson, et al., State & Local Tax Planning (J. Ross & Sons, Florida: 2003).
John has often spoken before professional groups such as the World Trade Institute, the Tax Executives Institute, the California Continuing Education of the Bar, the California Society of CPAs, the Beverly Hills Bar Association, and the Jonathan Club Breakfasteers, and is a Past President of the American Accounting Association Western Region.edit
All in all, there are many factors that combine to motivate managers of organizations to seek to reduce taxes, provided the cost of doing so is not xvi INTRODUCTION too high. This is because tax planning requires making changes, and doing... more
All in all, there are many factors that combine to motivate managers of organizations to seek to reduce taxes, provided the cost of doing so is not xvi INTRODUCTION too high. This is because tax planning requires making changes, and doing so is not cost free, nor are the rewards certain. First, the details of taxation are hideously complex. Second, the cost of complying with tax rules (eg, preparing tax returns and providing details requested by tax auditors) can be significant.
Abstract: A task force comprised of faculty members of The Graziadio School of Business and Management, Pepperdine University, developed a pilot curriculum for an Integrated MBA curriculum. This paper describes the role of a computer... more
Abstract: A task force comprised of faculty members of The Graziadio School of Business and Management, Pepperdine University, developed a pilot curriculum for an Integrated MBA curriculum. This paper describes the role of a computer based simulation as an integrating mechanism in which subject matter professors participate in three intense weekends with students after students have completed specific core courses.
152 MARQUETTE SPORTS LAW JOURNAL [Vol. 2:151 participants are minors.6 However, neither providers nor parents appear to appreciate fully the legal significance or insignificance of these waivers.7 This article examines the validity of... more
152 MARQUETTE SPORTS LAW JOURNAL [Vol. 2:151 participants are minors.6 However, neither providers nor parents appear to appreciate fully the legal significance or insignificance of these waivers.7 This article examines the validity of waivers when signed by or for minors involved in sports-related activities.
With the rash of major corporate collapses throughout the world over the past three years, and economy continuing to sour in the USA, a blurring of accounting for business and the accountability of business may be taking place in the... more
With the rash of major corporate collapses throughout the world over the past three years, and economy continuing to sour in the USA, a blurring of accounting for business and the accountability of business may be taking place in the minds of investors. This may place external auditors at the forefront in dealing with the often resulting quagmire of rules governing corporate responsibilities.
ABSTRACT Significant differences in the tax burdens imposed in different countries can encourage multinational firms to shift profits and assets across borders in order to reduce taxes. This can be done legitimately, for example by... more
ABSTRACT Significant differences in the tax burdens imposed in different countries can encourage multinational firms to shift profits and assets across borders in order to reduce taxes. This can be done legitimately, for example by locating operations in low tax jurisdictions. Although legitimate shifting is rewarded, tax differences also can tempt businesses to attempt to shift amounts being taxed through artificial schemes.
ABSTRACT Good auditors sometimes draw different conclusions from quite similar audit evidence. This may result from differences in auditors' information gathering and processing styles. In particular, differences in auditors' cognitive... more
ABSTRACT Good auditors sometimes draw different conclusions from quite similar audit evidence. This may result from differences in auditors' information gathering and processing styles. In particular, differences in auditors' cognitive styles preferences may lead to differential reliance on base rate evidence. This paper presents the results of an empirical investigation of framing effects in evidence use and provides support for the proposition that framing may be an important factor.
ABSTRACT The cognitive styles literature suggests that there may be a variety of problem solving styles among students. These differences in preferred ways of gathering and processing information may also be related to differences in both... more
ABSTRACT The cognitive styles literature suggests that there may be a variety of problem solving styles among students. These differences in preferred ways of gathering and processing information may also be related to differences in both learning preferences and decision making. Focusing on one problem solving styles model-Raudsepp-this paper suggests that differences in problem solving styles may also be related to gender.
Abstract The cognitive styles literature suggests that there may be a variety of preferred cognitive styles among students. These differences in information gathering and processing styles may be related to differences in learning... more
Abstract The cognitive styles literature suggests that there may be a variety of preferred cognitive styles among students. These differences in information gathering and processing styles may be related to differences in learning preferences, as well as how students approach decision making. Focusing on one cognitive model–Raudsepp–this paper suggests that educational effectiveness may be improved through enhancing students' awareness of their own problem solving styles.
The quality movement,—in particular Total Quality Management (TQM)—has focused attention on performance measures. Traditional performance measures are deficient in that they tend to be aggregative, backward looking, and internally... more
The quality movement,—in particular Total Quality Management (TQM)—has focused attention on performance measures. Traditional performance measures are deficient in that they tend to be aggregative, backward looking, and internally directed. A new wave of performance measures is emerging to cope with a customer oriented focus and the process of continuous improvement. Even where organizations are driven by a TQM philosophy, they often experience difficulties in implementing a system for continuous improvement.
While manufacturing has fluctuated in relative importance during much of the 20th century, it continues to play a key role in the development of most economies. In the past decade there have been a large number of significant changes in... more
While manufacturing has fluctuated in relative importance during much of the 20th century, it continues to play a key role in the development of most economies. In the past decade there have been a large number of significant changes in the organisation of work in manufacturing, which have resulted in more flexible and cost efficient methods and higher quality products.
Abstract The level of development of continuous improvement (CI) across all aspects of a firm's operations provides a significant indicator of a company's future competitive potential. As a result, a survey of medium and large... more
Abstract The level of development of continuous improvement (CI) across all aspects of a firm's operations provides a significant indicator of a company's future competitive potential. As a result, a survey of medium and large manufacturing firms in Australia was conducted to determine the main motives for implementing CI and the focus of CI activities. This paper examines the responses of firms using CI, taking into account the stage of development that the firm had reached in their implementation of CI.
Organisations impact on the community in which they operate, particularly in regionally-based organisations. Therefore, when significant organisational changes are being designed and implemented, it is critical to consider the likely... more
Organisations impact on the community in which they operate, particularly in regionally-based organisations. Therefore, when significant organisational changes are being designed and implemented, it is critical to consider the likely impact on the community. In many cases, the individuals involved and sometimes entire communities are being confronted with changes that question their long-held beliefs and basic assumptions.
Abstract The corporate annual report is widely recognized as a primary vehicle for financial reporting in most countries. Following Davidson–who recently published an analysis visual images on the front of 10 years of annual reports... more
Abstract The corporate annual report is widely recognized as a primary vehicle for financial reporting in most countries. Following Davidson–who recently published an analysis visual images on the front of 10 years of annual reports issued by the Big 8/Final 4 international accounting firm, Ernst & Young--we analyzed the annual reports of all six Finnish companies with ADR listings on US exchanges.
