Roger W. Dorsey

Dr. Dorsey is an Assistant Professor of Accounting.

Contact Information

Office Phone 501.683.7485
Office Fax 501.683.7021
Location RBUS 372


  • BA Hendrix College
  • BS, BBA University of Arkansas at Little Rock
  • JD William and Mary Law School
  • LL.M (Taxation) University of Florida Law School

Professional Memberships

  • Arkansas Society of Certified Public Accountants (Taxation Committee and Public Relations Committee)
  • Certified Public Accountant, Arkansas (1996)
  • Licensed Attorney, Arkansas (1997, inactive)
  • American Accounting Association
  • American Taxation Association

Courses Taught

  • ACCT 7304         Accounting for Decision Making (MBA)
  • ACCT 3311         Intermediate Financial Accounting I
  • ACCT 7370         Estate and Gift Taxation
  • ACCT 7371         Federal Tax Accounting
  • ACCT 4323/5323 Federal Tax Research
  • ACCT 8201         Legal and Ethical Issues in Business                                  (Executive MBA)
  • ACCT 4366/5366 Corporate Taxation
  • ACCT 4381/5381 Legal, Ethical and Regulatory                                            Environment for Accountants
  • ACCT 3381          Advanced Business Law
  • ACCT 3321          Federal Taxation I
  • ACCT 2330          Principles of Accounting II

Journal Articles

  • “The Simple Agreement for Future Equity (SAFE): Advantages, Disadvantages and Tax Treatment” (with Joseph R. Bell and Jeffrey L. Hamm), TAXES – The Tax Magazine, 94(2), 53-58 (2016).
  • King v. Burwell and Judicial Deference to IRS Regulations,”​ TAXES – The Tax Magazine, 93(7), 37-42 (2015).
  • “Circular 230 Under Attack: D.C. District Court Strikes Down Restriction on CPA Contingent Fees,”​ Practical Tax Strategies, 95(1), 308-313 (2015).
  • “AICPA Sues to Stop IRS’s ‘Voluntary’ Tax Preparer Certification Program,”​ TAXES – The Tax Magazine, 93(1), 23-28, 30-31 (2015).
  • “Growing Elephants in Small Mouseholes: D.C. Circuit Strikes Down IRS Attempt to Regulate Tax Return Preparers”​ (with Robert R. Oliva), TAXES – The Tax Magazine, 92(7), 47-50, 63-54 (2014).
  • “Registered Tax Return Preparers, Circular 230 and Loving: Will the New Registration, Examination, and CPE Requirements Survive?”​ (with Robert R. Oliva), TAXES – The Tax Magazine, 92(1), 41-49 (2014).
  • “From Colony to Home Concrete & Supply: Is Unrecovered Basis ‘Gross Income’​? Extending the Statute of Limitations on Assessment from Three Years to Six Years”​ (with Robert R. Oliva), TAXES – The Tax Magazine, 91(2), 49-63 (2013).
  • Mayo and the End of ‘Tax Exceptionalism’​ in Judicial Deference,”​ Practical Tax Strategies, 87(2), 63-68 (2011).
  • “​In Defense of ‘Sin Taxes’​: Tax Policy, Virtue Ethics, and Behavioral Economics,”​ Southern Law Journal, Vol. 20 (1), 53-67 (2010).
  • “Readability of Tax Court Opinions” (with Cynthia Daily and Gaurav Kumar), Advances in Taxation, Vol. 10,171-183 (2010).
  • “Reasonable Cause Defense to Underpayment in the Partnership Context” (with Robert R. Oliva), Practical Tax Strategies, 84(3), 162-168 (2010).

Other Publications

  • “Accounting a Digital Revolution Pioneer,” Arkansas Business, Oct. 21, 2013.


  • “Circular 230 Update,” UALR Beta Alpha Psi/Accounting Society CPE Event for Certified Public Accountants (2015).
  • “Taxation Issues in Information Technology,” Rocky Mountain Academy of Legal Studies in Business Annual Conference (2015).
  • “An Analysis of the IRS’s Annual Filing Season Program,” Rocky Mountain Academy of Legal Studies in Business Annual Conference (2014).
  • “Tax Update / Review of ‘Sin Taxes’,” Central Chapter Meeting of Arkansas Society of Certified Public Accountants (2011).
  • “In Defense of ‘Sin Taxes’: Tax Policy, Virtue Ethics and Behavioral Economics,” Southern Academy of Legal Studies in Business Annual Conference (2010).