In the Media
James Mohs, associate professor of accounting and taxation, comments on the number of tax proposals made during the presidential campaign, but taxpayers must wait until they are enacted to benefit from them.
James Mohs, D.B.A.
Accounting, Taxation, & Law Department
Pompea College of Business
Education
DBA, Argosy University, 2013.
Major: International Business
Supporting Areas of Emphasis: Accounting
Dissertation Title: "Globalization and the expectations gaap: Exploring the use of
expatriate management to improve the quality of earnings being reported by MNC’s"
M.S., University of New Haven, 1985.
Major: Accounting
Supporting Areas of Emphasis: Taxation
Thesis Title: Replacing the Domestic International Sales Corporation
BS, University of New Haven, 1975.
Major: Accounting
About James
I am a former Senior Tax and Financial Executive with extensive hands on experience in global tax compliance, audit and tax planning for publicly traded corporations. Before returning to the University of New Haven, I have spent over thirty five years between public accounting and corporate practice. This hand’s on experience has put me in a unique position to not only teach theory, but how it applies to real world situations and what students can expect after graduation. My area of research interest is international accounting and taxation which includes transnational transactions and global convergence of accounting standards.
Conference Proceedings
Rainish, R., Mensz, P., Mohs, J. N., Awarded Best In Conference Track, AABRI International Conference Hawaii, "Global Financial Model for the Value Chain," Academic and Business Research Institute, Oahu, Hawaii. (June 12, 2014).
Selected Publications
James N. Mohs, Martin A, Goldberg & Rajendra Shrestha (2023) Current Trends in Corporate Tax Inversions, Accounting and Taxation, 15(1), 43-54.
Goldberg, M. A. & Mohs, J. N. (2023). Expanded tax incentives for energy-efficient construction and improvements. Real Estate Taxation, 50(2), 20-23.
Goldberg, M. A. & Mohs, J. N. (2023). Tax planning under the Inflation Reduction Act of 2022. Practical Tax Strategies, 110(3), 4–8.
Goldberg, M. A. & Mohs, J. N. (2023). Planning strategies under recent tax law changes. Taxation of Exempts, 35(1), 4-9.
See MoreLotlikar, Parina and Mohs, James, "Examining the Role of Artificial Intelligence on Modern Auditing Techniques" (2021). Accounting Faculty Publications. 10.
Flannery, Kelly and Mohs, James, "Exploring the Impact of Tariffs on the U.S. Economy, FDI and Trade: Lessons from China" (2021). Accounting Faculty Publications. 9.
Fong, Vanessa and Mohs, James, "Exploring the Impact of Tariffs on Foreign Direct Investment and Economic Prosperity" (2020). Accounting Faculty Publications. 8.
Flannery, Kelly and Mohs, James, "Asymmetric Cost Behavior: Exploring Ethical Issues Facing Management" (2020). Accounting Faculty Publications. 7.
Mohs, J. N., & Galloway, A., Evaluating the Effect of Corporate Tax Reductions on Value Chain Sourcing Decisions, Strategic Management Quarterly, June 2019, Vol. 7, No. 3, pp. 1-11.
Mohs, Dr. James N. "Evaluating Flat Tax Theory: A Conceptual Framework." Journal of Business & Economic Policy, vol. 6, no. 4, December 2019. doi.org/10.30845/jbep.v6n4a2
Goldberg, MA, & Mohs, JN. The evolving enforcement of E.U. competition laws. Journal of International Business and Economics, 6(1), pp. 1-6. DOI: 10.15640/jibe.v6n1a1
Mohs, J. N., Wnek, R. & Galloway, A., The Impact of Taxes on Foreign Direct Investments, International Journal of Accounting and Taxation December 2018, Vol. 6, No. 2, pp. 54-63
Mohs, James, Goldberg, Martin, Buitrago, David (2017). Base Erosion and Profit Shifting: Options, Opportunities and Alternatives, International Journal of Accounting and Taxation, 5(1), 10-21
Mohs, James (2017). Financial Reporting and the Accounting Expectations Gap. Review of Contemporary Business Research 6(1):25-34.
Mohs, J. N., Goldberg, M. A., Butler, L. W. & Heath, A. M. (2017). "CORPORATE INVERSIONS: NEW CHALLENGES, NEW OPPORTUNITIES." International Journal of Accounting and Taxation, 4(2), 1-15.
Schaffer, B. A. & Mohs, J. N. (2016). "Exploring the effect of Financial Literacy Programs on Low-Income Adults." The Journal of Global Business Management, 2(October 2016).
Mohs, J. N. (2016). "Exploring the use of expatriate management to improve the quality of earnings being reported by MNC's." Journal of Human Resources and Adult Learning, 12(June 2016), 86 - 97.
Rainish, R., Mensz, P., & Mohs, J., Global Financial Model for the Value Chain, Journal of Finance and Accountancy, Volume 18 (January 2015)
Other Presentations
Mohs, J with Rainish, R & Mensz, P. (Co-Author & Presenter), University of New Haven Pompea College of Business Research Forum, "Global Model for the Value Chain", West Haven Connecticut (December 3. 2014).
Professional Positions
Academic
Assistant Professor, University of New Haven. (September 2012 - Present).
- Graduate and undergraduate classroom instructor. Areas include Financial, Managerial and International Accounting and Taxation
- University coordinator for the IRS volunteer income tax assistance program
- Faculty advisor to the university DECA program
- Student advisory
- Member Assessment of learning committee
- Member MBA outcome assessment committee
- Co-Chair Ad-hoc Master of Science in Accounting evaluation committee
- Chairman Ad-hoc Corporate Accounting Track evaluation committee
- Member Bergami Summer Internship committee
Lecturer, University of New Haven. (September 2011 - August 2012).
- Lecturer (Full time)
Practitioner in Residence, University of New Haven. (August 2010 - August 2011).
- Practitioner in Residence (Part-time Faculty)
Adjunct Faculty, University of New Haven. (April 2007 - July 2010).
Professional
Principal, J.N.Mohs Associates. (August 2010 - Present).
- A consulting firm specializing in tax planning services for small and mid-size privately held multinational organizations, which focuses in the areas of international transaction analysis and structuring, transfer pricing reviews and IFRS adoption practices.
Director of Taxes - Photronics, Inc. (October 2004 - August 2010).
Manager, Corporate Taxes - Zygo Corporation (June 2002 - October 2004).
Manager of Domestic Tax - ACNielsen Corporation (October 1998 - April 2002).
Manager Tax Planning - United Distillers North America, Inc. (February 1989 - October 1998).
Additionally I have held various positions with Price Waterhouse, Bridgeport Hydraulic Company, Sonat, Inc. Raymark Industries, Inc. and Meritor Credit Corporation. Continuously gained financial and tax responsibility and experience with rolls ranging from Intern to Tax Manager.
Memberships
American Institute of Certified Public Accountants
Tax Executives Institute
Courses Taught
Undergraduate Courses
- ACCT 1101 Intro Financial Accounting
- ACCT 1102 Intro Managerial Accounting
- ACCT 2220 Intermediate Financial Acct I
- ACCT 2221 Intermediate Financial Acct II
- ACCT 4422 Intermediate Financial Acct III
- ACCT 4431 Advanced Financial Accounting
- ACCT 4435 Federal Income Taxation I
- ACCT 4436 Federal Income Taxation II
- ACCT 4437 International Accounting and Taxation
- ACCT 4598 Internship
- ACCT 4599 Independent Study
- ECON 4598 Internship
- UNIV 3350 WATC Independent Study
Graduate Courses
- ACCT 6601 Fundamentals of Fed Income Tax
- ACCT 6604 Taxation of Business Entities
- ACCT 6620 Financial Accounting for Managers
- ACCT 6621 Managerial Accounting
- ACCT 6635 Analysis Fed Income Taxation I
- ACCT 6636 Analysis Fed Income Taxation II
- ACCT 6637 International Accounting and Taxation
- ACCT 6654 Financial Statement reporting, Analysis and Valuation
- ACCT 6661 Managerial Accounting Seminar
- ACCT 6670 Special Topics
- ACCT 6695 Independent Study – MSA Capstone
In the Media
In the Media
James Mohs, associate professor of accounting and taxation, comments on some of the policies impacting taxes and tariffs that President-elect Donald Trump proposed on the campaign trail and the impact for Connecticut.
In the Media
James Mohs, associate professor of accounting and taxation, comments on checking the fine print on offers of a large sign-up bonus for opening an account with a bank that may seem financially beneficial on the surface.
In the Media
James Mohs, professor of accounting and taxation, comments on businesses that may receive tax cuts and an uptick in investments for domestic manufacturing if President-elect Donald Trump’s economic proposals come to fruition.
See More
In the Media
James Mohs, associate professor of accounting and taxation, comments on the impact the elections may have on any changes to CD rates made by the Federal Reserve.
In the Media
James Mohs, associate professor of accounting and taxation, discusses why some retail businesses and restaurants try to go cashless.
In the Media
James Mohs, an associate professor of accounting and taxation, comments that the IRS may be considering lowering the amount to declare on taxes from gambling wins from $5,000 to $50.
In the Media
James Mohs, associate professor of accounting and taxation, comments on the qualifying factor for CD rates and the Federal Fund rate for this year and early 2025.
In the Media
James Mohs, associate professor of accounting and taxation, discusses when consumers should see the impact of the Federal Reserve’s rate cut on borrowing money.
In the Media
James Mohs, an associate professor of accounting and taxation, comments on a TikTok video that went viral showing a glitch in the Chase Bank ATM system, saying about those who tried it, 'The intent to do this is nothing short of fraud.'
In the Media
James Mohs, an associate professor of accounting and taxation, comments on what factors may impact CD rates through the end of the year.
In the Media
James Mohs, associate professor of accounting and taxation, comments on tax-loss harvesting and why some investors will hold on to stocks in a volatile market.
In the Media
James Mohs, associate professor of accounting and taxation, comments that credit scores are a part of what insurers use to determine risk.
In the Media
James Mohs, associate professor of accounting and taxation, comments that low credit scores may not prevent you from securing insurance coverage, but the increased cost associated with a low credit score may.
In the Media
James Mohs, associate professor of accounting and taxation, discusses some of the issues in the proposal made by the Harris campaign concerning price gouging, as well as the history of the federal government trying to control prices. (14:22)
In the Media
James Mohs, associate professor of accounting and taxation, discusses the rising cost of all types of insurance, especially car insurance, amid a rise in the number of auto thefts and uninsured motorists.
In the Media
James Mohs, associate professor of accounting and taxation, comments that the timing will be key for those looking for tax-loss harvesting in a bullish market.
In the Media
Patrick Gourley, associate professor of economics and business analytics; James Mohs, associate professor of accounting and taxation; and John Rosen, adjunct professor of economics, give their perspectives on whether it is better to rent or buy a home.
In the Media
James Mohs '75, '85 M.S., associate professor of accounting and taxation, offers the following advice on personal finance and planning: 'Don't invest in anything you cannot afford to lose.'
In the Media
James Mohs '75, '85 M.S., associate professor of accounting and taxation, comments that the Federal Reserve will likely hold rates steady and may drift lower as Election Day in November gets closer.
In the Media
James Mohs, an associate professor of accounting and taxation, comments that this year’s elections will impact capital preservation and tax exposure, as the two political parties have diametrically opposed positions on tax policy.
In the Media
James Mohs, associate professor of accounting and taxation, comments on some of the Trump-era tax cuts that are sunsetting at the end of 2025. Some taxpayers may miss out on the opportunity to claim them.
In the Media
James Mohs '75, '85 M.S., associate professor of accounting and taxation, comments that depending on personal investing preferences, one’s strategy, and their knowledge, not everyone needs a financial adviser.
In the Media
James Mohs '75, '85 M.S., associate professor of accounting and taxation, comments on checking the fine print before opening an account that offers a cash bonus.
In the Media
James Mohs, '75, '85 M.S., associate professor of accounting and taxation, comments on economic benefits and the personal service customers experience shopping at a smaller, family-owned grocery store.
In the Media
James Mohs ’75, ’85 M.S., associate professor of accounting and taxation, comments on what it means to be an “underperforming store,” as Stop & Shop executives have decided to close seven of its locations in Connecticut.
In the Media
James Mohs ’75, ’85 M.S., associate professor of accounting and taxation, comments on banks and credit unions offering high-yield savings rates to help secure customers’ depositor accounts.
In the Media
James Mohs ’75,’85 M.S., associate professor of accounting and taxation, gives some advice for students looking to open a checking or savings account.
In the Media
James Mohs, associate professor of accounting and taxation, gives his predictions on how the Federal Reserve will handle interest rates as the 2024 presidential election nears.
In the Media
James Mohs, associate professor of accounting and taxation, comments on his expectations for CD interest rates as the 2024 presidential election gets closer.
In the Media
James Mohs ’75,’85 M.S., associate professor of accounting and taxation, comments on the Biden administration’s plan to change the tax deductions for corporate jet use.
In the Media
James Mohs ’75,’85 M.S., associate professor of accounting and taxation, comments that choosing a tax preparer should be based on the complexities of your needs.
In the Media
James Mohs, associate professor of taxation and accounting, comments on the importance of using discretion when taking out a personal loan.
In the Media
James Mohs, associate professor of accounting and taxation, comments on the impact of two tax breaks for parents and businesses if they are passed by Congress before the April 15 filing date.
In the Media
James Mohs, associate professor of accounting and taxation, gives some helpful advice if you are the lucky winner of a Powerball jackpot.
In the Media
James Mohs, associate professor of accounting and taxation, gives some helpful advice if you are the lucky winner of a Powerball jackpot.
In the Media
James Mohs, associate professor of accounting and taxation, discusses some new tax laws for 2023 returns, including reductions because of inflation.
In the Media
James Mohs, associate professor of accounting and taxation, comments on the rising number of bankruptcies for small businesses.
In the Media
James Mohs, associate professor of accounting and taxation, comments on how the city of West Haven’s workers’ compensation fund is accrued to pay out various claims.
In the Media
Dan Maxwell, a distinguished lecturer of criminal justice, and James Mohs, associate professor of accounting and taxation, comment on Connecticut’s lost property law when an item valued at more than one dollar is found.
In the Media
James Mohs, associate professor of accounting and taxation, comments on a man who found and kept a bag of money, and why larceny charges may not be applicable.
In the Media
James Mohs, associate professor of accounting and taxation, discusses the odds of having all six numbers to win the jackpot.
In the Media
James Mohs, associate professor of accounting and taxation, discusses the rise in automobile sales despite record-high prices and high interest rates on loans.
In the Media
James Mohs, associate professor of accounting and taxation, discusses some reasons vehicles are being assessed at a higher value, increasing taxes owed, this year in Connecticut.
In the Media
James Mohs, associate professor of accounting and taxation, comments on the town of Avon trying to set a precedent by charging taxes for property owned by Goodwill, a nonprofit organization.
In the Media
James Mohs, associate professor of accounting and taxation, explains what will happen to citizens nationwide if the U.S. were to default on its debt.
In the Media
James Mohs, associate professor of accounting and taxation, comments on the shift from ATMs dispensing money to consumers receiving a prepaid card in exchange for cash and why this has become increasingly popular.
In the Media
James Mohs, associate professor of accounting and taxation, comments on the deadline to file state and federal taxes and how to avoid a penalty if the forms are unsubmitted by April 18.
In the Media
James Mohs, associate professor of accounting and taxation, comments that increasing a state tax may lead to relocations for businesses and employees, resulting in a downward impact on economic growth.
In the Media
James Mohs, associate professor of accounting and taxation, comments on the differences nationwide in state tax policies.
In the Media
James Mohs, associate professor of accounting and taxation, comments on the fiscal year 2024 federal budget proposal that may raise Medicare taxes.
In the Media
James Mohs, associate professor of accounting and taxation, says the suspension or reduction of grocery taxes will provide only temporary relief until price inflation abates it.
In the Media
James Mohs, associate professor of accounting and taxation, discusses the tax returns that were released for former President Donald Trump and the audit done by the IRS.
In the Media
James Mohs, associate professor of accounting and taxation, comments on how to improve your creditworthiness to borrowers.
In the Media
James Mohs, associate professor of accounting and taxation, gave some helpful recommendations on making a budget to plan for holiday spending, advising that shoppers should be aware of emotional purchases.
In the Media
James Mohs, associate professor of accounting and taxation, and David Sacco, a practitioner in residence of finance, comment on layaways making a comeback for consumers who need time to purchase an item in installment payments over the holiday season.
In the Media
James Mohs, associate professor of accounting, finance, and marketing, comments on why you might consider using a credit card to pay taxes.
In the Media
James Mohs, associate professor of accounting and taxation, says you should be mindful of the terms and conditions when transferring a credit card balance, as ads are not always forthcoming with this information.
In the Media
James Mohs, associate professor of accounting and taxation, explains the interest rates and terms on various credit cards.
In the Media
James Mohs, associate professor of accounting, finance and marketing, answers small business owner’s questions for credit cards.
In the Media
James Mohs, associate professor of accounting and taxation, is the featured expert for WalletHub.
In the Media
James Mohs, associate professor of accounting, taxation and law, answers questions about what is important to consider in a credit card for international travel.
In the Media
James Mohs, an associate professor of accounting, taxation and law, breaks apart what fair credit is and also the important factors to look for when applying for a fair-credit credit card.