Dr. John Gardner has worked in public accounting and has operated a tax consulting practice in Texas, Tennessee, and Wisconsin. Currently, he is a member of the WICPA Federal Taxation Committee. He has had articles published in the Accounting Review, Journal of Accountancy, CPA Journal, and The Tax Adviser. Additionally, he has presented papers at numerous professional meetings.  Dr. Gardner conducts qualitative research in accounting and the not-for-profit sector as well as in the area of professional responsibilities in tax practice.