James Mohs, D.B.A.

James Mohs Headshot
Associate Professor

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.

Lotlikar, 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

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