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This being my third university teaching experience, I find the faculty at A&M-Commerce are much more likely to have recent and relevant work experience in their field. The combination of online and face-to-face instruction accommodates the needs of a much wider group of students than many regional universities.

James Hamill, Ph.D., CPA

  • Faculty

Associate Professor and Department Head

Office
McDowell Administration 226
Related Department
Hometown
McKinney, TX
College Major
Accounting
Year Graduated
1987

James Hamill is a Certified Public Accountant (CPA) with over 40 years of experience. He received his Ph.D. from Arizona State University in 1987 and specialized in taxation. Hamill taught at the University of Oklahoma and the University of New Mexico, transforming the accounting degrees into nationally-recognized programs. Twenty years into teaching, Hamill left the academic classroom and returned to the public practice. He worked for a local CPA firm in Albuquerque, New Mexico, before moving to Northeast Texas in 2018. Since then, Hamill has played a vital role in the College of Business, bringing a wealth of knowledge and practical experience. Hamill currently serves as the Department Head of Accounting and Finance and Kenton and Eula Ross Professor of Accounting.

A Conversation with Dr. Hamill

What would you tell a student who is thinking about attending A&M-Commerce?

“A&M-Commerce works hard to design programs that meet the needs of working students as well as prepares them for an exciting career. This being my third university teaching experience, I find the faculty at A&M-Commerce are much more likely to have recent and relevant work experience in their field. The combination of online and face-to-face instruction accommodates the needs of a much wider group of students than many regional universities.”

What has been your favorite course to teach?

“Partnership taxation. I have a lot of experience with this topic and teach it for CPAs also, so it is fun to share those experiences with students. Most new businesses are formed as partnerships so it helps prepare students for entrepreneurial activity.”

Tell us about a project you are currently working on or recently completed.

“I have recently been doing a lot of work with opportunity zone investments in several parts of the country. This is a new provision intended to help develop projects in lower-income census tracts to build the community and enhance economic development. It is so new that few people understand the provisions and it is exciting to be helping people structure investments.”

Educational Background

  • Ph.D., Arizona State University, 1987
  • M.Acc., University of Arizona, 1981
  • B.S.Acc., University of Delaware, 1980

Academic Positions

  • Department Head, Texas A&M University-Commerce, 2019-present
  • Assistant Professor of Accounting, Texas A&M University-Commerce, 2018-2019
  • Visiting Professor of Accounting, University of New Mexico, 2016-2018

Awards and Honors

  • KPMG Professor of Accounting, UNM, 2000-2007
  • UNM Anderson Schools of Management Economic Development Research Grant, 2006
  • AJF Maddox Foundation Summer Research Grant, UNM, 2003

Featured Courses

ACCT 540 Advanced Income Tax Accounting
ACCT 551 Advanced Issues in Taxes
ACCT 597 Special Topics Partnership Tax

Selected Publications

  • “Related Party Issues with Qualified Opportunity Funds.” TAXES – The Tax Magazine, May 2020, “Related Party Issues with Qualified Opportunity Funds.” pp. 55-61.
  • “Structuring Single-Property Qualified Opportunity Fund Investments,” with Rebecca Abraham, TAXES – The Tax Magazine, December 2019, pp. 37-47.
  • “Rentals as a Trade or Business for the Qualified Business Income Deduction,” with Sheryl Campbell, TAXES – The Tax Magazine, October 2019, pp. 31-38.
  • “Qualified Opportunity Zone Investments May Revolutionize Tax Deferral Structures,” TAXES – The Tax Magazine, April 2019, pp. 41-48, 56.
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