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Faculty – Dr. P. Cary Christian

Cary Christian
Associate Professor of Public Administration

Research and Teaching Interests: Tax Evasion, Trade-Based Money Laundering, Artificial Intelligence use in Compliance Enforcement Regimes, Public Budgeting, Public Finance, Information Technology in the Public Sector, Public Policy, Public Administration.

Professor Christian received his Ph.D. in Public Affairs with specialization in Public Finance from Florida International University in December 2010.  He also holds a Master of Public Administration (M.P.A.) from Florida International University and a Bachelor of Science in Business Administration with specialization in accounting from Concord University. His research primarily focuses on tax evasion, trade-based money laundering, terrorist financing, and artificial intelligence use in compliance enforcement efforts.  Professor Christian has research appearing in the Journal of Public Budgeting, Accounting, and Financial Management, the eJournal of Tax Research, the Journal of Public Affairs Education, the Encyclopedia of Public Administration, Public Policy, and Governance, and in an edited book on information technology in the public sector. He has been the principal investigator in several applied research projects for governmental entities in the areas of sales tax enforcement, phantom ware and zapper utilization in tax evasion, and digital forensics utilization by government.  In Fall 2012, he joined the faculty at Georgia Southern University where he teaches undergraduate and graduate courses in public budgeting and finance, information technology, and public administration.

Dr. Christian is on the Board of Directors for a local nonprofit organization, is the past President of the Faculty Senate, and is on the Advisory Board of G2Lytics, LLC, a firm based in Nashville, Tennessee specializing in AI-based compliance enforcement solutions for federal, state, and local governments.

Selected Publications:

“Child Victim Services in the Time of COVID-19: New Challenges and Innovative Solutions,” (with Chad Posick, April Schueths, Jonathan Grubb, & Suzanne Christian). American Journal of Criminal Justice, (2020), 1-10.

“Municipal Response to the Great Recession: Evidence from Small- to Medium-Sized Cities in Georgia and Florida,” (with Jonathan Bush) Journal of Public Budgeting, Accounting, and Financial Management, Volume 30, Number 4, pp. 384-401.

“Enhanced Enforcement Outcomes Through a Responsive Regulation Approach to Sales Tax Enforcement,” Journal of Public Budgeting, Accounting, and Financial Management, Volume 29, Number 4, 464-497.

“A Typology of Sales Tax Noncompliance: Targeting Enforcement to Diverse Intentions,” eJournal of Tax Research, Volume 14, Number 1, July 2016, pp. 119-147.

“Revisiting the Information Technology Skills Gap in Masters of Public Administration Programs,” (with Trenton J. Davis) Journal of Public Affairs Education, Volume 22, No. 2, May 2016, pp. 161-174.

“Assessing the Potential Impact of Abnormal Pricing Violations on State Corporate Tax Receipts,” (with John S. Zdanowicz) Journal of Public Budgeting, Accounting, and Financial Management, Volume 28, No. 3, Summer 2016.

“Leadership Development,” (with Trenton J. Davis) in Ali Farazmand, editor, Global Encyclopedia of Public Administration, Public Policy and Governance. Springer International Publishing (pp. 1-7). DOI 10.1007/978-3-319-31816-5_1892-1 (2016).

“When Public Information Systems Become a Crime Scene: An Overview of Forensic Considerations in Incident Response,” Book Chapter, in Christopher Shea, editor, Handbook of Public Information Systems, Third Edition, New York: CRC Press, 2010.

“Generating the Public Financial Management Knowledge Base: Analyzing Method and Direction as a Sub-Discipline of Public Administration,” (with Howard Frank and Gina Scutelnicu) Journal of Public Budgeting, Accounting, and Financial Management, Volume 21, No. 2, Summer 2009, pp. 223-246.

Cary Christian on ResearchGate

Cary Christian on LinkedIn

Last updated: 12/19/2023