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Sanjay Gupta

Professor
Department: Accounting and Information Systems
Areas of Expertise
  • Biography
    Sanjay Gupta is a Professor of Accounting and Information Systems. Most recently, he served as the Eli and Edythe L. Broad Dean, the 11th Dean of the Eli Broad College of Business at Michigan State University from 2015 to 2022.

    During his tenure as dean, Professor Gupta led the Broad College to redefine itself through two comprehensive strategic plans, aligning with the university’s core values and guiding the college’s work to become a top-of-mind business school.

    Under Professor Gupta’s leadership, the college instituted multiple curricular and programmatic innovations, launched new academic programs, and initiated collaborative opportunities around research. Among the major accomplishments of his deanship are reimagining the core undergraduate curriculum around digital transformation, global mindset and ethical leadership; launching new graduate degree programs in healthcare management, data science and analytics, financial planning and wealth management, and customer experience management; enhancing the Broad student experience in all programs; and instituting major changes in organizational structure and leadership to elevate the faculty-staff role and impact on research, diversity-equity-inclusion, outreach and engagement, and career management. He was instrumental in creating and funding the Institute for Business Research to augment faculty participation and success in collaborative external grant funding, and the Center for Ethical and Socially Responsible Leadership to facilitate embedding ethics education in the curriculum, experiential learning and faculty research on business ethics. He also spearheaded the launch of university-wide minors in business and entrepreneurship and innovation which provide access to Broad’s business credentials to all undergraduate students in the university. During Professor Gupta’s leadership, the Broad College soared in global and national rankings – where undergraduate and graduate programs rank among the top 20 U.S. public programs in several major rankings. 

    Professor Gupta played a pivotal role in MSU’s Empower Extraordinary capital campaign, raising $196 million over six years for the Broad College. The fundraising contributed to supporting key initiatives, including the design and completion of the $62 million state-of-the-art Edward J. Minskoff Pavilion that is the first academic building on campus to be fully funded by private support, generating endowment support for 18 named faculty, and adding $1.5 million in new scholarships for students. 

    Prior to becoming dean, Dr. Gupta was the Russell E. Palmer Endowed Professor of Accounting, chair of the Department of Accounting and Information Systems and associate dean for MBA and professional master’s programs. As associate dean, Gupta instituted several curricular innovations focused around experiential learning, such as the immersive “BroadWeeks” (renamed “Extreme Green”) and a C-Suite Executive Lecture series, in the Full-Time MBA program. Average GMAT scores of entering students rose by 25 points during his tenure, average starting salaries increased to six-figures, and the MBA program improved its position in global and national rankings. He also led a task force to overhaul and merge the Weekend and Executive MBA programs and facilitated the launch of new master's programs in business analytics and management, strategy, and leadership. 

    Prior to MSU, he held leadership positions in the W. P. Carey School of Business at Arizona State University, including the first Henry & Horne Professorship in Accountancy, Dean’s Council of 100 Distinguished Scholars, and Faculty Director of the Master of Accountancy and Information Systems and the Master of Taxation programs.

    Professor Gupta is an award-winning teacher and scholar. He was recognized by the Broad College’s Executive MBA graduates with the Faculty Excellence Award, and by the Arizona Society of CPAs with the Accounting Education Innovation and the Outstanding Educator Awards for significant contributions to curricular and co-curricular innovation and development. His research on corporate and individual tax policy issues has been published in leading tax and accounting journals and cited in media, court cases, public policy forums, and has informed the White House’s Economic Council staff’s analysis of a tax policy proposal. His research has also been supported by multiple national-level competitive grants.

    Dr. Gupta has consulted for the Big Four public accounting firms, the U.S. government and Fortune 500 companies, and served as an expert witness for a state department of revenue. He currently serves as a director on the boards of for-profit and nonprofit organizations. His professional service at the national and international level includes engagement with the business school accrediting body AACSB on the Innovations Committee and the Accounting Accreditation Committee (AAC), and as an advisor and chair of business school accreditation teams for several prominent business schools nationally and internationally. His board service includes the International Advisory Board of the School of Economics & Management of Dalian University of Technology, the International Advisory Committee of Tongji University’s School of Economics & Management, and the University of Notre Dame Accounting Advisory Board.

    At MSU, he has served on the steering committee for the university’s 2030 Strategic Plan; COVID-19 Reopening Campus task force; advisory councils for the Executive Vice President of Administrative Services’ and the Associate Provost for Academic Human Resources; selection committee of the University Distinguished Professor title, MSU’s highest faculty honor; and on multiple search committees for MSU leadership roles, including the Provost, the CFO and the EVP for Development. He has also actively participated in several cross-college collaborations on teaching and learning, research, and outreach and engagement. His community service includes serving as an elected member of the Bharatiya Temple of Lansing’s Board of Trustees and of the MSU India Council’s Governing Board.

    Professor Gupta received his doctorate in business from Michigan State University, a master of accountancy from Bowling Green State University, a bachelor of laws from Calcutta University in India and a bachelor of commerce from the University of Mumbai. He holds non-practicing certifications as a CPA and member of the Institute of Company Secretaries of India. He currently resides in Okemos, Michigan with his wife who is a retired social worker and counselor, and is the father of two adult daughters.
  • Publications
    Article
    “Commercial COVID-19 PCR Test Price in US Hospitals,” Journal of General Internal Medicine February 2023 (with John Xuefeng Jiang, Gerard Anderson, and Ge Bai). https://doi.org/10.1007/s11606-022-08013-2
    Article
    “Price Variability for Common Radiology Services within U.S. Hospitals,” Radiology 306(3), October 2022 (with John (Xuefeng) Jiang, Howard P. Forman, and Ge Bai). https://doi.org/10.1148/radiol.221815
    Article
    “Perceptions and Realities of Average Tax Rates in the Federal Income Tax: Evidence from Michigan,” National Tax Journal 71(2), June 2018, pp. 263-294 (with Charles Ballard).
    Article
    “The Incentive Effects of R&D Tax Credits: Empirical Evidence from an Emerging Economy,” The Journal of Contemporary Accounting and Economics 13(1), April 2017, pp. 52-68 (with Ming-Chin Chen)
    Article
    “Do Firms Use Tax Reserves to Meet Analysts’ Forecasts? Evidence from the Pre- and Post-FIN 48 Periods,” Contemporary Accounting Research 33(3), Fall 2016, pp. 1044-1074 (with Rick C. Laux and Daniel P. Lynch)
    Article
    Sanjay Gupta, Lillian Mills, Erin Towery (2014). “The Effect of Mandatory Financial Statement Disclosures of Tax Uncertainty on Tax Reporting and Collections: The Case of FIN 48 and Multistate Tax Avoidance,” The Journal of the American Taxation Association.36(2), Fall, pp. 203-229. Winner of 2015 Journal of American Taxation Association Outstanding Paper Award.
    Article
    Ming-Chin Chen and Sanjay Gupta (2011). "An empirical investigation of the effect of imputation credits on remittance of overseas dividends," Journal of Contemporary Accounting & Economics 7(1), June, pp. 18-30.
    Article
    Sanjay Gupta, Yuhchang Hwang and Andrew Schmidt (2011). "Structural change in the research and experimentation tax credit: Success or failure?" National Tax Journal 64(2), June, pp. 285-322.
    Article
    Mei Feng, Jeff Gramlich, Sanjay Gupta (2009). "Special Purpose Entities: Empirical Evidence on Determinants and Earnings Management," The Accounting Review 84(6), November, pp. 1833-1876.
    Article
    Sanjay Gupta, Jared Moore, Jeffrey Gramlich, Mary Ann Hofmann (2009). "Empirical evidence on the revenue effects of state corporate income tax policies," National Tax Journal 62(2), June, pp. 237-267.
    Article
    Sanjay Gupta and Lillian Mills (2003). "How Do Differences in State Corporate Income Tax Systems Affect Compliance Cost Burdens?" National Tax Journal 56(2), June, pp. 355-371.
    Article
    Sanjay Gupta and Charles Swenson (2003). "Rent-Seeking by Agents of the Firm," Journal of Law & Economics 46, pp. 253-268.
    Article
    Sanjay Gupta and Mary Ann Hofmann (2003). "The Effect of State Income Tax Apportionment and Tax Incentives on New Capital Expenditures," Journal of the American Taxation Association 25, Supplement, pp. 1-25.
    Book
    Charles Swenson, Sanjay Gupta, John Karayan & Joe Neff. (2003). State and Local Taxation: Principles and Planning. Boca Raton, FL: J. Ross Publications.
    Article
    Sanjay Gupta, Mary Ann Hofmann (2003). “The Effect of State Income Tax Apportionment and Tax Incentives on New Capital Expenditures,” The Journal of the American Taxation Association 25 (Supplement), 2003, pp. 1-25.
    Article
    Charles Christian, Sanjay Gupta, James Young (2002). “Evidence on Subsequent Filing from the State of Michigan’s Income Tax Amnesty,” National Tax Journal 55(4), December 2002, pp. 703-721.
    Article
    Sanjay Gupta, Lillian Mills (2002). “Corporate Multistate Tax Planning: Benefits of Multiple Jurisdictions,” Journal of Accounting and Economics 33(1), 2002, pp. 117-139.
    Article
    Peter J. Frischmann, Sanjay Gupta, Gary J. Weber (1998). "New Evidence on Participation in Individual Retirement Accounts (IRAs),” The Journal of the American Taxation Association 20(2), Fall 1998, pp. 57-82.
    Article
    Sanjay Gupta, Howard Shanker, “Taxing the Environment,” Tax Notes 74(11), 1997, pp. 1451-1458.
    Article
    Sanjay Gupta, Kaye Newberry (1997). “Determinants of the Variability in Corporate Effective Tax Rates: Evidence from Longitudinal Data,” Journal of Accounting and Public Policy 16(1), 1997, pp. 1-34.
    Article
    James Boatsman, Sanjay Gupta (1996). “Taxes and Corporate Charity: Empirical Evidence from Micro-Level Panel Data,” National Tax Journal 49(2), 1996, pp. 193-213.
    Article
    Steve Golen, Sanjay Gupta, Mike O'Dell (1996). “An Evaluation of Communication Barriers between Tax Practitioners and Their Clients,” Journal of Education for Business 71(3), 1996, pp. 157-161.
    Article
    Steve Golen, Sanjay Gupta, Mike O'Dell (1995). “Identifying Communication Barriers between Tax Practitioners and IRS Agents,” Journal of Business and Technical Communication 9(3), July 1995, pp. 321-40.
    Article
    Sanjay Gupta (1995). “Determinants of the Choice between Comprehensive and Partial Income Tax Allocation: The Case of Domestic International Sales Corporations,” The Accounting Review 70(3), June 1995, pp. 489-511.
    Article
    Charles Christian, Sanjay Gupta, Gary Weber, Eugene Willis (1994). “The Relation between the Use of Tax Preparers and Taxpayers’ Prepayment Position,” The Journal of the American Taxation Association 16(1), Spring 1994, pp. 17-40.
    Article
    Charles Christian, Sanjay Gupta, Suming Lin (1993). “Determinants of Tax Preparer Usage: A Panel Data Approach,” National Tax Journal 46(4), December 1993, pp. 487-503.
    Article
    Charles Christian, Sanjay Gupta (1993). “New Evidence on ‘Secondary Evasion’,” The Journal of the American Taxation Association 15(1), Spring 1993, pp. 72-93.
    Article
    Joann Martens-Weiner, Sanjay Gupta (2006). “Tax Compliance Costs for Companies – National Report from the United States”.  In Tax Compliance Costs for Companies in an Enlarged European Community, Michael Lang, et al., editors, Wolters Kluwer International, Netherlands, 2006/2008.
    Article
    1. “The Effects of Changes in State Tax Enforcement on Corporate Income Tax Collections,” The Journal of the American Taxation Association 38(1), Spring 2016, pp. 125-143 (with Daniel P. Lynch)
    Article
    Sanjay Gupta, Kaye Newberry (1992). “Corporate Average Effective Tax Rates after the Tax Reform Act of 1986,” Tax Notes 55(5), 1992, pp. 689-702.
  • Media Mentions

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