Brigitte Muehlmann

Professor

Division Chair
Academic Division: Accounting & Law

Bio

Dr. Muehlmann teaches courses in Financial Reporting and Analysis and the Financial Statement Basics workshop, in which she symbiotically combines her international subject area knowledge in accounting, taxation, valuation and learning. In her role as Chair of the Accounting & Law Division, she is responsible for faculty recruiting and development. Brigitte is a professional accountant and an entrepreneur at heart. Her projects "Cultivating the Five Minds for the Future in a Tax Course" and "The Travels of a T-Shirt in the Global World of Taxation" have been recognized with the Mark Chain/Federation of Schools of Accountancy Graduate Teaching Innovation Award and the American Taxation Association/Deloitte Teaching Innovation Award, respectively. She is the creator of the design science research in accounting workshop (DRAW) and the lead organizer of the transformative technologies in accounting workshop (TTW) of the American Accounting Association. Professor Muehlmann’s intellectual contributions explore topics to gain and share knowledge about human and technological innovations in her field. Her research has been published in the Journal of Emerging Technologies in Accounting, Issues in Accounting Education, Journal of Forensic and Investigative Accounting, ATA Journal of Legal Tax Research, Tax Notes International, IBFD Bulletin for International Taxation, Tax and Business Review International, Fraud Magazine, and Internal Auditing. She also writes the column "Email from Boston" for the German-language CFO aktuell magazine. A dual Austrian-American citizen, Dr. Muehlmann completed her Ph.D. and MSBA at the Vienna University of Economics and Business (WU), where she studied economic and social sciences with concentrations in accounting and entrepreneurship. Over time she added a Master of Science in Taxation as well as the CPA, CMA, CFM and CVA professional credentials to her portfolio. Brigitte has worked with Babson alumni since 1992 when she transferred from Ernst & Young’s Vienna office to the entrepreneurial services team in Boston. She developed an expertise in the analysis and valuation of unique intangibles as a member of the global tax team at PwC in Boston and the strategy practice at A.T. Kearney in New York before turning to a full-time career in academia.

Academic Degrees

  • MST, Bentley University
  • Ph D, Vienna University of Economics and Business Administration

Academic Interests

Human and technological innovations in accounting and taxation

Awards & Honors

  • 2015 - Competitive Manuscript Award, American Accounting Association, Forensic Accounting Section
  • 2014 - Distinguished Service Award, American Accounting Association, Strategic and Emerging Technologies Section
  • 2011 - Best Teacher Award for Excellence, Executive Academy, Vienna University of Economics and Business
  • 2009 - Outstanding Educator of the Year, Beta Alpha Psi, Suffolk University Chapter
  • 2009 - Mark Chain/Federation of Schools of Accountancy Graduate Teaching Innovation Award, Federation of Schools of Accountancy
  • 2008 - American Taxation Association/Deloitte Teaching Innovation Award, American Taxation Association
  • 2006 - Best Paper Award, Research Workshop on Strategic and Emerging Technologies, American Accounting Association, American Accounting Association, Strategic and Emerging Technologies Section
  • 2003 - Gregory Adamian Award for Teaching Excellence, Bentley College

Publications

Journal Articles

  • Khachatryan, D., Muehlmann, B. (in press). Determinants of Successful Patent Applications to Combat Financial Fraud. Scientometrics
  • Muehlmann, B.W., Burnaby, P.A., (2015). The Role of Special Masters in Federal Tax Cases. Journal of Forensic & Investigative Accounting, 7(2), 1-30. link
  • Burnaby, P.A., Hass, S., Muehlmann, B.W. (2015). Case: Fighting International Fraud with the FCPA. Journal of Forensic & Investigative Accounting, 7(1), 276-300. link
  • Muehlmann, B.W., Ramaroorti, S., Epps, K. (2014). Socialization through Mentoring in the U.S. Pubilc Accounting Profession. Connect (International Mentoring Association), 14-15, 17.
  • Muehlmann, B.W., Heidenbauer, S., Hemels, S., Stewart, M., Thoemmes, O., Tukic, T. (2013). International/European Union/Australia/Austria/Netherlands/United States - Cross-Border Charitable Giving and Its Tax Limitations. Bulletin for International Taxation, 67(11), 611-625.
  • Muehlmann, B.W., Burnaby, P.A., Howe, M.A. (2013). Summary Witness Testimony in Federal Tax Litigation Cases as Identified in Court Opinions. Journal of Forensic & Investigative Accounting, 5(1), 1-34. link
  • Muehlmann, B.W., Burnaby, P.A., Howe, M.A. (2012). The Use of Forensic Accounting Experts in Tax Cases as Identified in Court Opinions. Journal of Forensic & Investigative Accounting, 4(2), 1-34.
  • Muehlmann, B.W. (2012). Standards for International Activities and Grants of U.S. Charitable Organizations. Journal of International Taxation, 7, 488-491.
  • Muehlmann, B.W., Baez, W.R., Burnaby, P.A. (2012). Income from Student Inventions and the Kiddie Tax. ATA Journal of Legal Tax Research, 10(2), 1-13. link
  • Howe, M.A., Burnaby, P.A., Muehlmann, B. (2011). Reducing the Risk of Vendor Fraud Using the Excluded Parties List System. Fraud Magazine, 25(2), 20 - 22, 51. link

Articles

  • Muehlmann, B.W. (2016, ) Email from Boston: “@Ray Tomlinson”., pp. 131. Babson Park: Brigitte Muehlmann. link
  • Muehlmann, B.W. (2016, ) Email from Boston: “Daten, Informationen und Einfallsreichtum” (Data, Information and Ingenuity)., pp. 39. Vienna: Linde. link
  • Muehlmann, B.W. (2016, ) Email from Boston: “Der Klang von Fusionen” (The Sound of Mergers)., pp. 88. Vienna: Linde. link
  • Muehlmann, B.W. (2016, ) Email from Boston: “Plattformunternehmen: menschenlose Vermittlungsagenturen?” (Platforms: Agencies without Humans?)., pp. 259. Vienna: Linde. link
  • Muehlmann, B.W. (2016, ) Email from Boston: “The Future of Accounting in the Daylight”., pp. 220. Babson Park: Brigitte Muehlmann. link
  • Muehlmann, B.W. (2016, ) Email from Boston: “Von Marshmallows and S’Mores” (Of Marshmallows and S’Mores)., pp. 172. Vienna: Linde. link
  • Muehlmann, B.W. (2016, July (3rd Quarter/Summer)) Review of "Inventology".. Babson Park, MA: Babson College
  • Muehlmann, B.W. (2015, November) Email from Boston: “Der geheimnisvolle Klub der Einhoerner” (The Secretive Club of the Unicorns). CFO Aktuell: Zeitschrift fuer Finance & Controlling, pp. 276. Vienna
  • Muehlmann, B.W. (2015, September) Email from Boston: “Reflexionen im Rechnungswesen” (Reflections in Accounting). CFO Aktuell: Zeitschrift fuer Finance & Controlling, pp. 232. Vienna
  • Muehlmann, B.W. (2015, July (3rd Quarter/Summer)) Email from Boston: “Boston Goes Olympic”. CFO Aktuell: Zeitschrift fuer Finance & Controlling, pp. 184. Vienna
  • Muehlmann, B.W. (2015, May) Email from Boston: “Laecheln statt Burn-out” (Smiling instead of Burn-out). CFO Aktuell: Zeitschrift fuer Finance & Controlling, pp. 144. Vienna
  • Muehlmann, B.W. (2015, March) Email from Boston: “In voller Pracht” (In Full Splendor). CFO Aktuell: Zeitschrift fuer Finance & Controlling, pp. 96. Vienna
  • Muehlmann, B.W. (2015, January (1st Quarter/Winter)) Email from Boston: “Rezepte und andere Betriebsgeheimnisse” (Recipes and Other Trade Secrets). CFO Aktuell: Zeitschrift fuer Finance & Controlling, pp. 48. Vienna
  • Muehlmann, B.W. (2014, November) Email from Boston: “In der Kuerze liegt die Wuerze” (The Gist Rests in Brevity). CFO Aktuell: Zeitschrift fuer Finance & Controlling, pp. 240. Vienna
  • Muehlmann, B.W. (2014, September) Email from Boston: “Safety in Numbers”. CFO Aktuell: Zeitschrift fuer Finance & Controlling, pp. 203. Vienna
  • Muehlmann, B.W. (2014, July (3rd Quarter/Summer)) Email from Boston: “Im gruenen Bereich” (In the Green Zone). CFO Aktuell: Zeitschrift fuer Finance & Controlling, pp. 160. Vienna
  • Muehlmann, B.W. (2014, May) Email from Boston: “Ready, Set, Go!”. CFO Aktuell: Zeitschrift fuer Finance & Controlling, pp. 120. Vienna
  • Muehlmann, B.W. (2014, March) Email from Boston: “Safety First”. CFO Aktuell: Zeitschrift fuer Finance & Controlling, pp. 80. Vienna
  • Muehlmann, B.W. (2014, January (1st Quarter/Winter)) Email from Boston: “Mut zur Erneuerung” (Courage for Renewal). CFO Aktuell: Zeitschrift fuer Finance & Controlling, pp. 40. Vienna
  • Muehlmann, B.W. (2013, November) Email from Boston: “Schoepferische Zerstoerung” (Creating Destruction). CFO Aktuell: Zeitschrift fuer Finance & Controlling, pp. 228. Vienna
  • Muehlmann, B.W. (2013, September) Email from Boston: “Brain Management”. CFO Aktuell: Zeitschrift fuer Finance & Controlling, pp. 187. Vienna
  • Muehlmann, B.W. (2013, July (3rd Quarter/Summer)) Email from Boston: “Zwischen Kunst und Wissenschaft” (Between Art and Science). CFO Aktuell: Zeitschrift fuer Finance & Controlling, pp. 148. Vienna
  • Muehlmann, B.W. (2013, May) Email from Boston: “Keep on Running”. CFO Aktuell: Zeitschrift fuer Finance & Controlling, pp. 108. Vienna
  • Muehlmann, B.W. (2013, March) Email from Boston: “Cloud Computing”. CFO Aktuell: Zeitschrift fuer Finance & Controlling, pp. 72. Vienna
  • Muehlmann, B.W. (2013, January (1st Quarter/Winter)) Email from Boston: “Goodwill Hunting: Was ist ein Geschaeft wert?” (Goodwill Hunting: What is the value of a business?). CFO Aktuell: Zeitschrift fuer Finance & Controlling, pp. 36. Vienna
  • Muehlmann, B.W. (2012, November) Email from Boston: “Trial and Error”. CFO Aktuell: Zeitschrift fuer Finance & Controlling, pp. 240. Vienna
  • Muehlmann, B.W. (2012, September) Email from Boston: “Der Controller als Philosoph” (The Controller as a Philosopher). CFO Aktuell: Zeitschrift fuer Finance & Controlling, pp. 200. Vienna
  • Muehlmann, B.W. (2012, July (3rd Quarter/Summer)) Email from Boston: “Motivation und Zufriedenheit” (Motivation and Satisfaction). CFO Aktuell: Zeitschrift fuer Finance & Controlling, pp. 160. Vienna
  • Muehlmann, B.W. (2012, May) Email from Boston: “Facebook und der Wert des Einzelnen” (Facebook and the Value of the Individual). CFO Aktuell: Zeitschrift fuer Finance & Controlling. Vienna
  • Muehlmann, B.W. (2012, March) Email from Boston: “Treffsicher in Hollywood” (Unerring in Hollywood). CFO Aktuell: Zeitschrift fuer Finance & Controlling, pp. 80. Vienna
  • Muehlmann, B.W. (2012, January (1st Quarter/Winter)) Email from Boston: “Falken und andere Raubtiere …” (Hawks and Other Predators …). CFO Aktuell: Zeitschrift fuer Finance & Controlling, pp. 40. Vienna

Book Reviews

  • Muehlmann, B.W. (2015). Review of "Making Tax Law" by Daniel Berman and Victoria Haneman. Journal of the American Taxation Association, Vol 37, 177-179.
  • Muehlmann, B.W. (2014). Review of "Federal Taxation" by James W. Pratt and William N. Kulsrud. Journal of the American Taxation Association, Vol 36, 196-198.

Conference Proceedings

  • Muehlmann, B.W., Chiu, V., Liu, Q. (2015). Emerging Technologies Research in Accounting: JETA’s First Decade. American Accounting Association Annual Meeting Proceedings,
  • Muehlmann, B.W., Burnaby, P. (2014). The Role of Special Masters in Federal Tax Cases as Identified in Court Opinions. American Accounting Association Annual Meeting Proceedings,
  • Muehlmann, B.W., Burnaby, P., Hass, S. (2013). Fighting International Fraud with the FCPA. American Accounting Association Annual Meeting Proceedings,
  • Muehlmann, B.W., Burnaby, P., Howe, M. (2012). Summary Witness Testimony in Federal Tax Litigation Cases. American Accounting Association Annual Meeting Proceedings,

Others

  • Khachatryan, D., Muehlmann, B. (in press). Determinants of Successful Patent Applications to Combat Financial Fraud: Springer
  • Howe, M.A., Burnaby, P.A., Muehlmann, B.W. (2013). Who are you going to call? The IRS and the SEC whistleblower awards programs. Austin, TX: Association of Certified Fraud Examiners
  • Thoemmes, O., Muehlmann, B.W. (2012). Cross-Border Charitable Contributions. Falls Church, VA

Presentations

  • Discussion of “Elmer G. Beamer and the AICPA: The pursuit of a cognitive standard for the accounting profession”
    Muehlmann, B. Discussion of “Elmer G. Beamer and the AICPA: The pursuit of a cognitive standard for the accounting profession” American Accounting Association (AAA) Annual Meeting, New York (2016)
  • Using Tableau for Visual Storytelling
    Muehlmann, B., Hooper, C., Goel, S., Newmark, R., Trinkle, B. Using Tableau for Visual Storytelling American Accounting Association (AAA) Annual Meeting, New York (2016)
  • Visual storytelling in the first accounting course
    Muehlmann, B., Hooper, C., Goel, S., Newmark, R., Trinkle, B. Visual storytelling in the first accounting course American Accounting Association (AAA) Conference on Teaching and Learning in Accounting, New York (2016)
  • Visual storytelling in the first accounting course
    Muehlmann, B., Hooper, C., Goel, S., Newmark, R., Trinkle, B. Visual storytelling in the first accounting course Annual Accounting Information Systems Educators Conference, Colorado Springs (2016)
  • Panel on Fraud: Big Problems Need Big Data
    Muehlmann, B., Beecken, W., Bishop, T., Ramamoorti, S., Schwartz, L. Panel on Fraud: Big Problems Need Big Data American Accounting Association (AAA) SouthEast Regional Meeting, Atlanta, GA (2016)
  • Emerging Technologies Research in Accounting: JETA’s First Decade
    Muehlmann, B., Chiu, V., Liu, Q. Emerging Technologies Research in Accounting: JETA’s First Decade American Accounting Association (AAA) Annual Meeting, Chicago, IL (2015)
  • Hold the tension, please!
    Muehlmann, B., , , , Hold the tension, please! American Accounting Association (AAA) Annual Meeting, Chicago, IL (2015)
  • International Tax Update
    Muehlmann, B. International Tax Update Federal Tax Committee, Boston, MA (2014)
  • International Tax Update
    Muehlmann, B. International Tax Update Federal Tax Committee, Boston, MA (2014)
  • International Tax Update
    Muehlmann, B. International Tax Update Federal Tax Committee, Boston, MA (2014)
  • International Tax Update
    Muehlmann, B. International Tax Update Federal Tax Committee, Boston, MA (2014)
  • Big Data Analytics
    Muehlmann, B., Chua, F., Cuthbertson, B., Schwartz, L. Big Data Analytics American Accounting Association (AAA) Annual Meeting, Atlanta, GA (2014)
  • The Role of Special Masters in Federal Tax Cases as Identified in Court Opinions
    Muehlmann, B. The Role of Special Masters in Federal Tax Cases as Identified in Court Opinions American Accounting Association Annual Meeting, Atlanta, GA (2014)
  • The Role of Special Masters in Federal Tax Cases as Identified in Court Opinions
    Muehlmann, B. The Role of Special Masters in Federal Tax Cases as Identified in Court Opinions AAA Mid-Atlantic Regional Meeting, King of Prussia, PA (2014)
  • Discussion of “Controversies in Aircraft Use Tax” by Cheryl Crespi
    Muehlmann, B. Discussion of “Controversies in Aircraft Use Tax” by Cheryl Crespi Mid-Atlantic Region Meeting of the American Accounting Association (AAA), , King of Prussia, PA (2014)
  • “Lehre und Forschung in Steuerlehre in den USA” (Tax Teaching and Research in the U.S.)
    Muehlmann, B. “Lehre und Forschung in Steuerlehre in den USA” (Tax Teaching and Research in the U.S.) , Hanover, Germany (2014)
  • Tax Patents
    Muehlmann, B. Tax Patents American Taxation Association Mid-Year Meeting, San Antonio, TX (2014)
  • Future Factory Academic Accounting Research Publications: An Exploratory Study of Evidence from Patented Inventions
    Muehlmann, B. Future Factory Academic Accounting Research Publications: An Exploratory Study of Evidence from Patented Inventions , Wellesley, MA (2013)
  • Future Factory Academic Accounting Research Publications: An Exploratory Study of Evidence from Patented Inventions
    Muehlmann, B. Future Factory Academic Accounting Research Publications: An Exploratory Study of Evidence from Patented Inventions , Kingston, RI (2013)
  • Discussion of “International GAAP Differences and Debt Contracting,” by Anna Bergman Brown
    Muehlmann, B. Discussion of “International GAAP Differences and Debt Contracting,” by Anna Bergman Brown Northeast Region Meeting of the American Accounting Association (AAA), (2013)
  • Young Schumpeter’s Ghost
    Muehlmann, B. Young Schumpeter’s Ghost , Sudbury, MA (2013)
  • A Spoonful of Technology (Sugar) Makes the Tax-Learning (Medicine) Go Down
    Muehlmann, B. A Spoonful of Technology (Sugar) Makes the Tax-Learning (Medicine) Go Down American Accounting Association Annual Meeting, Anaheim, CA (2013)
  • Discussion of “Professional Ethics in Post-Depression America in The Ethics of a Profession by A.P. Richardson
    Muehlmann, B. Discussion of “Professional Ethics in Post-Depression America in The Ethics of a Profession by A.P. Richardson American Accounting Association Annual Meeting, Anaheim, CA (2013)
  • Fighting International Fraud with the FCPA
    Muehlmann, B., Burnaby, P., Hass, S. Fighting International Fraud with the FCPA American Accounting Association Annual Meeting, Anaheim, CA (2013)
  • UNHIDE Professors’ Research: Tax Students Synthesize Empirical Papers
    Muehlmann, B. UNHIDE Professors’ Research: Tax Students Synthesize Empirical Papers American Accounting Association Annual Meeting, Anaheim, CA (2013)
  • Mentors & Protégés (Mentees): The most valuable Professional Relationships in a Developmental Network
    Muehlmann, B. Mentors & Protégés (Mentees): The most valuable Professional Relationships in a Developmental Network McNair Scholarship Program, Boston, MA (2013)
  • Fighting International Fraud with the FCPA
    Muehlmann, B., Burnaby, P., Hass, S. Fighting International Fraud with the FCPA 2013 Forensic and Investigative Accounting Section Meeting , New Orleans, LA (2013)
  • Year-End Tax Planning – Case Update
    Muehlmann, B. Year-End Tax Planning – Case Update 2012 New England Institute on Federal & State Taxation, Burlington, Plymouth and Westborough, MA (2012)
  • A Spoonful of Technology (Sugar) Makes the Tax-Learning (Medicine) Go Down
    Muehlmann, B. A Spoonful of Technology (Sugar) Makes the Tax-Learning (Medicine) Go Down 7th Knowledge Globalization Conference, Boston, MA (2012)
  • International Tax and Transfer Pricing in Practice
    Muehlmann, B. International Tax and Transfer Pricing in Practice International Business Club, Boston, MA (2012)
  • Cross-Border Charitable and Other Pro-Bono Contributions - U.S.
    Muehlmann, B. Cross-Border Charitable and Other Pro-Bono Contributions - U.S. 66th Congress of the International Fiscal Association, Boston, MA (2012)
  • CEDAR - A Method for Issue Resolution in Tax Practice in Five Steps
    Muehlmann, B. CEDAR - A Method for Issue Resolution in Tax Practice in Five Steps American Accounting Association Northeast Region Meeting, Providence, RI (2012)
  • Discussion of “Compliance Cost of the U.S. Individual Income Tax: Another Look After Electronic Filing” by Tracy Manly, Deborah Thomas, Bruce Dixon and Christina Ritsema
    Muehlmann, B. Discussion of “Compliance Cost of the U.S. Individual Income Tax: Another Look After Electronic Filing” by Tracy Manly, Deborah Thomas, Bruce Dixon and Christina Ritsema 17th Annual Ethics Research Symposium of the American Accounting Association, Washington, DC (2012)
  • Summary Witness Testimony in Federal Tax Litigation Cases
    Muehlmann, B., Burnaby, P. Summary Witness Testimony in Federal Tax Litigation Cases AAA Annual Meeting, Washington, DC (2012)
  • Discussion of “Tax Regimes and Capital Gains Realizations” by Martin Jacob
    Muehlmann, B. Discussion of “Tax Regimes and Capital Gains Realizations” by Martin Jacob American Accounting Association (AAA) Annual Meeting, Washington, DC (2012)
  • Discussion of “The Implications of XBRL for the Financial Statement Audit” by Roger Debreceny, Stephanie Farewell, and Hans Verkruijsse
    Muehlmann, B. Discussion of “The Implications of XBRL for the Financial Statement Audit” by Roger Debreceny, Stephanie Farewell, and Hans Verkruijsse American Accounting Association (AAA) Annual Meeting, Washington, DC (2012)
  • CEDAR - A Method for Issue Resolution in Tax Practice in Five Steps
    Muehlmann, B. CEDAR - A Method for Issue Resolution in Tax Practice in Five Steps American Accounting Association Annual Meeting, Washington, DC (2012)
  • Intelligent Agents for Tax Compliance: The Landscape of Patented Inventions
    Muehlmann, B. Intelligent Agents for Tax Compliance: The Landscape of Patented Inventions Twenty-First Annual Research Workshop on Artificial Intelligence and Emerging Technologies in Accounting, Auditing and Tax, Washington, DC (2012)
  • Strategies for Negotiating & Fostering Effective Mentor/Mentee Relationships– A Conversation with a McNair Mentor
    Muehlmann, B. Strategies for Negotiating & Fostering Effective Mentor/Mentee Relationships– A Conversation with a McNair Mentor McNair Summer Program Retreat, Chestnut Hill, MA (2012)
  • Students with Sensory Disabilities in the Classroom
    Muehlmann, B. Students with Sensory Disabilities in the Classroom Sensory Disability Institute, Boston, MA (2012)
  • A Spoonful of Technology (Sugar) Makes the Tax-Learning (Medicine) Go Down
    Muehlmann, B. A Spoonful of Technology (Sugar) Makes the Tax-Learning (Medicine) Go Down Suffolk University Technology Symposium, Boston, MA (2012)
  • Summary Witness Testimony in Federal Tax Litigation Cases
    Muehlmann, B., Burnaby, P. Summary Witness Testimony in Federal Tax Litigation Cases AAA South-East Regional Meeting, Savannah, GA (2012)
  • U.S. Taxation, An Introduction
    Muehlmann, B. U.S. Taxation, An Introduction Visiting Group from the International Management Center from Krems, Austria, Boston, MA (2012)

Professional Services

  • Other
    International Fiscal Association - USA Branch (2016)
  • Officer, Treasurer
    American Taxation Association (2015)

Service

  • Center for Engaged Learning and Teaching (CELT) Steering Committee
    (current)
  • Babson Insight Editorial Board
    (current)