Ph.D.–University of FloridaJ.D.–Georgia State UniversityM.B.A.–University of FloridaB.S.–University of FloridaDr. Bruce Clements is an associate professor of accounting and taxation in the Michael J. Coles College of Business. Dr. Clements teaching interests include accounting¸ taxation and business valuation in the Coles College. Dr. Clements is a practicing attorney and certified public accountant¸ and specializes in legal¸ tax and business issues affecting small business and individuals¸ including business planning and business valuation. Dr. Clements’ research interests include tax planning and compliance issues impacting businesses¸ including both corporate and noncorporate entities¸ and legal issues impacting the valuation of closely held businesses. Dr. Clements received his Ph.D.¸ M.B.A. and B.S. from the Warrington College of Business at the University of Florida¸ and his J.D. from the Georgia State University College of Law. He is a member of the State Bars of Georgia¸ Florida and Alabama¸ and is a Certified Public Accountant in Georgia and Florida.