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Debra T. Sinclair

Associate Professor
dsinclair@usf.edu
Campus: St. Petersburg
Room: LPH 319D
Phone: 727-873-4815

Debra Taylor Sinclair is an associate professor of accounting at the Muma College of Business at the ºÚÁϳԹÏÍø, where she teaches graduate and undergraduate courses in financial reporting, forensic accounting, fraud, and business valuation. She holds a PhD in Business Administration (Accounting) from Temple University, an MBA from Drexel University, and bachelor’s degree in accounting from the University of South Florida. Sinclair is a Certified Valuation Analyst and an active forensic accounting consultant and expert witness. Her research focuses on practitioner issues and has been published in the Journal of Forensic Accounting Research, Journal of Forensic and Investigative Accounting, Journal of Taxation, Practical Tax Strategies, St. Mary’s Law Journal and The CPA Journal.  She has served in numerous leadership roles within the American Accounting Association (AAA) and the National Association of Certified Valuators and Analysts (NACVA) and is currently serving as a member of the Council and Past-President of the AAA’s Forensic Accounting Section and a member of NACVA’s Valuation Credentialing Board.

Teaching

• ACG 2021 – Principles of Financial Accounting

• ACG 3031 – Intermediate Financial Accounting I

Research

• Lee, Chih-Chen, Alyssa Ong, and Debra Sinclair. 2026. Expert Witness Qualifications (Ph.D., CPA, Teaching) and Juror Credibility Assessments: A Laboratory Experiment. Journal of Forensic Accounting Research, 22, 1-19.
• Wadlinger, N., Pacini, C., Stowell, N.F., Hopwood, W. & Sinclair, D. (2018). Domestic asset tracing and recovery of hidden assets and the spoils of financial crime. St. Mary's Law Journal, 49(3), 608-663.
• Stowell, N.F., Sinclair, D., Johanson, E., Pacini, C.J, & Kearns, G.S. (2017). Wills, asset protection trusts, and financial crime. Journal of Forensic & Investigative Accounting, 9(1), 585-605.
• Pacini, C.J., Hopwood, W. & Sinclair, D. (2016). Domestic asset tracing: Identifying, locating, and freezing stolen and hidden assets. Journal of Forensic Accounting Research, 1(1), 42-65.
• Sinclair, D. (2015). Requirement that securities dealers consider nonrecourse indebtedness in valuing securities could reverse prior losses.. Journal of Taxation, Apr(2015), 170-175.