James M. Hopkins, CPA, professor of accounting at Morningside College, recently had an article published in an accounting journal.

James M. Hopkins, CPA, professor of accounting at Morningside College, recently had an article published in an accounting journal.

Hopkins wrote “Father Was Custodial Parent for Dependency Exemption and Earned Income Credit,” which appears in the November 2014 issue of the Journal of Accountancy. The article looks at a case where the court allowed a father to claim his child for a dependency exemption and earned income tax credit because he was the custodial parent, even though a divorce instrument had awarded custody of the child to her mother.

Hopkins received his accounting bachelor’s degree from Ferris State College (currently Ferris State University) in Big Rapids, Mich., and his master’s degree from the University of Nebraska-Lincoln. Hopkins has been teaching at Morningside College since 1986. He is a board member of the Taxpayers Research Council in Sioux City and a member of the American Institute of CPAs, the Iowa Society of CPAs, and the National Association of Tax Professionals.

The Journal of Accountancy is a publication of the American Institute of CPAs.