Presentations

Conferences

  • Strategic auditing and the value of internal controls. 1990 University of Illinois Auditing Research Symposium.
  • Optimal taxation of international operations for exploration and extraction of natural resources:  an accounting cost perspective. 1993 Tax Policy Research Symposium, University of Michigan.
  • Discussant at the financial accounting modeling session at the 1993 American Accounting Association convention.
  • Discussant for "Self-Audits, penalties, and taxpayer compliance" at the 1993 University of Illinois Tax Research Symposium.
  • Implications of using comparative accounting measures to establish transfer prices under the section 482 regulations.  1994 American Accounting Association convention.
  • Discussant at the financial accounting modeling session at the 1995 American Accounting Association convention.
  • Implications of using comparative accounting measures to establish transfer prices under the section 482 regulations.  1995 University of Illinois Tax Research Symposium.
  • Foreign investment decisions in the presence of real options. 1996 Journal of the American Taxation Association conference.
  • Discussant for "The impact of multiple component reporting on tax compliance and audit strategies" at the 1996 University of Michigan Tax Policy Symposium.
  • Discussant for "Costly false detection errors and taxpayer rights legislation:  Implications for tax compliance, audit policy, and revenue collections" at the 1997 Journal of the American Taxation Association conference.
  • "Contingent fees and tax compliance" (joint work with John Phillips), presented at the 1997 American Accounting Association convention.
  • "Strategic tax and financial reporting decisions: Theory and evidence" (joint work with Lillian Mills), presented at the 1997 American Accounting Association convention.
  • "Distortions Caused by the Use of Arm’s-Length Transfer Prices" (joint work with David Harris), presented at the 1998 Journal of the American Taxation Association conference.
  • "Distortions Caused by the Use of Arm’s-Length Transfer Prices" (joint work with David Harris), presented at the 1998 Center for International Business Education and Research Doctoral Internationalization Consortium in Accounting.
  • "The Weighting Game: Formula Apportionment as an Instrument of Public Policy" (joint work with Bharat Anand), presented at the 1998 NBER Summer Institute: Corporate Tax.
  • "Measuring Corporate Tax Preferences" (joint work with Amy Dunbar), presented at the 1998 American Accounting Association convention.
  • "Economic Foundations of Valuation Discounts," presented at the 1999 Journal of the American Taxation Association conference.
  • Participant in panel discussion of "Future Frontiers for Tax Research: A Triangulation Approach" with Jon Davis and David Guenther at the 1999 American Taxation Association Midyear Meeting.
  • Discussant for "The optimal elasticity of taxable income" by Joel Slemrod and Wojchiech Kopczuk at the 1999 University of North Carolina Tax Symposium.
  • Participant in panel discussion of "Alternatives to the current structure of UBIT" with Catherine Livingston and Douglas Mancino at the 1999 UBIT conference at The Hauser Center for Nonprofit Organizations, Harvard University.
  • Presentation on tax/analytic research at the 2000 Pac-10 doctoral consortium, held at Arizona State University.
  • "Joint ventures between non-profit and for-profit organizations," presented at the 2000 Journal of the American Taxation Association conference.
  • Discussant for "The impact of deductibility limits on compensation contracts: A theoretical examination" at the 2001 Journal of the American Taxation Association conference.
  • Discussant for "Materiality and contingent tax liability reporting" at the 2001 University of Illinois Tax Research Symposium.
  • Discussant for "The interrelationship between estimated tax payments and taxpayer compliance" at the 2002 Journal of the American Taxation Association conference.
  • Participant in panel discussion of the Scholes-Wolfson tax research paradigm at the 2002 American Taxation Association midyear meeting.
  • "Fundamentals of shareholder tax capitalization" (joint work with David Guenther), presented at the 2002 American Accounting Association convention.
  • "Valuation of a firm with a tax loss carryover" (joint work with Anja De Waegenaere and Jacco Wielhouwer) presented at the 2003 Journal of the American Taxation Association conference.
  • "Fundamentals of shareholder tax capitalization" (joint work with David Guenther), presented at the 2003 University of North Carolina Tax Symposium.
  • "Distribution policies of private foundations" (joint work with Robert Yetman), presented at the 2003 University of North Carolina Tax Symposium.
  • "The valuation relevance of reversing deferred tax liabilities" (joint work with David Guenther) presented at the 2003 American Accounting Association convention.
  • "Distribution policies of private foundations" (joint work with Robert Yetman), presented at the 2003 American Accounting Association convention.
  • Discussant for "Diversification and the taxation of capital gains and losses" at the 2003 University of Illinois Tax Research Symposium.
  • Participant in panel discussion on how to constructively review a journal submission at the 2004 American Taxation Association midyear meeting.
  • "How tax systems are responding to globalization," Tilburg University inaugural address, June 2004.
  • "Who benefits from multinational tax law ambiguity?" (co-authored with Anja De Waegenaere and Jacco Wielhouwer) presented at the 2004 American Accounting Association annual meeting.
  • "Dynamic tax planning with an application to estate freezes" (co-authored with Ken Klassen) presented at the 2004 American Accounting Association annual meeting.
  • Discussant for "The Effects of Governance on the Financial Reporting Quality of Nonprofit Organizations" at the 2004 conference on Governance in Not-for Profit and Self-Regulatory Organizations sponsored by the Federal Reserve Bank of New York and the Journal of Accounting and Economics.
  • "Who benefits from multinational tax law ambiguity?" (co-authored with Anja De Waegenaere and Jacco Wielhouwer) presented at the 2004 Contemporary Accounting Research conference.
  • Presented "The role of institutional philanthropy in nonprofit organization finance" (joint work with Joseph Cordes) at the National Center on Nonprofit Enterprise conference on Nonprofit Finance.
  • Participant in a panel discussion on managing teaching, service, and research across a variety of schools at the 2005 KPMG/ATA doctoral consortium.
  • Discussant for "Corporate tax planning in a Sarbanes-Oxley world" at the 2005 conference, Taxing Corporate Income in the 21st Century held at the University of Michigan.
  • Participant in a panel discussion on "Getting off to a good start" at the 2006 KPMG/ATA doctoral consortium.
  • Do tax-exempt investors mitigate the dividend tax penalty? (joint work with David Guenther), presented at the 2006 University of North Carolina Tax Symposium.
  • Presented "Tax Incentives versus Financial Reporting Costs: The Case of Internally Developed Intangible Assets" (co-authored with Leslie Robinson) at the July 2006 NBER Pre-conference on Financial Reporting and Taxation.
  • Do tax-exempt investors mitigate the dividend tax penalty? (joint work with David Guenther), presented at the 2006 American Accounting Association annual meeting.
  • Is the effective tax rate an effective performance measure? (joint work with Bob Halperin), presented at the 2006 American Accounting Association annual meeting.
  • Tax Incentives versus Financial Reporting Costs: The Case of Internally Developed Intangible Assets (co-authored with Leslie Robinson), presented at the December 2006 NBER Conference on Financial Reporting and Taxation.
  • Tax Incentives versus Financial Reporting Costs: The Case of Internally Developed Intangible Assets (co-authored with Leslie Robinson), presented at the December 2006 American Tax Policy Institute Conference on the Intersection of Tax Policy and Financial Reporting.
  • Corporate Governance in a Competitive Environment (co-authored with Phillip Stocken), presented at the January 2007 mid-year meeting of the Financial Accounting and Reporting Section of the American Accounting Association.
  • Presented "Taxation of international income and accounting valuation" (co-authored with Anja De Waegenaere) at the February 2007 mid-year meeting of the American Taxation Association.
  • Tax Incentives versus Financial Reporting Costs: The Case of Internally Developed Intangible Assets (co-authored with Leslie Robinson), presented at the June 2007 University of Oklahoma Accounting Research conference.
  • Corporate Governance in a Competitive Environment (co-authored with Phillip Stocken), presented at the August 2007 annual meeting of the American Accounting Association.
  • Presented "Taxation of international income and accounting valuation" (co-authored with Anja De Waegenaere) at the August 2007 annual meeting of the American Accounting Association.
  • Discussant for "A general paradox for investment decisions under uncertainty and low growth-interest rate differential" at the August 2007 annual meeting of the American Accounting Association.
  • Presented "Taxation of international income and accounting valuation" (co-authored with Anja De Waegenaere) at the November 2007 annual meeting of the National Tax Association.
  • FIN 48 and Tax Compliance (co-authored with Lillian Mills and Leslie Robinson), presented at the January 2008 North Carolina Tax Symposium.
  • FIN 48 and Tax Compliance (co-authored with Lillian Mills and Leslie Robinson), presented at the February 2008 American Taxation Association midyear meetings.
  • Corporate Governance in a Competitive Environment (co-authored with Phillip Stocken), presented at the April 2008 University of Texas Accounting Theory conference.
  • Presented "Licensing in the Self-Reporting Economy" (co-authored with Romana Autrey) at the August 2008 annual meeting of the American Accounting Association.
  • Presented "Transfer Pricing, Formulary Apportionment, and Productive Efficiency" (co-authored with Anja De Waegenaere) at the August 2008 annual meeting of the American Accounting Association.
  • FIN 48 and Tax Compliance (co-authored with Lillian Mills and Leslie Robinson), presented at the August 2008 annual meeting of the American Accounting Association.
  • Participated on a panel on FIN 48 and IAS 12 (liabilities for uncertain tax benefits) at the University of Illinois/Deloitte Tax Symposium in September 2008.
  • Presented "Inconsistent Transfer Prices and the Location of Mobile Capital" (coauthored with Anja De Waegeraere) at the Mobility and Tax Policy Conference held at the University of Tennessee in October 2008.
  • Presented "FIN 48 and Tax Compliance" (co-authored with Lillian Mills and Leslie Robinson) at the November 2008 National Taxation Association annual conference.
  • Participated on an editor’s panel at the AAA New Faculty Consortium in February 2009.
  • Presented "Inventory Method Choice and Product Market Competition" (co-authored with Dave Guenther) at the 2009 American Taxation Association mid-year meeting.
  • Discussant for "Optimal Separate Accounting vs. Optimal Formula Apportionment" at a 2009 conference on The Role of Firms in Tax Systems at the University of Michigan.
  • Presented "Inventory Method Choice and Product Market Competition" (co-authored with Dave Guenther) at the 2009 American Accounting Association annual meeting.
  • Served on a panel discussing FIN 48 disclosures at the 2009 University of Illinois Tax Symposium.
  • Presented "Multinational Taxation and R&D Investment" (co-authored with Anja De Waegenarer and Jacco Wielhouwer) at the 2009 National Tax Association annual meeting.
  • Discussant for "Investor Taxation in Open Economies" by Mihir Desai and Dhammika Dharmapala at the 2009 University of North Carolina Tax Symposium.
  • Participated on an editor’s panel at the 2010 KPMG/ATA Doctoral Consortium in February 2010.
  • Presented "Financial Accounting Measures of Tax Planning Aggressiveness" (coauthored with Anja De Waegenarer and Jacco Wielhouwer) at the 2010 American Tax Association mid-year meeting.
  • Presented “Financial Accounting Measures of Tax Planning Aggressiveness” (co-authored with Anja De Waegenarer and Jacco Wielhouwer) at the 2011 Accounting Research Symposium at the University of Houston.
  • Presented “The Net Present Value Effective Tax Rate” (co-authored with James Musumeci) at the 2011 American Accounting Association annual meeting.
  • Presented “The Value of Credible Disclosure in a Two-Stage R&D Race” (co-authored with Anja De Waegenarer and Jacco Wielhouwer) at the 2011 American Accounting Association annual meeting.
  • Discussed “Does Tax Deferral Enhance Firm Value?” at the 2011 University of Illinois Symposium on Tax Research.
  • Presented “Measuring Tax Preferences for Projects with Long-term Losses” (co-authored with James Musumeci) as the 2011 National Tax Association annual meeting.
  • Discussed “Liquidity, Investor-Level Tax Rates, and Expected Rates of Return” at the 2012 American Taxation Association midyear meeting.
  • Discussed “The Tradeoff between Tax Savings and Financial Reporting Costs: Public versus Private Firms in China” at the 2012 American Accounting Association annual meeting.
  • Presented “Corporate tax preferences: Identification and Accounting Measurement” (joint work with James Musumeci) at the University of Texas Doctoral Student Reunion conference.
  • Discussed “Thin Capitalization Rules and Multinational Firm Capital Structure” at the 2013 Oxford University Centre for Business Taxation Annual Symposium.
  • Discussed “Can CCCTB Alleviate Tax Discrimination of Loss-Making European Multinational Groups?” at the 2013 American Accounting Association annual meeting.
  • Presented “Formulary Apportionment and the Taxation of Income from Intangible Assets” at the Taxing Multinational Firms conference in Mannheim.
  • Discussed “Intellectual Property Box Regimes—Effective Tax Rates and Tax Policy Considerations” at the Taxing Multinational Firms conference in Mannheim.
  • Presented “Data Truncation Bias and the Mismeasurement of Corporate Tax Avoidance” at the 2014 American Taxation Association Midyear meeting.
  • Presented “Corporate tax preferences: identification and accounting measurement” (co-authored with James Musumeci) at the Pecha Kucha session at the 2014 American Taxation Association Midyear meeting.
  • Presented “Data Truncation Bias and the Mismeasurement of Corporate Tax Avoidance” at the 2014 American Accounting Association annual meeting.
  • Discussed “Utility-based Investment Neutral Tax Systems for Decisions of Taxpayers with Heterogeneous Risk Attitudes” at the 2014 American Accounting Association annual meeting.

Workshops

  • “Information acquisition in a tax compliance game” University of Michigan, New York University
  • “Relationship-specific investments and the transfer pricing paradox” University of Chicago, Duke University, Purdue University, Ohio State University, University of Waterloo, Columbia University, University of Texas
  • “Foreign investment decisions in the presence of real options” University of Iowa, University of Connecticut
  • “Voluntary binding arbitration as an alternative to Tax Court litigation” Pennsylvania State University, Northwestern University
  • “Fundamental properties of financial accounting measures of corporate income tax liabilities” University of Illinois, Laval University, University of Maryland, Pennsylvania State University
  • “The unrelated business income tax, cost allocation, and productive efficiency” Tuck School of Business at Dartmouth
  • “In search of profits: Measuring income from the unrelated commercial use of a tax- exempt organization’s assets.” Tilburg University, Wharton School of Business
  • “Fundamentals of shareholder tax capitalization” University of Iowa, University of Oklahoma, Washington University, Tilburg University, SUNY-Buffalo, University of Connecticut.
  • “Governing private foundations using the tax law” Tilburg University, Carnegie Mellon University
  • “Is the effective tax rate an effective performance measure?” Tilburg University
  • “Do tax-exempt investors mitigate the dividend tax penalty?” Tilburg University, Texas A&M University, Northwestern University
  • “Corporate governance in a competitive environment” Norwegian School of Economics and Business Administration, Tilburg University
  • “Taxing multinational firms: separate accounting or formulary apportionment?” University of Texas
  • “Multinational taxation and R&D investments” Temple University, Tilburg University
  • “Financial accounting measures of tax reporting aggressiveness” Florida State University
  • “The net present value effective tax rate” Tilburg University
  • “Patent races and R&D disclosures under U.S. GAAP and International Financial Reporting Standards” University of Connecticut
  • “Measuring Tax Preferences for Projects with Long-term Losses” Duke University
  • “When are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?” Tilburg University
  • “Formulary Apportionment and the Taxation of Income from Intangible Assets” Tilburg University
  • “Data Truncation Bias and the Mismeasurement of Corporate Tax Avoidance” Tilburg University, University of Illinois
  • “Tax Loss Carryovers in a Competitive Environment” Tilburg University, Paderborn University