Areas of Expertise

Intersection of financial accounting and tax law; financial accounting and tax law issues pertaining to multinational firms, tax policies for intellectual property

Articles published in refereed journals

• With S. Bradley and M. Ruf, "The impact of intellectual property box tax regimes on the M&A market," Journal of Accounting and Economics, forthcoming.
• With J. Blouin and L. Krull, "A Festschrift in Honor of Harry Grubert: Harry's Influence on the Research of Academic Accountants," National Tax Journal (March) Forum Section, 72 (1), 215–236, 2019
• With J. Hoopes and J. Slemrod, "Public Tax-Return Disclosure," Journal of Accounting and Economics, 66(1), 2018
• With J. Blouin and J. Seidman, "Conflicting Transfer Pricing Incentives and the Role of Coordination," Contemporary Account Research, 35(1), 2018
• With B. Stomberg and E. Towery, "One Size Does Not Fit All: How the Uniform Rules of FIN 48 Affect the Relevance of Income Tax Accounting," The Accounting Review, 91(4), 2016
• With S. Bradley and E. Dauchy, "Cross-Country Evidence on the Preliminary Effects of Patent Box Regimes on Patent Activity and Ownership," National Tax Journal, 68(4), 2015
• With J. Blouin, "Insights from Academic Participation in the FAF’s Initial PIR: The PIR of FIN 48," Accounting Horizons, 28(3), 2014
• With P. Stocken, "Location of Decision-Rights Within Multinational Firms," Journal of Accounting Research, 51(5), 2013
• With A. Schmidt, "Firm and Investor Responses to Uncertain Tax Benefit Disclosure Requirements," Journal of the American Taxation Association, 35(2), 2013
• With P. Lisowsky and A. Schmidt, "Do Publicly Disclosed Tax Reserves Tell Us about Privately Disclosed Tax Shelter Activity?" Journal of Accounting Research, 51(3), 2013
• With J. Blouin and L. Krull, "Is U.S. Multinational Dividend Repatriation Policy Influenced by Reporting Incentives?" The Accounting Review, 87(5), 2012
• With J. Slemrod, "Understanding Multidimensional Tax Systems," International Tax and Public Finance, 19(2), 2012
• With L. Mills and R. Sansing, "FIN 48 and Tax Compliance," The Accounting Review, 85(5), 2010
• "Do Firms Incur Costs to Avoid Reducing Pre-Tax Earnings? Evidence from the Accounting for Low-Income Housing Tax Credits," The Accounting Review, 85(2), 2010
• With R. Sansing, "The Effect of ‘Invisible’ Tax Preferences on Investment and Tax Preference Measures," Journal of Accounting and Economics, 46, 2008

Ongoing projects

Research Projects (ongoing)

• With J. Blouin. "Double counting accounting: How much profit of multinational enterprises is really in tax havens?," Status: Revise and resubmit at Journal of Public Economics.
• With K. Markle, "Negotiated Tax Havens," Status: Under review
• With H. Amberger,  "The effect of U.S. tax reform on foreign acquisitions," Status: Under review
• L. Robinson, "Income and non-income tax minimization: Complements or substitutes?," Status: Work in progress.

Commissioned work (completed)

• With J. Blouin, "Academic research on FIN 48. Prepared for the Financial Accounting Foundations,' Post-Implementation Review of Financial Accounting Standards Board Interpretation No. 48," 2011; Available at: http://ssrn.com/abstract=2191137
• With J. Blouin, “Academic research on SFAS 109. Prepared for the Financial Accounting Foundations’ Post-Implementation Review of Statement of Financial Accounting Standards No. 109,”  2013; Not approved for circulation by FAF.