Ph.D. Accounting, University of Washington, 2002.
MAcc (emphasis: Taxation), University of Missouri-St. Louis, 1996.
BBA (Summa Cum Laude), Eastern Illinois University, 1993.
2012–present Massachusetts Institute of Technology, Howard W. Johnson Professor
Oct-Dec 2015 Visiting Professor, Oxford University, Said Business School
Summer 2015 Fellow, House Ways and Means Committee Tax Staff, U.S. Congress
2009–2012 Massachusetts Institute of Technology, Associate Professor (with tenure)
2006–2009 University of Michigan, Associate Professor of Accounting (with tenure)
2002–2006 University of Michigan, Assistant Professor of Accounting
Current Editorial Positions
Editor, Journal of Accounting and Economics
2016 Committee on Ways and Means hearing “Global Tax Environment in 2016 and Implications for International Tax Reform,” February 24.
2012 Senate Committee on Finance hearing “Tax Reform Options: Capital Investment and Manufacturing,” March 6.
2012 U.S. House Committee on Ways and Means hearing “The Interaction of Tax and Financial Accounting on Tax Reform,” February 8.
“The Effect of Repatriation Tax Costs on U.S. Multinational Investment,” with Rebecca Lester and Rodrigo Verdi. Journal of Financial Economics, vol. 116, 2015, p. 179-196.
“Taking the Long Way Home: U.S. Tax Evasion and Offshore Investments in U.S. Equity and Debt Markets,” with Ed Maydew and Jacob Thornock, Journal of Finance, vol. 70 (1), 2015, p. 257-287.
“What do Firms do When Dividend Tax Rates Change? An Examination of Alternative Payout Responses,” with Jeffrey Hoopes. Journal of Financial Economics, vol. 114 (1), 2014, p. 105-124.
“Incentives for Tax Planning and Avoidance: Evidence from the Field,” with John Graham, Terry Shevlin, and Nemit Shroff, The Accounting Review, v. 89, 2014, p. 991-1024.
“Real Effects of Accounting Rules: Evidence from Multinational Firms’ Investment Location and Repatriation Decisions,” with John Graham and Terry Shevlin, Journal of Accounting Research, vol. 49, March 2011, p. 137-188.
“A Review of Tax Research,” with Shane Heitzman, Journal of Accounting and Economics, vol. 50, December 2010, p. 127-178. American Taxation Association Outstanding Manuscript Award, 2012
“Barriers to Mobility: The Lockout Effect of U.S. Taxation of Worldwide Corporate Profits,” with John Graham and Terry Shevlin, National Tax Journal, vol. 63, Dec. 2010, p. 1111-1144.
“The Effects of Managers on Corporate Tax Avoidance,” with Scott Dyreng and Ed Maydew, The Accounting Review, vol. 85, July 2010, p. 1163-1189. American Taxation Association Outstanding Manuscript Award, 2013.
“Book-Tax Conformity: Implications for Multinational Firms,” with Ed Maydew, National Tax Journal, vol. 62, March 2009, p. 127-153. Forum/invited paper.
“What Does Tax Aggressiveness Signal? Evidence from Stock Price Reactions to News about Tax Shelter Involvement,” with Joel Slemrod, Journal of Public Economics, vol. 93, February 2009, p. 126-141.
“An Unintended Consequence of Book-Tax Conformity: A Loss of Earnings Informativeness,” with Ed Maydew and Terry Shevlin, Journal of Accounting and Economics, vol. 46, December 2008, p. 294-311.
“Long Run Corporate Tax Avoidance,” with Scott Dyreng and Ed Maydew, The Accounting Review, vol. 83, January 2008, p. 61-82.
“An Empirical Examination of Corporate Tax Noncompliance,” with Lillian Mills and Joel Slemrod, in Taxing Corporate Income in the 21st Century, A. Auerbach, J. R. Hines Jr., and J. Slemrod (eds.). Cambridge University Press, 2007. Invited paper.
“The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences,” The Accounting Review, vol. 80, January 2005, p. 137-166. 2003 ATA/PriceWaterhouseCoopers Best Tax Dissertation Award, 2003 Financial Accounting and Reporting Section of the American Accounting Association Best Financial Accounting Dissertation Award.
“Book-Tax Conformity for Corporate Income: An Introduction to the Issues,” with Terry Shevlin, Tax Policy and the Economy, No. 19, 2005, edited by James M. Poterba. National Bureau of Economic Research, Cambridge, MA. Invited paper.
“How Much Will Firms Pay for Earnings That Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings,” with Merle Erickson and Ed Maydew, The Accounting Review, vol. 79, April 2004, p. 387-408.
“What Can We Infer About a Firm’s Taxable Income from its Financial Statements?” National Tax Journal, vol. 56, Dec. 2003, p. 831-863. Invited paper, presented at the Brookings Institute.
“Are Executive Stock Options Associated With Future Earnings?” with Shiva Rajgopal and Terry Shevlin, Journal of Accounting and Economics, December 2003, p. 3-43. Best Paper Award at the 2002 Journal of Accounting and Economics Conference.
“How a Patent Box Would Affect the U.S. Biopharmaceutical Sector” with Ike Brannon. Tax Notes, February 2, 2015, vol. 146 (5), p. 635-639.