Research
Complete list of publications and working papers. Citations are on the Google Scholar and SSRN pages, and in the CV.
Forthcoming
- The (In)adequacy of Legal Contingency Reporting (with Allen, Standridge) — Review of Accounting Studies
- Predicting Anomalies (with Bowles, Reed, Ringgenberg) — Journal of Financial Economics
- Influencers as Information Intermediaries (with Campbell, Drake, Twedt) — Review of Accounting Studies
2026
- Social tax discontent and individual tax avoidance (with Belnap, Standridge, Williams) — The Accounting Review
- Explaining Corporate Tax Avoidance (with Belnap, Kroeger) — Management Science
2024
- Anomaly Time (with Bowles, Reed, Ringgenberg) — Journal of Finance, 79(5): 3543–3579
- Tax Boycotts (with Asay, Hoopes, Wilde) — The Accounting Review, 99(1): 1–29 ATA Best Manuscript 2026
- Hidden Wealth and Automatic Information Sharing (with Belnap, Williams) — Journal of Law and Economics, 67(4): 905–949
2023
- Earnings Virality (with Campbell, Drake, Twedt) — Journal of Accounting and Economics, 75(1): 101517
2020
- Information Flows Among Rivals and Corporate Investment (with Bernard, Blackburne) — Journal of Financial Economics, 136(2): 760–779
- Is There Information Content in Information Acquisition? (with Drake, Johnson, Roulstone) — The Accounting Review, 95(2): 113–139
2019
- Auditor Benchmarking of Client Disclosures (with Drake, Lamoreaux, Quinn) — Review of Accounting Studies, 24: 393–425
2017
- IRS Attention (with Bozanic, Hoopes, Williams) — Journal of Accounting Research, 55: 79–114
- Changes in Corporate Effective Tax Rates Over 25 Years (with Dyreng, Hanlon, Maydew) — Journal of Financial Economics, 124: 441–463
- The Comovement of Investor Attention (with Drake, Jennings, Roulstone) — Management Science, 63: 2847–2867
- Who Uses Financial Statements? (with Drake, Quinn) — Accounting Horizons, 31: 55–68 Best Paper 2017
- The Internet as an Information Intermediary (with Drake, Twedt) — Review of Accounting Studies, 22: 543–576
- An Examination of Firms' Responses to Tax Forgiveness (with Shevlin, Williams) — Review of Accounting Studies, 22: 577–607
2012 – 2016
- March Market Madness: The Impact of Value-Irrelevant Events on the Market Pricing of Earnings News (with Drake, Gee) — Contemporary Accounting Research (2016), 33: 172–203
- The Usefulness of Historical Accounting Reports (with Drake, Roulstone) — Journal of Accounting and Economics (2016), 61: 448–464
- Does Use Tax Evasion Provide a Competitive Advantage to E-tailers? (with Hoopes, Williams) — National Tax Journal (2016), 69: 133–168
- Taking the Long Way Home: U.S. Tax Evasion and Offshore Investments (with Hanlon, Maydew) — Journal of Finance (2015), 70: 257–287
- Market (In)attention and the Timing of Earnings Announcements (with deHaan, Shevlin) — Journal of Accounting and Economics (2015), 60: 36–55
- The Determinants and Consequences of Information Acquisition via EDGAR (with Drake, Roulstone) — Contemporary Accounting Research (2015), 32: 1128–1161 FARS Best Paper
- Optimistic Reporting and Pessimistic Investing: Do Pro Forma Earnings Disclosures Attract Short Sellers? (with Christensen, Drake) — Contemporary Accounting Research (2014), 31: 67–102
- The Reputational Costs of Tax Avoidance (with Gallemore, Maydew) — Contemporary Accounting Research (2014), 31: 1103–1133
- Exploring the Role that Delaware Plays as a Domestic Tax Haven (with Dyreng, Lindsey) — Journal of Financial Economics (2013), 108: 751–772
- Can Short Restrictions Actually Increase Informed Short Selling? (with Kolasinski, Reed) — Financial Management (2013), 42: 155–181
- The Effects of Dividend Taxation on Short Selling and Market Quality (dissertation) — The Accounting Review (2013), 88: 1833–1856
- The Information Content of Annual Earnings Announcements and IFRS Adoption (with Maydew, Landsman) — Journal of Accounting and Economics (2012), 53: 34–54
- Investor Information Demand: Evidence from Google Searches (with Drake, Roulstone) — Journal of Accounting Research (2012), 50: 1001–1040
Working Papers
- Measuring Multinationality (with Fox, Judd, Kerr)
- Social Media Algorithms as Information Intermediaries (with Drake, Koenraadt, Twedt)
- Factor Time (with Bowles, Reed, Ringgenberg)
Publications with Students
- The Corporate AMT Is Still Raising Very Little Revenue (with Ethington, Hoopes) — Tax Notes, May 18, 2026
- The Corporate AMT Raises Little Revenue. Rescore and Repeal It. (with Ethington, Hoopes) — Tax Notes, May 21, 2025