Andrew Philip Schmidt

Analysts, Taxes, and the Information Environment

JOURNAL OF THE AMERICAN TAXATION ASSOCIATION, 42(1), 103–131.

Assessing Tax Risk: Practitioner Perspectives

CONTEMPORARY ACCOUNTING RESEARCH, 37(3), 1788–1827.

Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity?

JOURNAL OF ACCOUNTING RESEARCH, 51(3), 583–629.

Firm and Investor Responses to Uncertain Tax Benefit Disclosure Requirements

The Journal of the American Taxation Association.

Bias in Quarterly Estimates of Annual Effective Tax Rates and Earnings Management

The Journal of the American Taxation Association.

Structural Change in the Research and Experimentation Tax Credit: Success or Failure?

National Tax Journal.

The effects of standardized tax rates, average tax rates, and the distribution of income on tax progressivity

Journal of Accounting and Public Policy, 27(1), 88–96.

DISCUSSION OF Tax Misreporting and Avoidance by Nonprofit Organizations

Journal of the American Taxation Association.

The Persistence, Forecasting, and Valuation Implications of the Tax Change Component of Earnings

The Accounting Review.

“Secondary Evasion” and the Earned Income Tax Credit

The Journal of the American Taxation Association.