Works (10)

Updated: July 5th, 2023 15:44

2020 journal article

Analysts, Taxes, and the Information Environment

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

By: S. Kim*, A. Schmidt n & K. Wentland*

co-author countries: United States of America 🇺🇸
author keywords: analysts; taxes; information environments
Sources: Web Of Science, ORCID
Added: April 6, 2020

2020 journal article

Assessing Tax Risk: Practitioner Perspectives

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

By: S. Neuman*, T. Omer* & A. Schmidt n

co-author countries: United States of America 🇺🇸
Sources: Web Of Science, ORCID
Added: May 8, 2020

2013 journal article

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

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

By: P. Lisowsky*, L. Robinson & A. Schmidt n

co-author countries: United States of America 🇺🇸
Sources: Web Of Science, ORCID
Added: August 6, 2018

2013 journal article

Firm and Investor Responses to Uncertain Tax Benefit Disclosure Requirements

The Journal of the American Taxation Association.

author keywords: FIN 48 (ASC 740-10); proprietary costs; disclosure quality; tax avoidance
Source: ORCID
Added: July 29, 2020

2012 journal article

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

The Journal of the American Taxation Association.

author keywords: earnings management; effective tax rates; quarterly earnings
Source: ORCID
Added: July 29, 2020

2011 journal article

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

National Tax Journal.

author keywords: research and development; tax credits; research and experimentation tax credit; tax incentives
Source: ORCID
Added: July 29, 2020

2008 journal article

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.

By: G. Iyer*, A. Schmidt* & A. Seetharaman*

co-author countries: United States of America 🇺🇸
author keywords: Tax progressivity; Standardized tax rates; Average tax rates; Decomposition; Income inequality
Sources: Crossref, ORCID
Added: June 6, 2020

2007 journal article

DISCUSSION OF Tax Misreporting and Avoidance by Nonprofit Organizations

Journal of the American Taxation Association.

Source: ORCID
Added: July 29, 2020

2006 journal article

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

The Accounting Review.

author keywords: market efficiency; effective tax rates; earnings persistence; valuation
Source: ORCID
Added: July 29, 2020

2005 journal article

“Secondary Evasion” and the Earned Income Tax Credit

The Journal of the American Taxation Association.

Source: ORCID
Added: July 29, 2020

Employment

Updated: August 3rd, 2019 15:26

2011 - present

North Carolina State University Raleigh, NC, US
Associate Professor Accounting

Education

Updated: August 3rd, 2019 15:28

1998 - 2004

Arizona State University Tempe, AZ, US
PhD Accounting