Nathan Chad Goldman

Works (10)

Updated: July 18th, 2024 05:03

2023 journal article

Did FASB Interpretation Number 48 (FIN 48) Affect Noninnovative Corporate Investment?

JOURNAL OF THE AMERICAN TAXATION ASSOCIATION, 46(1), 57–81.

By: N. Goldman n

author keywords: FIN 48; noninnovative investment; capital expenditures; mergers and acquisitions; tax disclosure
Source: Web Of Science
Added: July 17, 2024

2023 article

Disclosure of tax-related critical audit matters and tax-related outcomes

Drake, K. D., Goldman, N. C., Lusch, S. J., & Schmidt, J. J. (2024, January 29). CONTEMPORARY ACCOUNTING RESEARCH.

By: K. Drake*, N. Goldman n, S. Lusch * & J. Schmidt *

author keywords: critical audit matters; expanded audit reports; financial reporting quality; tax avoidance; tax reporting; tax-related earnings management; evitement fiscal; gestion du resultat lie a l'impot; qualite de l'information financiere; questions critiques de l'audit; rapports d'audit elabores; rapports fiscaux
Source: Web Of Science
Added: February 12, 2024

2023 article

IRS scrutiny and corporate innovation

Goldman, N., Lampenius, N., Radhakrishnan, S., Stenzel, A., & Almeida, J. E. (2023, November 29). CONTEMPORARY ACCOUNTING RESEARCH.

By: N. Goldman n, N. Lampenius *, S. Radhakrishnan *, A. Stenzel * & J. Almeida *

author keywords: FIN 48; incremental innovation; IRS scrutiny; patents; radical innovation; unrecognized tax benefits
UN Sustainable Development Goals Color Wheel
UN Sustainable Development Goal Categories
9. Industry, Innovation and Infrastructure (OpenAlex)
Source: Web Of Science
Added: December 11, 2023

2022 article

Aggressive Tax Planning and Labor Investments

Traini, S., Goldman, N. C., & Lewellen, C. M. (2022, April 5). JOURNAL OF ACCOUNTING AUDITING AND FINANCE.

By: S. Traini *, N. Goldman n & C. Lewellen n

author keywords: tax planning; tax uncertainty; labor investment
UN Sustainable Development Goals Color Wheel
UN Sustainable Development Goal Categories
8. Decent Work and Economic Growth (OpenAlex)
Source: Web Of Science
Added: April 18, 2022

2022 journal article

Executive compensation, individual-level tax rates, and insider trading profits

JOURNAL OF ACCOUNTING & ECONOMICS, 76(1).

By: N. Goldman n & N. Ozel *

author keywords: Insider trading; Executive compensation; Individual-level taxes
Source: Web Of Science
Added: September 5, 2023

2021 article

Do Financing Constraints Lead to Incremental Tax Planning? Evidence from the Pension Protection Act of 2006*

Campbell, J. L., Goldman, N. C., & Li, B. (2021, June 29). CONTEMPORARY ACCOUNTING RESEARCH.

By: J. Campbell *, N. Goldman n & B. Li *

author keywords: financing constraints; tax planning; Pension Protection Act of 2006; off-balance sheet financing; investment
Source: Web Of Science
Added: July 12, 2021

2021 journal article

Does task-specific knowledge improve audit quality: Evidence from audits of income tax accounts*

ACCOUNTING ORGANIZATIONS AND SOCIETY, 99.

By: N. Goldman n, M. Harris * & T. Omer *

author keywords: Income tax audit quality; Tax restatements; Task expertise; Income tax complexity; Task-specific expertise
Source: Web Of Science
Added: June 6, 2022

2021 journal article

Foreign Employment, Income Shifting, and Tax Uncertainty

ACCOUNTING REVIEW, 97(2), 183–212.

By: K. Drake*, N. Goldman n & F. Murphy

author keywords: foreign employment; income shifting; tax uncertainty
UN Sustainable Development Goals Color Wheel
UN Sustainable Development Goal Categories
1. No Poverty (Web of Science)
10. Reduced Inequalities (Web of Science)
Source: Web Of Science
Added: April 4, 2022

2020 journal article

Audit Office Industry Diversity and Audit Quality

JOURNAL OF ACCOUNTING AUDITING AND FINANCE, 37(4), 777–805.

By: E. Beardsley *, N. Goldman n & T. Omer *

author keywords: audit quality; industry diversity; industry expertise; knowledge management; restatements
Source: Web Of Science
Added: August 24, 2020

2020 journal article

Board Risk Oversight and Corporate Tax-Planning Practices

JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH, 33(1), 7–32.

By: M. Beasley n , N. Goldman n, C. Lewellen n & M. McAllister*

author keywords: board risk oversight; tax-planning practices; enterprise risk management; tax-planning levels; tax-planning volatility
Sources: Web Of Science, NC State University Libraries
Added: June 10, 2021

Citation Index includes data from a number of different sources. If you have questions about the sources of data in the Citation Index or need a set of data which is free to re-distribute, please contact us.

Certain data included herein are derived from the Web of Science© and InCites© (2025) of Clarivate Analytics. All rights reserved. You may not copy or re-distribute this material in whole or in part without the prior written consent of Clarivate Analytics.