Accounting

Momentum Builds for Tax-Free Tips with Nathan Goldman

Lewellen, C. (2025, March 11). https://poole.ncsu.edu/thought-leadership/article/momentum-builds-for-tax-free-tips/

Should North Carolina Exempt NIL Income From Income Tax?

Lewellen, C., & Goldman, N. (2025, April 8). https://poole.ncsu.edu/thought-leadership/article/should-north-carolina-exempt-nil-income-from-income-tax/

Endogeneity and the economic consequences of tax avoidance

Contemporary Accounting Research, 42(1), 702–730.

Arch Manning's $6.5 Million NIL Valuation Includes A Big Tax Advantage

Goldman, N. (2025, March 24). Forbes. https://www.forbes.com/sites/nathangoldman/2025/03/24/arch-mannings-65-million-nil-valuation-includes-a-big-tax-advantage/

Addressing grand challenges: the problem of accountability for the corporate form

Taylor, E. Z., & Williams, P. F. (2025, February 26). ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL, Vol. 2.

Institutional Ties and Publications in Top Accounting Journals

Management Science.

Climate change risks and business resilience strategies

An Unexpected Tax Burden: How North Carolina Will Tax Your Gambling Income Even if You Have Net Losses

Lewellen, C., & Goldman, N. (2024, April 24). https://poole.ncsu.edu/thought-leadership/article/an-unexpected-tax-burden-how-north-carolina-will-tax-your-gambling-income-even-if-you-have-net-losses/

Inside Shohei Ohtani’s Unusual Contract

Lewellen, C., & Goldman, N. (2024, September 23). https://poole.ncsu.edu/thought-leadership/article/inside-shoehei-ohtanis-unusual-contract/

Tax Law Changes Are On The Ballot

Lewellen, C., & Goldman, N. (2024, October 23). https://poole.ncsu.edu/thought-leadership/article/tax-law-changes-are-on-the-ballot/

The ABCs of LLCs (and C and S Corps, Too)

Lewellen, C., & Goldman, N. (2024, May 31). https://poole.ncsu.edu/thought-leadership/article/the-abcs-of-llcs-and-c-and-s-corps-too/

The Pros and Cons of Wealth Taxes

Lewellen, C., & Goldman, N. (2024, October 23). https://poole.ncsu.edu/thought-leadership/article/the-pros-and-cons-of-wealth-taxes/

The Tax Bill for NIL

Lewellen, C., & Goldman, N. (2024, September 5). https://poole.ncsu.edu/thought-leadership/article/the-tax-bill-for-nil/

The Tax Implications of Olympic Prizes

Lewellen, C., & Goldman, N. (2024, July 29). https://poole.ncsu.edu/thought-leadership/article/the-tax-implications-of-olympic-prizes/

What If Tips Didn’t Get Taxed?

Lewellen, C., & Goldman, N. (2024, August 26). https://poole.ncsu.edu/thought-leadership/article/what-if-tips-didnt-get-taxed/

Addressing Grand Challenges: The Problem of Accountability for the Corporate Form

2024 SASE Conference. Presented at the 2024 SASE Conference, University of Limerick, Limerick, Ireland.

Does Complex Regulation Create Insider Trading Opportunities?

SSRN Electronic Journal.

A Discussion of Risks Associated with Diverging State Government Policies and Regulations

NC State ERM Initiative Advisory Board Meeting. Presented at the NC State ERM Initiative Advisory Board Meeting.

Evaluating Long-Term Risks

NC State ERM Initiative Enterprise Risk Management: Evaluating Your Organization’s Approach Workshop. Presented at the NC State ERM Initiative Enterprise Risk Management: Evaluating Your Organization’s Approach Workshop.

Evaluating Risk Identification Processes

NC State ERM Initiative Enterprise Risk Management: Evaluating Your Organization’s Approach Workshop. Presented at the NC State ERM Initiative Enterprise Risk Management: Evaluating Your Organization’s Approach Workshop.

Inside Shohei Ohtani’s Unusual Contract

Goldman, N., & Lewellen, C. (2024, September 23). https://poole.ncsu.edu/thought-leadership/article/inside-shoehei-ohtanis-unusual-contract/

Tax Law Changes Are On The Ballot

Lewellen, C., & Goldman, N. (2024, October 23). https://poole.ncsu.edu/thought-leadership/article/tax-law-changes-are-on-the-ballot/

The Tax Bill for NIL

Goldman, N., & Lewellen, C. (2024, September 5). https://poole.ncsu.edu/thought-leadership/article/the-tax-bill-for-nil/

The Tax Implications of Olympic Prizes

Lewellen, C., & Goldman, N. (2024, July 29). https://poole.ncsu.edu/thought-leadership/article/the-tax-implications-of-olympic-prizes/

The Challenge of Challenging Tax Laws as Unconstitutionally Vague

The ATA Journal of Legal Tax Research.