Archival Tax Research

The objective of this course is to enhance your ability to critically evaluate and conduct empirical tax accounting research. This course is also intended to expand your understanding of the interactions between income taxes, financial reporting, and corporate stakeholders, such as investors, analysts, auditors, media, and governmental regulators. In addition to introducing you to tax research that overlaps with research in financial and managerial accounting, corporate finance, and economics, this course should also help you develop:

1. An appreciation for the role of theory in applied work.
2. An understanding of research designs commonly used in accounting and finance.
3. The skills necessary to design and conduct empirical research.
4. Skills to identify research projects with potential for publication in premier journals.

To achieve these objectives we will read and discuss seminal and recent archival tax research.

Date:

June 19-22, 2023

Location:

Teerhof 58, 28199 Bremen

Course Language:

English

Webpage:  https://kelley.iu.edu/faculty-research/faculty-directory/profile.cshtml?id=SOREGO

Google Scholar Profile:  https://scholar.google.com/citations?user=sNVUL64AAAAJ&hl=en

Professor Rego is the KPMG Professor of Accounting at Indiana University. Her research examines how taxes affect decisions by managers, investors, and other corporate stakeholders. She has published articles in The Accounting Review, Journal of Accounting and Economics, Journal of Accounting Research, Contemporary Accounting Research, Review of Accounting Studies, the Journal of the American Taxation Association, and the Journal of Law and Economics. She has served as Editor at The Accounting Review (2017-2020), the Journal of the American Taxation Association (2020-2023), and Accounting Horizons (2015-2018). Prior to joining Indiana University in 2011, Professor Rego was an Associate Professor at the University of Iowa (1999-2011). She earned her PhD from the University of Michigan in 1999. She worked as Tax Staff at Arthur Anderson LLP (1993-1995) and as a Corporate Income Tax Auditor for the New York State Department of Tax & Finance (1991-1993).