Anne C. Ehinger

Research Interests

Taxation, Financial Reporting and Informativeness of Tax Disclosures, Insurance Regulation

CV (August 2025) Google Scholar SSRN Homepage 

Education

Ph.D. Accounting, University of Georgia, 2017

M.B.A. Accounting, Indiana University, 2005

B.S. Accounting & Finance, Indiana University, 2004

Published Papers

"Tax-related mandatory risk factor disclosures, future profitability, and stock returns" with John L. Campbell, Mark Cecchini, Anna M. Cianci, and Edward M. Werner, 2019, Review of Accounting Studies, 24: 264-308.

"Enterprise Risk Management and Corporate Tax Planning" with Evan M. Eastman and Jianren Xu, 2024, Journal of Risk and Insurance, 91(3): 529-566.

"IRS Enforcement and Voluntary Tax Disclosure" with Joshua A. Lee, Bridget Stomberg, and Erin Towery, 2025, Journal of the American Taxation Association, 47(1): 85-119.

Working Papers

"Regulatory Capital and Deferred Tax Assets" with Evan M. Eastman and Cathryn Meegan, 2025.

• Conditionally accepted at Contemporary Accounting Research

"The Effects of Disconnecting Group and Parent Accounts on Earnings Persistence and Cash Flow Predictability" with Fabio Moraes da Costa, Wolfgang Schultze, and Samuel L. Tiras, 2025.

• Revise and resubmit at Contemporary Accounting Research

"The Usefulness of Increased Disclosures for Complex Estimates: Evidence from the Claim Loss Reserve" with Evan M. Eastman and Andrea Tillet, 2025.

"Managerial Discretion and Ownership Structure: An Examination of Earnings Management in the Insurer Loss Reserve Surrounding the 2017 Tax Cuts and Jobs Act" with James M. Carson and Evan M. Eastman, 2025.

"SEC Comment Letter Review and Analyst ETR Forecast Accuracy" (based on dissertation), 2020.