Anne C. Ehinger
Assistant Professor
Department of Accounting
821 Academic Way, RBA 421
College of Business
Florida State University
Tallahassee, FL 32306
Email: aehinger@business.fsu.edu
Research Interests
Taxation, Financial Reporting and Informativeness of Tax Disclosures, Insurance Regulation
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.
"IRS Enforcement and Voluntary Tax Disclosure" with Joshua A. Lee, Bridget Stomberg, and Erin Towery, forthcoming at the Journal of the American Taxation Association
"Enterprise Risk Management and Corporate Tax Planning" with Evan M. Eastman and Jianren Xu, forthcoming at the Journal of Risk and Insurance
Working Papers
"Regulatory Capital and Deferred Tax Assets" with Evan M. Eastman and Cathryn Meegan, 2024.
Under review at Contemporary Accounting Research
"The Effects of Decoupling Financial and Tax Reporting on Earnings Persistence and Cash Flow Predictability" with Fabio Moraes da Costa, Wolfgang Schultze, and Samuel L. Tiras, 2024.
Under review at The Accounting Review
"The Usefulness of Increased Disclosures for Complex Estimates" with Evan M. Eastman and Andrea Tillet, 2024.
"Managerial discretion: Evidence from the Tax Cuts and Jobs Act of 2017" with James M. Carson and Evan M. Eastman, 2024.
"SEC Comment Letter Review and Analyst ETR Forecast Accuracy" (based on dissertation), 2020.
"Innovation and cost of capital: An examination of the 2010 Affordable Care Act" with Evan Eastman, 2019.