Robert Hills
Assistant Professor of Accounting
Smeal College of Business - Pennsylvania State University
Email: roberthills@psu.edu
EDUCATION
Duke University - Fuqua School of Business, 2019
PhD – Business Administration, Major Area: Accounting
Brigham Young University, 2014
Master of Accountancy, PhD Prep Emphasis
B.S., Accounting (Economics Minor)
RESEARCH INTERESTS
Corporate Taxation
Financial Reporting Quality
Debt Contracting
PUBLICATIONS
State Sponsor of Terrorism Disclosure and SEC Financial Reporting Oversight (with Matthew Kubic and Bill Mayew) Journal of Accounting & Economics, 72(1).
Did the FASB Codification Reduce the Complexity of Applying US GAAP (with Oliver Binz and Matthew Kubic) Journal of Accounting Research, 61(5).
WORKING PAPERS
Tax Deficits and the Income Shifting of US Multinationals (with Scott Dyreng and Kevin Markle)
Measurement Error when Estimating Covenant Violations (with Scott Dyreng, Elia Ferracuti and Matthew Kubic)
Foreign Earnings Repatriations and Domestic Employment (with Scott Dyreng)
Contractual Complexity in Debt Agreements: The Case of EBITDA (with Adam Badawi, Elisabeth de Fontenay and Scott Dyreng)
Endogeneity and the Economic Consequences of Tax Avoidance (with Scott Dyreng, Christina Lewellen and Bradley Lindsey)
Accounting Information and Disaggregated Credit Risk (with Matthew Kubic and Katherine Schipper)
How do Tax-Based Pledgeability Limitations Affect Firm Value and Access to Capital? (solo-authored)
TEACHING EXPERIENCE
Intermediate Financial Accounting II
Fall 2019, Fall 2020, Fall 2021, Fall 2022