Research fields: Corporate Taxation, Corporate Disclosure and Transparency, Capital Markets, Financial Analysts, Media, and Regulatory Scrutiny
Politically Induced IRS Exposure and Corporate Tax Transparency
Job Market Paper (solo-authored)
I examine how firms respond when political misalignment increases their exposure to IRS audits. Specifically, I investigate whether heightened audit risk leads firms to adjust their tax transparency, tax planning, and real investment decisions.
Press Coverage of Corporate Accounting Violations: (When) Does the Press Care?
with Jens Mueller (Paderborn University) and Johannes Voget (University of Mannheim)
We examine when and how the press covers corporate accounting violations following the announcement of enforcement actions, and how the resulting coverage shapes capital market reactions. We study both the intensity and tone of coverage and investigate how these responses vary with outlets’ political orientation and topical focus, distinguishing between left- and right-leaning outlets and between financial and non-financial press.
Management Guidance & Analyst Forecasts: The Peculiar Role of Tax Forecasting
with Dan Lynch (UW–Madison), Jens Mueller (Paderborn University) and Johannes Voget (University of Mannheim)
We examine to what extent firms can build a positive tax forecasting reputation with financial analysts. We investigate to what extent analysts rely on management-provided tax information and how this reliance changes during a sharp increase in tax information complexity, as measured by the introduction of the Tax Cuts and Jobs Act. We also look at how tax forecasting reputation interact with tax characterisitics.
GASB 77 & Corporate Investment
with Stacie Kelley (UW–Madison) and Jens Mueller (Paderborn University)
Circuit Split, Strategic Enforcement, and Tax Litigation: Evidence from Altera Corp. v. Commissioner
with Reeyarn Zhiyang Li (CUNEF University)
Tax Disclosure & Hostile Political Discourse
with Jens Mueller (Paderborn University)