Current Research Topics

Effect of taxation on capital structure and investment decisions, tax policy and its implications, production and role of financial information

Selected Publications

With G. Plesko, "The Relation between Financial and Tax Reporting Measures of Income," The Tax Law Review, Spring 2002; with E. Harwood, "Tax Clienteles and Debt Maturity," Journal of the American Taxation Association, 22(2), Fall 2000; with D. Sharp and N. Travlos, "An Empirical Study of the Consequences of U.S. Tax Rules for International Acquisitions by U.S. Firms," The Journal of Finance, 49(5), December 1994; "The Role of Taxes in Early Debt Retirement," Journal of the American Taxation Association, 16, Spring 1994; with R. Smith, "The Effect of the Economic Recovery Tax Act of 1981 and the Tax Reform Act of 1986 on the Distribution of Effective Tax Rates," Journal of Accounting and Public Policy, 13(4), Winter 1994; "Earnings Management of Firms Subject to the Alternative Minimum Tax," Journal of the American Taxation Association, 14, Fall 1992

Working Papers

With G. Plesko, "Corporate Philanthropy: A Substitute for Traditional Marketing?"; with J. Guo, "Information Intermediation in China’s Emerging Markets: The Role of Powerful Auditors"; with J. Cohen, "The Lemons Problem in Financial Reporting and How Auditing Can Be the Solution: A Classroom Exercise"; with G. Plesko, "Self-Disclosure and Selection Bias in Studies of AMTMotivated Behavior"

Awards

Fulbright Scholar, Sogang University, Fall 2003

Professional Activities

Academic positions: Tuck School of Business, 2005–present; Visiting Professor of Accounting, Massachusetts Institute of Technology, 2001; Faculty Director, MSA Program, 2000–present, Associate Professor of Accounting, 1989–present, Boston College; Instructor and Teaching Assistant, Boston University, 1985–89

Nonacademic positions: Senior Auditor, General Electric Company, 1982–85

Editorial positions: Editorial Board, Journal of the American Taxation Association, 1995–98; Ad Hoc Reviewer, Accounting Horizons, Contemporary Accounting Research, Financial Management, Journal of Accounting and Public Policy, Journal of Accounting Research, Journal of Economics and Business, Journal of the American Taxation Association, National Tax Journals