Faculty Directory

Leslie A. Robinson

Associate Professor of Business Administration

E-Mailleslie.a.robinson@tuck.dartmouth.edu

Phone603-646-4018

DegreeBS/MSA, Wayne Calloway School of Business and Accountancy, Wake Forest University, 1999; PhD, Kenan-Flagler Business School, The University of North Carolina at Chapel Hill, 2006

AREAS OF EXPERTISEFinancial reporting and taxation

Current Research Topics

  • Interaction between financial reporting and tax policy
  • Financial reporting and taxation issues pertaining to multinational operations

Selected Publications

  • Blouin, J. and L. Robinson. 2014. Insights from the initial post-implementation review of FIN 48. Conditionally accepted at Accounting Horizons.
  • Robinson, L., and P. Stocken. 2013. Location of decision-rights within multinational firms. Journal of Accounting Research 51(5): 1261-1297.
  • Robinson, L., and A. Schmidt. 2013. Firm and investor responses to uncertain tax benefit disclosure requirements. Journal of the American Taxation Association 35(2): 85-120.
  • Lisowsky, P., L. Robinson, and A. Schmidt. 2013. Do publicly disclosed tax reserves tell us about privately disclosed tax shelter activity? Journal of Accounting Research 51(3): 583-629.
  • Blouin, J, L. Krull, and L. Robinson. 2012. Is U.S. multinational dividend repatriation policy influenced by reporting incentives? The Accounting Review 87(5): 1463-1491.
  • Robinson, L., and J. Slemrod. 2012. Understanding multidimensional tax systems. International Tax and Public Finance 19(2): 237-267.
  • Mills, L., L. Robinson, and R. Sansing. 2010. FIN 48 and tax compliance. The Accounting Review 85(5): 1721-1742.
  • Robinson, L. 2010. Do firms incur costs to avoid reducing pre-tax earnings? Evidence from the accounting for low-income housing tax credits. The Accounting Review 85(2): 637-669.
  • Robinson, L., and R. Sansing. 2008. The effect of “invisible” tax preferences on investment and tax preference measures. Journal of Accounting and Economics 46: 389-404.

Working Papers

  • With J. Blouin and L. Krull, "Where in the World are “Permanently Reinvested” Earnings?"
  • With D. Creal, J. Rogers, and S. Zechman, "The Multinational Advantage"
  • With P. Stocken, "Location of Decision-Rights Within Multinational Firms"
  • With K. Lewellen, “Internal Ownership Structures of U.S. Multinational Firms”

Awards

  • Alfred P. Sloan Foundation research grant, 2012
  • Fama-Miller Center research grant, Booth School of Business, The University of Chicago, 2011
  • International Tax Policy Forum research grant, 2009 and 2010
  • Initiative on Global Markets research grant, Booth School of Business, The University of Chicago, 2009
  • American Institute of Certified Public Accountants Candidate High Distinction Report, 1999
  • Calloway School Fellowship, 1998–99

Professional Activities

Academic positions

  • Visiting researcher, Centre for Business Taxation, Oxford University, Spring 2013
  • McKinsey & Company, 2009–present (early tenure learning)
  • BEA Special Sworn Employee, 2007–present; Tuck School of Business, 2006–present
  • Adjunct Professor, Kenan-Flagler Business School, University of North Carolina at Chapel Hill, 2001–03

Nonacademic positions

  • Tax Manager, Wachovia Corporation, 2001–02
  • Tax Senior, Ernst & Young LLP, 1999–2001

Research & Teaching

Professor Robinson teaches Tuck's financial accounting core course. Her research interests include the interaction of tax and accounting policy, and the tax and accounting issues associated with foreign operations.