Jaron H. Wilde

University of Iowa - Henry B. Tippie College of Business

Acquisitions

5020 Main Library

Iowa City, IA 52242-1000

United States

  • University of Iowa - Henry B. Tippie College of Business

SCHOLARLY PAPERS

23

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12,265

TOTAL CITATIONS
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Top 5,631

in Total Papers Citations

256

Scholarly Papers (23)

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1.

The Effect of Tax Abatement Disclosure on Municipal Financing *

Number of pages: 53 Posted: 30 Nov 2023
Lei Li, Liwei Weng, Jaron H. Wilde and Cheng (Colin) Zeng
Hong Kong Polytechnic University, Northeastern University - Accounting Group, University of Iowa - Henry B. Tippie College of Business and Hong Kong Polytechnic University
Downloads 2,052 (15,794)

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Government transparency, GASB 77, Tax abatement, Municipal bond JEL classification: G12, H11, H25, H74, H83

2.

Public Pressure and Corporate Tax Behavior

Downloads 1,841 (18,816)
Citation 77

Public Pressure and Corporate Tax Behavior

Fisher College of Business Working Paper No. 2014-02-003
Number of pages: 52 Posted: 01 Aug 2014 Last Revised: 24 Nov 2015
Scott Dyreng, Jeffrey L. Hoopes and Jaron H. Wilde
Duke University - Accounting, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Iowa - Henry B. Tippie College of Business
Downloads 1,841 (18,484)
Citation 77

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Public pressure, tax avoidance, reputation costs, disclosure, tax havens

Public Pressure and Corporate Tax Behavior

Journal of Accounting Research, Volume 54, Issue 1, Pages 147–186, March 2016
Posted: 22 Jun 2016
Scott Dyreng, Jeffrey L. Hoopes and Jaron H. Wilde
Duke University - Accounting, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Iowa - Henry B. Tippie College of Business

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Real Effects of Disclosure; Corporate Taxation; Corporate Reputation

3.

Whistleblowers and Outcomes of Financial Misrepresentation Enforcement Actions

Downloads 1,650 (22,256)
Citation 60

Whistleblowers and Outcomes of Financial Misrepresentation Enforcement Actions

Journal of Accounting Research, 56 (1), March 2018, 123-171., Mays Business School Research Paper No. 2506418
Number of pages: 56 Posted: 07 Oct 2014 Last Revised: 21 Feb 2023
Andrew C. Call, Gerald S. Martin, Nathan Y. Sharp and Jaron H. Wilde
Arizona State University (ASU) - School of Accountancy, American University - Kogod School of Business, Texas A&M University - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 1,650 (21,864)
Citation 60

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whistleblowers, enforcement actions, fraud, penalties, financial reporting, Securities and Exchange Commission

Whistleblowers and Outcomes of Financial Misrepresentation Enforcement Actions

Journal of Accounting Research, Vol. 56, No. 1, 2018, Mays Business School Research Paper No. 3165572
Posted: 06 May 2018
Andrew C. Call, Gerald S. Martin, Nathan Y. Sharp and Jaron H. Wilde
Arizona State University (ASU) - School of Accountancy, American University - Kogod School of Business, Texas A&M University - Department of Accounting and University of Iowa - Henry B. Tippie College of Business

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whistleblowers; enforcement actions; fraud; penalties; financial reporting; Securities and Exchange Commission

4.

Tax Boycotts

Number of pages: 57 Posted: 30 Mar 2021 Last Revised: 03 Jul 2022
H. Scott Asay, Jeffrey L. Hoopes, Jake Thornock and Jaron H. Wilde
University of Iowa - Department of Accounting, University of North Carolina (UNC) at Chapel Hill - Accounting Area, Brigham Young University and University of Iowa - Henry B. Tippie College of Business
Downloads 1,020 (45,095)
Citation 5

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tax boycotts, corporate tax activities, consumer survey, scanner data, foot traffic

5.

Investments in Tax Planning, Tax Avoidance and the New Economy Business Model

Downloads 858 (57,176)
Citation 4

Investments in Tax Planning, Tax Avoidance and the New Economy Business Model

2012 American Taxation Association Midyear Meeting: JATA Conference
Number of pages: 57 Posted: 09 Feb 2012 Last Revised: 14 Feb 2012
Thomas C. Omer, Connie D. Weaver and Jaron H. Wilde
University of Nebraska at Lincoln - School of Accountancy, Texas A&M University - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 686 (75,655)
Citation 4

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New Economy, Tax Avoidance, Economic Trends, Investments in Tax Planning

Investments in Tax Planning, Tax Avoidance and the New Economy Business Model

Number of pages: 57 Posted: 15 Nov 2011 Last Revised: 22 Sep 2014
Thomas C. Omer, Connie D. Weaver and Jaron H. Wilde
University of Nebraska at Lincoln - School of Accountancy, Texas A&M University - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 172 (345,716)

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6.

Strategic Subsidiary Disclosure

Downloads 617 (87,784)
Citation 63

Strategic Subsidiary Disclosure

Number of pages: 49 Posted: 10 Mar 2018 Last Revised: 14 Mar 2018
Scott Dyreng, Jeffrey L. Hoopes, Patrick Langetieg and Jaron H. Wilde
Duke University - Accounting, University of North Carolina (UNC) at Chapel Hill - Accounting Area, Government of the United States of America - Internal Revenue Service (IRS) and University of Iowa - Henry B. Tippie College of Business
Downloads 617 (86,650)
Citation 63

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financial disclosure, corporate tax, reputational costs of tax planning

Strategic Subsidiary Disclosure

Journal of Accounting Research, Volume 58, Issue 3, 2020
Posted: 02 Jul 2020
Scott Dyreng, Jeffrey L. Hoopes, Patrick Langetieg and Jaron H. Wilde
Duke University - Accounting, University of North Carolina (UNC) at Chapel Hill - Accounting Area, Government of the United States of America - Internal Revenue Service (IRS) and University of Iowa - Henry B. Tippie College of Business

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financial disclosure; corporate tax; reputational costs of tax planning

7.

Consumer Responses to Corporate Tax Planning

Kenan Institute of Private Enterprise Research Paper No. 18-19
Number of pages: 41 Posted: 15 Aug 2018
H. Scott Asay, Jeffrey L. Hoopes, Jake Thornock and Jaron H. Wilde
University of Iowa - Department of Accounting, University of North Carolina (UNC) at Chapel Hill - Accounting Area, Brigham Young University and University of Iowa - Henry B. Tippie College of Business
Downloads 532 (106,091)
Citation 6

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tax planning, consumer behavior, reputational costs of tax planning

8.

Beyond Borders: Supragovernmental Tax Enforcement and Investment

The Accounting Review, volume 97, issue 6, 2022[10.2308/TAR-2021-0050]
Number of pages: 51 Posted: 09 Jul 2020 Last Revised: 24 Oct 2024
Zackery D. Fox, Martin Jacob, Jaron H. Wilde and Ryan J. Wilson
Brigham Young University, University of Navarra, IESE Business School, University of Iowa - Henry B. Tippie College of Business and University of Iowa - Henry B. Tippie College of Business
Downloads 451 (129,386)
Citation 14

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tax enforcement, tax planning, tax authority, state aid

9.

Customer Bargaining Power and Strategic Financial Reporting

Number of pages: 52 Posted: 04 Nov 2020 Last Revised: 30 Nov 2023
Paul Hribar, Sam Melessa, David Volant and Jaron H. Wilde
University of Iowa - Department of Accounting, University of Iowa - Department of Accounting, Indiana University - Kelley School of Business and University of Iowa - Henry B. Tippie College of Business
Downloads 440 (133,313)

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expense classification, customer concentration, bargaining power

10.

Corporate Tax System Complexity and Investment

WU International Taxation Research Paper Series No. 2023-11, Kenan Institute of Private Enterprise Research Paper No. 4607146
Number of pages: 55 Posted: 16 Nov 2023 Last Revised: 16 Apr 2024
Harald Amberger, John Gallemore and Jaron H. Wilde
Vienna University of Economics and Business, University of North Carolina Kenan-Flagler Business School and University of Iowa - Henry B. Tippie College of Business
Downloads 424 (139,247)

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Tax complexity, tax rates, investment, employment, competition

11.

Tax and Nontax Incentives in Income Shifting: Evidence from Shadow Insurers

Mays Business School Research Paper No. 2836215
Number of pages: 79 Posted: 09 Sep 2016 Last Revised: 15 Sep 2020
Bradford Hepfer, Jaron H. Wilde and Ryan J. Wilson
Texas A&M University - Department of Accounting, University of Iowa - Henry B. Tippie College of Business and University of Iowa - Henry B. Tippie College of Business
Downloads 410 (144,785)
Citation 9

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Income Shifting; Tax Avoidance; Shadow Insurance

12.

Who Sells Cryptocurrency?

Number of pages: 49 Posted: 07 Nov 2022
Jeffrey L. Hoopes, Tyler Menzer and Jaron H. Wilde
University of North Carolina (UNC) at Chapel Hill - Accounting Area, University of Iowa and University of Iowa - Henry B. Tippie College of Business
Downloads 405 (146,465)

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Cryptocurrency, Bitcoin, IRS, Accounting, Finance, Individual Taxation

13.

Are State Tax Amnesty Programs Associated with Financial Reporting Irregularities?

Public Finance Review, 42 (6): 774-799.
Number of pages: 37 Posted: 27 Jan 2011 Last Revised: 05 Feb 2015
Neal Buckwalter, Nathan Y. Sharp, Jaron H. Wilde and David A. Wood
Grand Valley State University, Texas A&M University - Department of Accounting, University of Iowa - Henry B. Tippie College of Business and Brigham Young University - School of Accountancy
Downloads 362 (165,833)
Citation 2

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Tax Amnesty, Financial Reporting Irregularities, Tax Authorities, Enforcement

14.

Flexible Business Models and Firms’ Financial Reporting Practices

Number of pages: 57 Posted: 21 Feb 2014
Thomas C. Omer, Connie D. Weaver and Jaron H. Wilde
University of Nebraska at Lincoln - School of Accountancy, Texas A&M University - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 312 (194,695)
Citation 2

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Business Models, Earnings Benchmarks, Earnings Management, Resource-based view of firm

15.

Investment Opportunity Sets, Operating Uncertainty, and Capital Market Pressure: Determinants of Investments in Tax Shelter Activities?

Number of pages: 39 Posted: 29 Jul 2011 Last Revised: 26 Jun 2012
Sean T. McGuire, Thomas C. Omer and Jaron H. Wilde
Texas A&M University - Department of Accounting, University of Nebraska at Lincoln - School of Accountancy and University of Iowa - Henry B. Tippie College of Business
Downloads 297 (205,941)
Citation 4

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tax shelter, investment opportunity set, operating uncertainty, capital market expectations

16.

Does Managerial Sentiment Affect Accrual Estimates? Evidence from the Banking Industry

Number of pages: 50 Posted: 08 Dec 2014
Paul Hribar, Sam Melessa, R. Christopher Small and Jaron H. Wilde
University of Iowa - Department of Accounting, University of Iowa - Department of Accounting, University of Houston - C.T. Bauer College of Business and University of Iowa - Henry B. Tippie College of Business
Downloads 273 (223,814)
Citation 5

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Sentiment, earnings quality, accruals, loan loss provisions, banking industry

17.

Pushing the Future Back: The Impact of Policy Uncertainty on the Market Pricing of Future Earnings

Number of pages: 56 Posted: 19 Oct 2014 Last Revised: 01 Nov 2017
Michael S. Drake, Michael Mayberry and Jaron H. Wilde
Brigham Young University - Marriott School, University of Florida - Fisher School of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 201 (300,879)
Citation 4

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political uncertainty, future earnings response coefficient

18.

Cross-Border Investment, Deterrence, and Compliance Effects of Ownership Transparency

WU International Taxation Research Paper Series No. 2024-12, TRR 266 Accounting for Transparency Working Paper Series No. 162
Number of pages: 61 Posted: 28 Oct 2024 Last Revised: 31 Oct 2024
Harald Amberger, Jaron H. Wilde and Yuchen Wu
Vienna University of Economics and Business, University of Iowa - Henry B. Tippie College of Business and University of St. Gallen
Downloads 65 (682,853)
Citation 1

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ownership transparency, financial havens, cross-border investment, tax evasion

19.

Tax Havens and Insurance Captives

Number of pages: 58 Posted: 01 Oct 2024
Bradford Hepfer, Jaron H. Wilde and Ryan J. Wilson
Texas A&M University - Department of Accounting, University of Iowa - Henry B. Tippie College of Business and University of Iowa - Henry B. Tippie College of Business
Downloads 55 (733,022)

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tax, haven, captive insurance, corporate subsidiaries

20.

The Relevance of Non-Income Tax Relief

Contemporary Accounting Research, Forthcoming
Posted: 03 May 2022
Michael S. Drake, Ryan Hess, Jaron H. Wilde and Braden Williams
Brigham Young University - Marriott School, University of Georgia - Terry College of Business, University of Iowa - Henry B. Tippie College of Business and University of Texas at Austin - Department of Accounting

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non-income taxes, non-income tax relief, government tax incentives

21.

Perspectives on Corporate Tax Planning: Observations from the Past Decade

Journal of American Taxation Association, Forthcoming
Posted: 08 May 2017 Last Revised: 26 Jan 2018
Jaron H. Wilde and Ryan J. Wilson
University of Iowa - Henry B. Tippie College of Business and University of Iowa - Henry B. Tippie College of Business

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tax avoidance; tax planning; tax aggressiveness; tax sheltering; income shifting

22.

Investment Opportunity Sets, Operating Uncertainty, and Capital Market Pressure: Determinants of Investments in Tax Shelter Activities?

Downloads 0 (1,247,884)

Investment Opportunity Sets, Operating Uncertainty, and Capital Market Pressure: Determinants of Investments in Tax Shelter Activities?

2012 AAA Annual Meeting - Tax Concurrent Sessions
Posted: 18 Jul 2012 Last Revised: 24 Jul 2013
Sean T. McGuire, Thomas C. Omer and Jaron H. Wilde
Texas A&M University - Department of Accounting, University of Nebraska at Lincoln - School of Accountancy and University of Iowa - Henry B. Tippie College of Business

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Investment Opportunity Sets, Operating Uncertainty, and Capital Market Pressure: Determinants of Investments in Tax Shelter Activities?

Journal of American Taxation Association, Forthcoming, Mays Business School Research Paper No. 2310175
Posted: 15 Aug 2013
Sean T. McGuire, Thomas C. Omer and Jaron H. Wilde
Texas A&M University - Department of Accounting, University of Nebraska at Lincoln - School of Accountancy and University of Iowa - Henry B. Tippie College of Business

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tax shelter, investment opportunity set, operating uncertainty, capital market pressure

23.

A Comparison of U.S. and Offshore-Indian Tax Professionals’ Client Advocacy Attitudes and Client Recommendations

Journal of American Taxation Association, Forthcoming
Posted: 15 Aug 2011 Last Revised: 03 May 2016
Brian C. Spilker, Bryan W. Stewart, Jaron H. Wilde and David A. Wood
Brigham Young University, Brigham Young University - School of Accountancy, University of Iowa - Henry B. Tippie College of Business and Brigham Young University - School of Accountancy

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Client advocacy, India, Offshoring, Tax