Stephen J. Lusch

Texas Christian University - Department of Accounting

Associate Professor of Accounting

M.J. Neeley School of Business

TCU Box 298530

Fort Worth, TX 76129

United States

  • Texas Christian University - Department of Accounting

SCHOLARLY PAPERS

10

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SSRN CITATIONS
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Top 37,269

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17

CROSSREF CITATIONS

3

Scholarly Papers (10)

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1.

Is the Disclosure of Tax-Related Critical Audit Matters Associated with Tax-Related Audit and Financial Reporting Quality, Tax Avoidance, or Tax-Related Earnings Management?

Number of pages: 66 Posted: 02 Jun 2020 Last Revised: 20 Mar 2023
Katharine D. Drake, Nathan C. Goldman, Stephen J. Lusch and Jaime J. Schmidt
University of Arizona - Department of Accounting, North Carolina State University - Department of Accounting, Texas Christian University - Department of Accounting and University of Texas at Austin
Downloads 744 (53,320)
Citation 3

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Critical audit matter disclosures, Earnings management, Tax expense, Unrecognized tax benefits

2.

Are Declining Effective Tax Rates Indicative of Tax Avoidance? Insight from Effective Tax Rate Reconciliations

Journal of Accounting & Economics 70 (2020) 101317
Number of pages: 24 Posted: 28 May 2017 Last Revised: 13 Dec 2022
Katharine D. Drake, Russ Hamilton and Stephen J. Lusch
University of Arizona - Department of Accounting, Southern Methodist University (SMU) - Accounting Department and Texas Christian University - Department of Accounting
Downloads 652 (63,416)
Citation 17

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Tax Avoidance, Effective tax rates, Book-tax differences, Multinational firms

3.

The Inherent Conflict Between Progressive Tax Rates and Income Inequality: Lessons from COVID-19 Restrictions

Number of pages: 28 Posted: 22 Mar 2021 Last Revised: 29 Dec 2021
Nathan C. Goldman, Stephen J. Lusch and Gil Sadka
North Carolina State University - Department of Accounting, Texas Christian University - Department of Accounting and University of Texas at Dallas
Downloads 231 (204,595)

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COVID-19, Progressive Tax Rates, Income Inequality, State Tax Collections, Health Economics; Political Economy

4.

Corporate Philanthropy and the Cost of Equity Capital

Number of pages: 54 Posted: 21 Sep 2017 Last Revised: 05 Mar 2018
J. Scott Judd and Stephen J. Lusch
University of Illinois at Chicago and Texas Christian University - Department of Accounting
Downloads 198 (236,111)
Citation 2

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Philanthropy, Cost of Equity Capital, Corporate Reputation, Agency Cost

5.

State Taxation of Cloud Computing

Santa Clara Computer and High Technology Law Journal, Vol. 29, No. 2, 2013
Number of pages: 44 Posted: 06 Jul 2022
Stephen J. Lusch
Texas Christian University - Department of Accounting
Downloads 16 (813,345)

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6.

State Tax Haven Legislation and Corporate Income Tax Revenues

Public Finance Review 48 (3): 354-383.
Posted: 09 Feb 2017 Last Revised: 17 Apr 2020
Stephen J. Lusch and James Stekelberg
Texas Christian University - Department of Accounting and Colorado State University, Fort Collins - Department of Accounting

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Tax Havens, State Tax Haven Legislation, State Corporate Income Tax; State Corporate Income Tax Revenue

7.

The Effectiveness of the R&D Tax Credit: Evidence from the Alternative Simplified Credit

Journal of American Taxation Association, Vol. 37, Issue 1, pp. 157-182, 2015
Posted: 07 Oct 2014 Last Revised: 10 Jun 2015
Andrew Finley, Stephen J. Lusch and Kirsten A. Cook
Claremont McKenna College - Robert Day School of Economics and Finance, Texas Christian University - Department of Accounting and Texas Tech University - Area of Accounting

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tax credits, research and development, tax incentives

8.

Do Income Tax Related Deficiencies in Publicly Disclosed PCAOB Part II Reports Influence Audit Client Financial Reporting of Income Tax Accounts?

The Accounting Review, Vol. 91, No. 5, September 2016
Posted: 11 Apr 2014 Last Revised: 15 May 2020
Katharine D. Drake, Nathan C. Goldman and Stephen J. Lusch
University of Arizona - Department of Accounting, North Carolina State University - Department of Accounting and Texas Christian University - Department of Accounting

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PCAOB Inspections, Auditor scrutiny, Valuation allowances, Uncertain tax benefits, Earnings management

9.

Does Tax Risk Affect Investor Valuation of Tax Avoidance?

Journal of Accounting, Auditing and Finance, Vol. 34, Issue 1, pp. 151-176, 2019.
Posted: 03 Jan 2014 Last Revised: 29 Mar 2019
Katharine D. Drake, Stephen J. Lusch and James Stekelberg
University of Arizona - Department of Accounting, Texas Christian University - Department of Accounting and Colorado State University, Fort Collins - Department of Accounting

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corporate tax avoidance, tax risk, uncertain tax positions, firm valuation

10.

Strategic Cost Shifting and State Tax Minimization

AAA 2014 Management Accounting Section (MAS) Meeting Paper, Journal of Management Accounting Research, Forthcoming
Posted: 18 Aug 2013 Last Revised: 11 Jan 2017
Curtis M. Hall and Stephen J. Lusch
Drexel University - Bennett S. LeBow College of Business and Texas Christian University - Department of Accounting

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cost management; tax management; banks; state taxation

Other Papers (1)

Total Downloads: 171
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1.

Tax Planning through Advanced Tax Rulings – An Exploratory Analysis Using the Luxembourg Tax Leaks

Forthcoming at the European Accounting Review
Number of pages: 48 Posted: 19 Jun 2019 Last Revised: 14 Feb 2023
Oliver Zhen Li, Frank Murphy and Stephen J. Lusch
National University of Singapore (NUS), University of Connecticut - Department of Accounting and Texas Christian University - Department of Accounting
Downloads 171 (285,571)

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advanced tax rulings; tax planning; Luxemburg leaks