Stephen J. Lusch

University of Kentucky - Von Allmen School of Accountancy

Lexington, KY 40506

United States

  • University of Kentucky - Von Allmen School of Accountancy

SCHOLARLY PAPERS

13

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SSRN CITATIONS
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Top 27,822

in Total Papers Citations

40

CROSSREF CITATIONS

3

Scholarly Papers (13)

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1.

Disclosure of Tax-Related Critical Audit Matters and Tax-Related Outcomes

Contemporary Accounting Research, Forthcoming
Number of pages: 52 Posted: 02 Jun 2020 Last Revised: 26 Oct 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, University of Kentucky - Von Allmen School of Accountancy and University of Texas at Austin
Downloads 1,048 (41,639)
Citation 3

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critical audit matters, tax reporting, tax avoidance, tax-related earnings management, expanded audit reports, financial reporting quality

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 University of Kentucky - Von Allmen School of Accountancy
Downloads 778 (62,802)
Citation 31

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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, University of Kentucky - Von Allmen School of Accountancy and University of Texas at Dallas
Downloads 274 (214,211)
Citation 2

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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 University of Kentucky - Von Allmen School of Accountancy
Downloads 262 (223,976)
Citation 2

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

5.

Tax Authority Monitoring and Equity Pricing: A Revision to Prior Inferences

Downloads 134 (407,189)

Tax Authority Monitoring and Equity Pricing: A Revision to Prior Inferences

Number of pages: 59 Posted: 13 May 2023
Patrick Hopkins, Stephen J. Lusch and James Stekelberg
Texas Christian University, University of Kentucky - Von Allmen School of Accountancy and Colorado State University, Fort Collins - Department of Accounting
Downloads 102 (502,809)
Citation 1

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tax authority monitoring, equity pricing, cost of capital, external monitoring

Tax Authority Monitoring and Equity Pricing: A Revision to Prior Inferences

Number of pages: 44 Posted: 04 Jan 2024
Patrick Hopkins, Stephen J. Lusch and James Stekelberg
Texas Christian University, University of Kentucky - Von Allmen School of Accountancy and Colorado State University, Fort Collins
Downloads 32 (892,418)

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Cost of Capital, Tax Authority Monitoring, External Monitoring

6.

Decomposing the Spillover Effects of Financial Restatements on Corporate Investment

Number of pages: 50 Posted: 13 Feb 2024
Jan Ditzen, William Grieser, Patrick Hopkins and Stephen J. Lusch
Free University of Bozen-Bolzano, Texas Christian University, Texas Christian University and University of Kentucky - Von Allmen School of Accountancy
Downloads 93 (530,433)

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Restatements, Investment, Peer Effects, Networks, Network Regressions, Spatial Econometrics

7.

Did State Tax Policy Influence State-Level COVID-19 Restrictions?

Number of pages: 37 Posted: 14 Jun 2023 Last Revised: 12 Jul 2023
Nathan C. Goldman, Stephen J. Lusch and Luke Watson
North Carolina State University - Department of Accounting, University of Kentucky - Von Allmen School of Accountancy and Villanova University
Downloads 61 (671,860)

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state tax, sales tax, COVID-19 restrictions

8.

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
University of Kentucky - Von Allmen School of Accountancy
Downloads 28 (902,867)

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9.

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
University of Kentucky - Von Allmen School of Accountancy 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

10.

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, University of Kentucky - Von Allmen School of Accountancy and Texas Tech University - Area of Accounting

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tax credits, research and development, tax incentives

11.

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 University of Kentucky - Von Allmen School of Accountancy

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

12.

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, University of Kentucky - Von Allmen School of Accountancy and Colorado State University, Fort Collins - Department of Accounting

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

13.

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 University of Kentucky - Von Allmen School of Accountancy

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cost management; tax management; banks; state taxation

Other Papers (1)

Total Downloads: 210
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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 University of Kentucky - Von Allmen School of Accountancy
Downloads 210 (285,571)

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advanced tax rulings; tax planning; Luxemburg leaks