Stephen J. Lusch

Texas Christian University - Department of Accounting

Assistant Professor of Accounting

M.J. Neeley School of Business

TCU Box 298530

Fort Worth, TX 76129

United States

SCHOLARLY PAPERS

9

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SSRN CITATIONS
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11

CROSSREF CITATIONS

3

Scholarly Papers (9)

1.

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

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 71 Posted: 28 May 2017 Last Revised: 24 Mar 2020
Katharine D. Drake, Russ Hamilton and Stephen J. Lusch
University of Arizona - Department of Accounting, Southern Methodist University (SMU) and Texas Christian University - Department of Accounting
Downloads 574 (62,288)
Citation 10

Abstract:

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

2.

Does the Initial Disclosure of Tax-related Critical Audit Matters Constrain Tax-related Earnings Management?

Number of pages: 57 Posted: 02 Jun 2020 Last Revised: 26 Aug 2021
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 521 (70,538)
Citation 3

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

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 201 (196,150)

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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 139 (268,114)
Citation 2

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

5.

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

Abstract:

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

6.

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

Abstract:

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tax credits, research and development, tax incentives

7.

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

8.

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

Abstract:

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

9.

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

Abstract:

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cost management; tax management; banks; state taxation