Lisa De Simone

Stanford Graduate School of Business

Assistant Professor

655 Knight Way

Stanford, CA 94305-5015

United States

http://www.gsb.stanford.edu/faculty-research/faculty/lisa-de-simone

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SCHOLARLY PAPERS

11

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CITATIONS
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8

Scholarly Papers (11)

Distilling the Reserve for Uncertain Tax Positions: The Revealing Case of Black Liquor

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Number of pages: 37 Posted: 05 Aug 2011 Last Revised: 28 Sep 2013
Lisa De Simone, John R. Robinson and Bridget Stomberg
Stanford Graduate School of Business, Texas A&M University and Indiana University
Downloads 154 (159,828)
Citation 6

Abstract:

Uncertain tax positions, FIN 48, tax avoidance

Distilling the Reserve for Uncertain Tax Positions: The Revealing Case of Black Liquor

Number of pages: 39 Posted: 31 Jan 2011 Last Revised: 28 Sep 2013
John R. Robinson, Bridget Stomberg and Lisa De Simone
Texas A&M University, Indiana University and Stanford Graduate School of Business
Downloads 123 (191,097)
Citation 6

Abstract:

Effective Tax Rate, Uncertain Tax Positions, Tax Avoidance

Distilling the Reserve for Uncertain Tax Positions: The Revealing Case of Black Liquor

2011 American Taxation Association Midyear Meeting Paper: Research-in-Process Session
Number of pages: 36 Posted: 11 Feb 2011 Last Revised: 28 Sep 2013
Lisa De Simone, John R. Robinson and Bridget Stomberg
Stanford Graduate School of Business, Texas A&M University and Indiana University
Downloads 117 (198,571)
Citation 6

Abstract:

Effective tax rate, uncertain tax positions, tax avoidance

When are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?

McCombs Research Paper Series No. ACC-07-11, Tuck School of Business Working Paper No. 2012-102
Number of pages: 30 Posted: 05 Nov 2011 Last Revised: 28 Sep 2013
Lisa De Simone, Richard C. Sansing and Jeri K. Seidman
Stanford Graduate School of Business, Tuck School of Business at Dartmouth and University of Virginia - McIntire School of Commerce
Downloads 300 (81,842)

Abstract:

tax compliance, multinational taxation, game theory

When are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?

2012 American Taxation Association Midyear Meeting: New Faculty/Doctoral Student Session
Posted: 13 Feb 2012
Lisa De Simone, Richard C. Sansing and Jeri K. Seidman
Stanford Graduate School of Business, Tuck School of Business at Dartmouth and University of Virginia - McIntire School of Commerce

Abstract:

3.

How Reliably Do Empirical Tests Identify Tax Avoidance?

Rock Center for Corporate Governance at Stanford University Working Paper No. 200, Stanford University Graduate School of Business Research Paper No. 15-5
Number of pages: 61 Posted: 06 Dec 2014 Last Revised: 22 Dec 2016
Stanford Graduate School of Business, Boston College, University of Virginia - McIntire School of Commerce and Indiana University
Downloads 277 (41,942)

Abstract:

tax avoidance, skewness bias, effective tax rate, book-tax difference

4.

Do Investors Differentially Value Tax Avoidance of Income Mobile Firms?

Number of pages: 42 Posted: 10 Jul 2012
Lisa De Simone and Bridget Stomberg
Stanford Graduate School of Business and Indiana University
Downloads 277 (57,147)
Citation 2

Abstract:

5.

Using IRS Data to Identify Income Shifting Firms

Stanford University Graduate School of Business Research Paper No. 14-29, Rock Center for Corporate Governance at Stanford University Working Paper No. 192
Number of pages: 49 Posted: 09 Aug 2014 Last Revised: 22 Dec 2016
Lisa De Simone, Lillian F. Mills and Bridget Stomberg
Stanford Graduate School of Business, University of Texas at Austin - McCombs School of Business and Indiana University
Downloads 231 (54,863)

Abstract:

IRS audit, tax avoidance, international tax, income shifting

6.

Unprofitable Affiliates and Income Shifting Behavior

Forthcoming, The Accounting Review
Posted: 16 Oct 2013 Last Revised: 02 Jul 2016
Lisa De Simone, Kenneth J. Klassen and Jeri K. Seidman
Stanford Graduate School of Business, University of Waterloo - School of Accounting and Finance and University of Virginia - McIntire School of Commerce

Abstract:

transfer pricing, income shifting, losses

7.

Income Shifting Using a Cost Sharing Arrangement

Stanford University Graduate School of Business Research Paper No. 14-42, Tuck School of Business Working Paper No. 2516471
Number of pages: 38 Posted: 31 Oct 2014 Last Revised: 05 Sep 2016
Lisa De Simone and Richard C. Sansing
Stanford Graduate School of Business and Tuck School of Business at Dartmouth
Downloads 162 (83,303)

Abstract:

Cost sharing arrangements, income shifting, transfer pricing, commensurate with income standard, intellectual property

8.

When are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?

2012 AAA Annual Meeting - Tax Concurrent Sessions
Number of pages: 37 Posted: 02 Jul 2012
Richard C. Sansing, Jeri K. Seidman and Lisa De Simone
Tuck School of Business at Dartmouth, University of Virginia - McIntire School of Commerce and Stanford Graduate School of Business
Downloads 100 (188,012)

Abstract:

9.

Repatriation Taxes and Foreign Cash Holdings: The Impact of Anticipated Tax Policy

Stanford University Graduate School of Business Research Paper No. 17-21
Number of pages: 57 Posted: 06 Mar 2017
Lisa De Simone, Joseph D. Piotroski and Rimmy E. Tomy
Stanford Graduate School of Business, Stanford Graduate School of Business and University of Chicago
Downloads 0 (168,053)

Abstract:

Multinational corporate taxation, Repatriation, Foreign cash

10.

Does a Common Set of Accounting Standards Affect Tax-Motivated Income Shifting for Multinational Firms?

Journal of Accounting & Economics (JAE), Vol. 61, 2016, Stanford University Graduate School of Business Research Paper No. 15-36
Posted: 06 Jun 2015 Last Revised: 03 Aug 2016
Lisa De Simone
Stanford Graduate School of Business

Abstract:

IFRS, income shifting, international tax, multinational organizations

11.

Internal Control Quality: The Role of Auditor-Provided Tax Services

Accounting Review, Vol. 90, No. 4, 2015
Posted: 23 Jul 2012 Last Revised: 24 Jul 2015
Lisa De Simone, Matthew Ege and Bridget Stomberg
Stanford Graduate School of Business, Texas A&M University - Department of Accounting and Indiana University

Abstract:

Auditor fees, auditor independence, internal controls