Nathan C. Goldman

North Carolina State University - Department of Accounting

Raleigh, NC 27695-8113

United States

SCHOLARLY PAPERS

14

DOWNLOADS
Rank 23,134

SSRN RANKINGS

Top 23,134

in Total Papers Downloads

2,739

SSRN CITATIONS

4

CROSSREF CITATIONS

9

Scholarly Papers (14)

1.

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 464 (78,134)
Citation 3

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

2.

How Does CEO Tenure Affect Corporate Income Tax Planning and Financial Reporting Decisions?

Number of pages: 42 Posted: 19 May 2017 Last Revised: 12 Dec 2017
Nathan C. Goldman, Kathleen Schuchard and Brian Williams
North Carolina State University - Department of Accounting, University of Tennessee, Knoxville and Indiana University - Kelley School of Business - Department of Accounting
Downloads 391 (95,769)
Citation 3

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3.

Audit Office Industry Diversity and Audit Quality

Journal of Accounting, Auditing, and Finance, Forthcoming
Number of pages: 62 Posted: 01 Nov 2014 Last Revised: 17 Jun 2020
Erik Beardsley, Nathan C. Goldman and Thomas C. Omer
University of Notre Dame - Mendoza College of Business, North Carolina State University - Department of Accounting and University of Nebraska at Lincoln - School of Accountancy
Downloads 373 (100,844)

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Audit quality; industry diversity; industry expertise; knowledge management; restatements

4.

FASB Interpretation Number 48 (FIN 48) Disclosures and Corporate Innovation

Number of pages: 54 Posted: 17 May 2018 Last Revised: 03 Nov 2020
North Carolina State University - Department of Accounting, University of Hohenheim - Faculty of Business, Economics and Social Sciences, JSOM, University of Texas at Dallas, University of St. Gallen and Federal University of Espirito Santo (UFES)
Downloads 300 (128,048)
Citation 1

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Uncertain tax positions, FIN 48, Radical Innovation, Incremental Innovation, Patents, Backward Citations

5.

Does Task-Specific Knowledge Improve Audit Quality: Evidence from Audits of Income Tax Accounts

Number of pages: 65 Posted: 09 Oct 2017 Last Revised: 18 Jan 2021
Nathan C. Goldman, M. Harris and Thomas C. Omer
North Carolina State University - Department of Accounting, Washington State University - Department of Accounting and University of Nebraska at Lincoln - School of Accountancy
Downloads 299 (128,488)
Citation 3

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Income Tax Audit Quality, Tax Restatements, Task Expertise, Income Tax Complexity, Task-specific Expertise

6.

Foreign Employment, Income Shifting, and Tax Uncertainty

The Accounting Review, Forthcoming
Number of pages: 59 Posted: 15 Aug 2018 Last Revised: 20 Feb 2021
Katharine D. Drake, Nathan C. Goldman and Frank Murphy
University of Arizona - Department of Accounting, North Carolina State University - Department of Accounting and University of Connecticut - Department of Accounting
Downloads 247 (156,129)
Citation 1

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foreign employees, income shifting, effective tax rates, uncertain tax benefits

Do Financing Constraints Lead to Incremental Tax Planning? Evidence from the Pension Protection Act of 2006

29th Annual Conference on Financial Economics & Accounting 2018, Contemporary Accounting Research, Forthcoming
Number of pages: 60 Posted: 01 Aug 2018 Last Revised: 18 Mar 2021
John L. Campbell, Nathan C. Goldman and Bin Li
University of Georgia - J.M. Tull School of Accounting, North Carolina State University - Department of Accounting and University of Houston - Department of Accountancy & Taxation
Downloads 191 (198,700)
Citation 5

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Do Financing Constraints Lead to Incremental Tax Planning? Evidence from the Pension Protection Act of 2006

Contemporary Accounting Research, Forthcoming
Posted: 28 Mar 2021
John L. Campbell, Nathan C. Goldman and Bin Li
University of Georgia - J.M. Tull School of Accounting, North Carolina State University - Department of Accounting and University of Houston - Department of Accountancy & Taxation

Abstract:

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financing constraints, tax planning, Pension Protection Act of 2006, off-balance sheet financing, investment

8.

Progressive Tax Rates, Income Inequality, and Tax Collections: Implications from COVID-19 Restrictions

Number of pages: 19 Posted: 22 Mar 2021 Last Revised: 27 Mar 2021
Nathan C. Goldman and Gil Sadka
North Carolina State University - Department of Accounting and University of Texas at Dallas
Downloads 184 (205,478)

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

9.

Executive Compensation, Individual-Level Tax Rates, and Insider Trading Profits

Number of pages: 55 Posted: 15 Sep 2020 Last Revised: 01 Dec 2020
Nathan C. Goldman and N. Bugra Ozel
North Carolina State University - Department of Accounting and University of Texas at Dallas
Downloads 125 (281,520)

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insider trading; executive compensation; individual-level taxes

10.

Aggressive Tax Planning and Labor Investments

Number of pages: 52 Posted: 04 May 2021
Simone Traini, Nathan C. Goldman and Christina Lewellen
Norwegian School of Economics, North Carolina State University - Department of Accounting and North Carolina State University - Department of Accounting
Downloads 113 (302,626)

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Tax planning; tax uncertainty; labor investment

11.

Ethical Considerations of Corporate Tax Avoidance: Diverging Perspectives From Different Stakeholders

In The Routledge Handbook of Accounting Ethics, 2020
Number of pages: 19 Posted: 15 Sep 2020 Last Revised: 16 Sep 2020
Nathan C. Goldman and Christina Lewellen
North Carolina State University - Department of Accounting and North Carolina State University - Department of Accounting
Downloads 52 (470,509)

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tax avoidance, ethics

12.

Board Risk Oversight and Corporate Tax-Planning Practices

Journal of Management Accounting Research, Forthcoming
Posted: 02 Jun 2020 Last Revised: 17 Jun 2020
North Carolina State University, North Carolina State University - Department of Accounting, North Carolina State University - Department of Accounting and Northern Arizona University

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Board Risk Oversight; Tax-Planning Practices; Enterprise Risk Management; Tax Planning Levels; Tax-Planning Volatility

13.

The Cost of Compliance: FIN 48 and Audit Fees

Journal of American Taxation Association, Vol. 38, Issue 2, pp. 67-85, 2016
Posted: 16 May 2014 Last Revised: 26 Oct 2016
Matthew Erickson, Nathan C. Goldman and James Stekelberg
Virginia Tech, North Carolina State University - Department of Accounting and Colorado State University, Fort Collins - Department of Accounting

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FIN 48; uncertain tax positions; audit fees

14.

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