Nathan C. Goldman

North Carolina State University - Department of Accounting

Raleigh, NC 27695-8113

United States

SCHOLARLY PAPERS

22

DOWNLOADS
Rank 13,930

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Top 13,930

in Total Papers Downloads

6,425

SSRN CITATIONS
Rank 26,949

SSRN RANKINGS

Top 26,949

in Total Papers Citations

35

CROSSREF CITATIONS

6

Scholarly Papers (22)

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
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 980 (42,557)
Citation 3

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

2.

Social Washing or Credible Communication? An Analysis of Corporate Disclosures of Diversity, Equity, and Inclusion in 10-K Filings

Number of pages: 55 Posted: 18 Oct 2022 Last Revised: 24 Feb 2024
Nathan C. Goldman and Yuan Zhang
North Carolina State University - Department of Accounting and University of Texas at Dallas
Downloads 642 (74,951)

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Human Capital Disclosure; Diversity, Equity, & Inclusion; Social Washing; Employee Productivity; Employee DEI Ratings

3.

Common Sense Recommendations for the Application of Tax Law to Digital Assets

U of Colorado Law Legal Studies Research Paper #23-22, Wayne State University Law School Research Paper No. 2023-22, UC Irvine School of Law Research Paper No. 2024-01, Saint Louis U. Legal Studies Research Paper No. 2023-14, Cardozo Legal Studies Research Paper No. 2024-06, Arizona State University Sandra Day O'Connor College of Law Legal Studies Research Paper No. 4576425
Number of pages: 22 Posted: 16 Oct 2023 Last Revised: 27 Feb 2024
Wayne State University Law School, George Washington University Law School, University of Kentucky J. David Rosenberg College of Law, Loyola University Chicago School of Law, Yeshiva University - Benjamin N. Cardozo School of Law, Texas Tech University School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law, St. Mary's University School of Law, Cornell University - Samuel Curtis Johnson Graduate School of Management, Falcon Rappaport & Berkman LLP, Polygon Advisory Group, University of Mississippi - School of Law, North Carolina State University - Department of Accounting, University of California, Berkeley, Haas School of Business, Institue for Business and Social Impact, Crayon Advisory, LLC, Yeshiva University - Benjamin N. Cardozo School of Law, University of San Diego School of Law, University of Florida - Department of Finance, Insurance and Real Estate, University of Florida College of Law, University of California, Irvine School of Law, Southern Methodist University - Dedman School of Law, University of Cincinnati - College of Law, University of Iowa, MDM Financial Services, Gonzaga University - School of Law, Saint Louis University - School of Law, University of Colorado Law School, National University of Singapore (NUS), Columbia University - Law School, Samford University, Cumberland School of Law, Saint Louis University School of Law and Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 623 (77,746)

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Digital Assets, Public Policy, Joint Committee on Taxation, Tax, Law, Internal Revenue Service, Cryptocurrency

4.

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 Texas A&M University
Downloads 588 (83,627)
Citation 4

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5.

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 Illinois, North Carolina State University - Department of Accounting and University of Nebraska at Lincoln - School of Accountancy
Downloads 455 (114,526)
Citation 2

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

6.

IRS Scrutiny and Corporate Innovation

Contemporary Accounting Research, Forthcoming
Number of pages: 58 Posted: 17 May 2018 Last Revised: 27 Jul 2023
North Carolina State University - Department of Accounting, University of Hohenheim - Faculty of Business, Economics and Social Sciences, JSOM, University of Texas at Dallas, NHH - Norwegian School of Economics and Federal University of Espirito Santo (UFES)
Downloads 454 (114,808)
Citation 1

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IRS Scrutiny; Unrecognized Tax Benefits, FIN 48, Radical Innovation, Incremental Innovation, Patents, Backward Citations

7.

Foreign Employment, Income Shifting, and Tax Uncertainty

The Accounting Review (2022) 97(2): 183-212
Number of pages: 30 Posted: 15 Aug 2018 Last Revised: 13 Dec 2022
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 450 (116,076)
Citation 10

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

8.

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

Accounting, Organizations & Society, Forthcoming
Number of pages: 65 Posted: 09 Oct 2017 Last Revised: 15 Nov 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 420 (126,193)
Citation 3

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

9.

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 260 (211,478)
Citation 1

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

10.

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

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 52 Posted: 15 Sep 2020 Last Revised: 16 Dec 2022
Nathan C. Goldman and N. Bugra Ozel
North Carolina State University - Department of Accounting and University of Texas at Dallas
Downloads 238 (229,882)
Citation 3

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Insider trading; executive compensation; individual-level taxes.

11.

Look Who’s Talking: An Analysis of Market Responses to Executive Earnings Call Communication

Number of pages: 48 Posted: 31 May 2022
Nathan C. Goldman and Yuan Zhang
North Carolina State University - Department of Accounting and University of Texas at Dallas
Downloads 232 (235,562)

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Corporate Disclosure; Earnings Calls; CEO Communication; Corporate Executives.

12.

Aggressive Tax Planning and Labor Investments

Journal of Accounting, Auditing, and Finance, Forthcoming
Number of pages: 42 Posted: 04 May 2021 Last Revised: 07 Mar 2022
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 230 (237,435)
Citation 2

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Tax planning; tax uncertainty; labor investment

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 - Bauer College of Business
Downloads 228 (238,544)
Citation 8

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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 - Bauer College of Business

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

14.

Spillover Effects of Auditor Regulation on Corporate Decision Making

Number of pages: 54 Posted: 03 Aug 2022 Last Revised: 13 Feb 2024
James Justin Blann, Nathan C. Goldman and Tyler J. Kleppe
Georgia Institute of Technology - Scheller College of Business, North Carolina State University - Department of Accounting and University of Kentucky - Von Allmen School of Accountancy
Downloads 217 (250,886)

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PCAOB inspections; auditor knowledge diffusion; spillover effects; regulatory real effects; income tax auditing; tax planning effectiveness.

15.

Evidence on Firms’ Use of Subjective Evidence When Estimating the Deferred Tax Asset Valuation Allowance

Number of pages: 44 Posted: 18 Oct 2022
Nathan C. Goldman, Christina Lewellen and Andrew Schmidt
North Carolina State University - Department of Accounting, North Carolina State University - Department of Accounting and North Carolina State University
Downloads 130 (388,661)

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Deferred tax asset valuation allowance; subjective evidence; objective evidence; taxrelated financial reporting outcomes

16.

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 115 (426,152)

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tax avoidance, ethics

17.

Did FASB Interpretation Number 48 (FIN 48) Affect Non-Innovative Corporate Investment?

Journal of the American Taxation Association, Forthcoming
Number of pages: 53 Posted: 29 Jul 2023
Nathan C. Goldman
North Carolina State University - Department of Accounting
Downloads 110 (440,239)

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FIN48, non-innovative investment, capital expenditures, mergers and acquisitions, tax disclosure

18.

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, Texas Christian University - Department of Accounting and Villanova University
Downloads 53 (671,017)

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state tax, sales tax, COVID-19 restrictions

19.

Corporate Commitment to Diversity and Employee Productivity

Posted: 06 Apr 2022
Nathan C. Goldman and Yuan Zhang
North Carolina State University - Department of Accounting and University of Texas at Dallas

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20.

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

21.

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

22.

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