Nathan C. Goldman

North Carolina State University - Department of Accounting

Raleigh, NC 27695-8113

United States

SCHOLARLY PAPERS

19

DOWNLOADS
Rank 19,134

SSRN RANKINGS

Top 19,134

in Total Papers Downloads

3,974

SSRN CITATIONS
Rank 49,347

SSRN RANKINGS

Top 49,347

in Total Papers Citations

4

CROSSREF CITATIONS

9

Scholarly Papers (19)

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 683 (56,706)
Citation 3

Abstract:

Loading...

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 470 (90,320)
Citation 4

Abstract:

Loading...

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 Illinois, North Carolina State University - Department of Accounting and University of Nebraska at Lincoln - School of Accountancy
Downloads 397 (109,933)

Abstract:

Loading...

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

4.

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: 17 Mar 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 371 (118,989)
Citation 1

Abstract:

Loading...

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

5.

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 367 (120,463)
Citation 3

Abstract:

Loading...

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

6.

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

Number of pages: 63 Posted: 17 May 2018 Last Revised: 06 Feb 2022
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 351 (126,126)
Citation 1

Abstract:

Loading...

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

7.

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 222 (200,728)

Abstract:

Loading...

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

8.

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 198 (222,963)

Abstract:

Loading...

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 198 (222,777)
Citation 5

Abstract:

Loading...

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

Abstract:

Loading...

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

10.

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 169 (255,634)

Abstract:

Loading...

insider trading; executive compensation; individual-level taxes

11.

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

Number of pages: 49 Posted: 18 Oct 2022
Nathan C. Goldman and Yuan Zhang
North Carolina State University - Department of Accounting and University of Texas at Dallas
Downloads 153 (277,501)

Abstract:

Loading...

ESG; Diversity, Equity, and Inclusion; DEI; Disclosure; Human Capital; Social Washing.

12.

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 130 (315,412)

Abstract:

Loading...

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

13.

PCAOB Inspections, Knowledge Diffusion, and Corporate Tax Planning Effectiveness

Number of pages: 51 Posted: 03 Aug 2022
James Justin Blann, Nathan C. Goldman and Tyler J. Kleppe
Arizona State University, North Carolina State University - Department of Accounting and University of Kentucky - Von Allmen School of Accountancy
Downloads 105 (366,789)

Abstract:

Loading...

Tax planning effectiveness, knowledge diffusion, income tax auditing, auditor tax-related knowledge, PCAOB inspections, unintended regulatory consequences

14.

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 85 (419,385)

Abstract:

Loading...

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

15.

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 75 (450,598)

Abstract:

Loading...

tax avoidance, ethics

16.

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

Abstract:

Loading...

17.

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

Abstract:

Loading...

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

18.

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

Abstract:

Loading...

FIN 48; uncertain tax positions; audit fees

19.

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

Abstract:

Loading...

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