Nathan C. Goldman

North Carolina State University - Department of Accounting

Raleigh, NC 27695-8113

United States

SCHOLARLY PAPERS

12

DOWNLOADS
Rank 29,487

SSRN RANKINGS

Top 29,487

in Total Papers Downloads

1,842

SSRN CITATIONS

4

CROSSREF CITATIONS

7

Scholarly Papers (12)

1.

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 352 (97,693)

Abstract:

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

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 329 (105,761)
Citation 2

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3.

Have Critical Audit Matter Disclosures Indirectly Benefitted Investors by Constraining Earnings Management? Evidence from Tax Accounts

Number of pages: 50 Posted: 02 Jun 2020 Last Revised: 08 Oct 2020
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 264 (133,243)
Citation 3

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Critical Audit Matters, Earnings Management, Tax Expense, Uncertain Tax Benefits

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 260 (135,387)

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

5.

Foreign Employment, Income Shifting, and Tax Uncertainty

University of Connecticut School of Business Research Paper No. 18-23
Number of pages: 62 Posted: 15 Aug 2018 Last Revised: 09 Nov 2020
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 161 (210,704)

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

6.

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

29th Annual Conference on Financial Economics & Accounting 2018
Number of pages: 55 Posted: 01 Aug 2018 Last Revised: 04 Jan 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 127 (256,484)
Citation 4

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7.

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 80 (347,077)

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insider trading; executive compensation; individual-level taxes

8.

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 40 (481,682)

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tax avoidance, ethics

9.

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

10.

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

Number of pages: 65 Posted: 09 Oct 2017
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 229

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

11.

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

12.

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:

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