Nathan C. Goldman

North Carolina State University - Department of Accounting

Raleigh, NC 27695-8113

United States

  • North Carolina State University - Department of Accounting

SCHOLARLY PAPERS

24

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7,252

TOTAL CITATIONS
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Top 17,554

in Total Papers Citations

68

Scholarly Papers (24)

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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
Katharine D. Drake, Nathan C. Goldman, Stephen J. Lusch and Jaime J. Schmidt
University of Arizona - Department of Accounting, North Carolina State University - Department of Accounting, University of Kentucky - Von Allmen School of Accountancy and University of Texas at Austin
Downloads 1,081 (42,159)
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 1,065 (43,085)
Citation 1

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

3.

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 676 (79,486)
Citation 4

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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: 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 526 (109,192)
Citation 17

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

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 486 (120,016)
Citation 3

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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
Nathan C. Goldman, Niklas Lampenius, Suresh Radhakrishnan, Arthur Stenzel and Jose Elias Almeida
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 - Department of Accounting, Auditing and Law and University of Texas Rio Grande Valley (UTRGV) (Formerly University of Texas-Pan American) - Robert C. Vackar College of Business and Entrepreneurship
Downloads 474 (123,744)
Citation 1

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

7.

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 464 (126,908)
Citation 3

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

8.

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 313 (197,444)

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

9.

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 - Naveen Jindal School of Management
Downloads 298 (208,129)
Citation 11

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Insider trading; executive compensation; individual-level taxes.

10.

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 294 (211,069)

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

11.

Aggressive Tax Planning and Labor Investments

Journal of Accounting, Auditing, and Finance, Forthcoming
Number of pages: 42 Posted: 04 May 2021 Last Revised: 14 Sep 2024
Simone Traini, Nathan C. Goldman and Christina Lewellen
NHH Norwegian School of Economics - Department of Accounting, Auditing and Law, North Carolina State University - Department of Accounting and North Carolina State University - Department of Accounting
Downloads 288 (215,637)
Citation 3

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Tax planning; tax uncertainty; labor investment

12.

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, University of Kentucky - Von Allmen School of Accountancy and University of Texas at Dallas
Downloads 281 (221,175)
Citation 2

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

13.

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

Downloads 248 (250,908)
Citation 12

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 Vanderbilt University - Owen Graduate School of Management
Downloads 248 (249,447)
Citation 12

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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 Vanderbilt University - Owen Graduate School of Management

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

14.

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 159 (377,360)
Citation 1

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tax avoidance, ethics

15.

Firms' use of subjectively verifiable evidence when estimating the deferred tax asset valuation allowance

Number of pages: 57 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 142 (414,229)
Citation 3

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Deferred tax asset valuation allowance; subjective evidence; objective evidence; taxrelated financial reporting outcomes, Financial Reporting Quality, Verifiable, Faithful Representation, SEC Comment Letters

16.

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 114 (490,886)
Citation 4

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

17.

Executive Compensation and Income Tax Rate Progression

Number of pages: 50 Posted: 09 May 2024
Nathan C. Goldman, Jodi Henley and Christina Lewellen
North Carolina State University - Department of Accounting, Georgia State University - J. Mack Robinson College of Business and North Carolina State University - Department of Accounting
Downloads 110 (504,102)

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Progressive Income Taxation, Executive Compensation, Cash Compensation, Non-Cash Compensation, Income Equality

18.

Tax-related Key Audit Matters and Changes in Corporate Income Shifting

Number of pages: 46 Posted: 04 Apr 2024
Christof Beuselinck, Nathan C. Goldman, Jochen Pierk and Cinthia Valle Ruiz
Catholic University of Lille - IESEG School of Management, North Carolina State University - Department of Accounting, Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and Catholic University of Lille - IESEG School of Management
Downloads 110 (504,102)

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Multinational corporations, income shifting, Key Audit Matters (KAMs), tax planning

19.

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, University of Kentucky - Von Allmen School of Accountancy and Villanova University
Downloads 65 (690,478)

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state tax, sales tax, COVID-19 restrictions

20.

Does Complex Regulation Create Insider Trading Opportunities?

Number of pages: 62 Posted: 17 Dec 2024
John L. Campbell, Owen Davidson, Nathan C. Goldman and Matthew Holt
University of Georgia - J.M. Tull School of Accounting, Baylor University - Hankamer School of Business, North Carolina State University - Department of Accounting and University of Georgia - J.M. Tull School of Accounting
Downloads 58 (735,234)

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G14, G18, K34 Regulation, Information asymmetry, Insider trading, Tax Cuts and Jobs Act, Public Law 115-97

21.

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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22.

Board Risk Oversight and Corporate Tax-Planning Practices

Journal of Management Accounting Research, Forthcoming
Posted: 02 Jun 2020 Last Revised: 17 Jun 2020
Mark S. Beasley, Nathan C. Goldman, Christina Lewellen and Michelle McAllister
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

23.

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

24.

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 University of Kentucky - Von Allmen School of Accountancy

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