Brian Williams

Texas A&M University

Langford Building A

798 Ross St.

College Station, TX 77843-3137

United States

  • Texas A&M University

SCHOLARLY PAPERS

21

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26

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11

Scholarly Papers (21)

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1.

Tax Avoidance and Firm Risk: New Insights from a Latent Class Mixture Model

The Accounting Review
Number of pages: 52 Posted: 01 Apr 2019 Last Revised: 23 Jun 2023
Michelle Hutchens, Sonja O. Rego and Brian Williams
University of Illinois, Indiana University - Kelley School of Business - Department of Accounting and Texas A&M University
Downloads 849 (48,313)
Citation 4

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Tax avoidance, uncertainty, priced risk, idiosyncratic risk, latent class mixture model

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 Texas A&M University
Downloads 550 (84,880)
Citation 4

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3.

Are 'Tax Aggressive' Firms Just Inflating Earnings?

Number of pages: 44 Posted: 17 Mar 2014 Last Revised: 11 Nov 2014
David A. Guenther, Linda K. Krull and Brian Williams
University of Oregon - Department of Accounting, University of Oregon and Texas A&M University
Downloads 532 (88,429)
Citation 6

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tax avoidance, earnings management, crash risk

4.

The Local Spillover Effect of Corporate Accounting Misconduct: Evidence from City Crime Rates

Downloads 483 (99,616)
Citation 4

The Local Spillover Effect of Corporate Accounting Misconduct: Evidence from City Crime Rates

Kelley School of Business Research Paper No. 18-72
Number of pages: 50 Posted: 23 Aug 2018 Last Revised: 25 Jul 2019
Eric Holzman, Brian P. Miller and Brian Williams
Indiana University, Indiana University - Kelley School of Business - Department of Accounting and Texas A&M University
Downloads 361 (138,386)
Citation 2

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Accounting Misconduct; AAER; Crime; Local Strain

The Local Spillover Effect of Corporate Accounting Misconduct: Evidence from City Crime Rates

Contemporary Accounting Research, Forthcoming
Number of pages: 65 Posted: 17 Nov 2020
Eric Holzman, Brian P. Miller and Brian Williams
Indiana University, Indiana University - Kelley School of Business - Department of Accounting and Texas A&M University
Downloads 122 (381,338)

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accounting misconduct; crime rate; corporate spillovers; income inequality

The Local Spillover Effect of Corporate Accounting Misconduct: Evidence from City Crime Rates

Contemporary Accounting Research, Forthcoming
Posted: 08 Feb 2021
Eric Holzman, Brian P. Miller and Brian Williams
Indiana University, Indiana University - Kelley School of Business - Department of Accounting and Texas A&M University

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accounting misconduct, real effects, crime rate, corporate spillover, income inequality, accounting fraud

5.

Effective Tax Planning

The Accounting Review, Forthcoming, Kelley School of Business Research Paper No. 2021-23
Number of pages: 51 Posted: 18 Feb 2021
Casey M. Schwab, Bridget Stomberg and Brian Williams
University of North Texas, Indiana University - Kelley School of Business and Texas A&M University
Downloads 481 (100,136)

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6.

Real Effects of Financial Reporting on Innovation: Evidence from Tax Law and Accounting Standards

The Accounting Review, Forthcoming https://doi.org/10.2308/TAR-2018-0582
Number of pages: 60 Posted: 06 Feb 2020 Last Revised: 08 Feb 2021
Braden Williams and Brian Williams
University of Texas at Austin - Department of Accounting and Texas A&M University
Downloads 476 (101,371)
Citation 9

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Innovation, Accounting Recognition, FIN 48

7.

Does Corporate Tax Avoidance Reduce Individual Investors’ Willingness to Own Stock?

Kelley School of Business Research Paper No. 17-16
Number of pages: 50 Posted: 16 Feb 2017 Last Revised: 16 Jan 2021
Sonja O. Rego, Brian Williams and Ryan J. Wilson
Indiana University - Kelley School of Business - Department of Accounting, Texas A&M University and University of Iowa - Henry B. Tippie College of Business
Downloads 444 (109,966)
Citation 1

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tax avoidance; individual investors, stock holdings; information asymmetry.

8.

Does Tax Enforcement Disparately Affect Domestic versus Multinational Corporations Around the World?

Number of pages: 50 Posted: 16 Aug 2018 Last Revised: 18 Jul 2023
Lisa De Simone, Bridget Stomberg and Brian Williams
University of Texas at Austin, Indiana University - Kelley School of Business and Texas A&M University
Downloads 443 (112,349)
Citation 1

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tax enforcement, tax avoidance, international tax, income shifting

9.

Crypto-Influencers

Number of pages: 49 Posted: 19 Apr 2023 Last Revised: 23 May 2023
Kenneth J. Merkley, Joseph Pacelli, Mark Piorkowski and Brian Williams
Indiana University - Kelley School of Business - Department of Accounting, Harvard University - Business School (HBS), Indiana University Bloomington - Kelley School of Business and Texas A&M University
Downloads 415 (119,022)

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Cryptocurrency, Information Intermediaries, Social Media

10.

Accounting and Small Business Profitability

Kelley School of Business Research Paper No. 18-7
Number of pages: 54 Posted: 09 Jan 2018 Last Revised: 05 Jun 2020
Eric Holzman, Brian P. Miller, Brian Williams and Teri Lombardi Yohn
Indiana University, Indiana University - Kelley School of Business - Department of Accounting, Texas A&M University and Emory University Goizueta Business School
Downloads 364 (138,132)

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small business; accounting background; financial statement preparation; profitability

11.

Use of Increased Operating Cash Flow by Firms that Avoid Taxes

Number of pages: 51 Posted: 07 Aug 2017
David A. Guenther, Kenneth Njoroge and Brian Williams
University of Oregon - Department of Accounting, College of William and Mary - Mason School of Business and Texas A&M University
Downloads 352 (143,283)
Citation 1

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Tax Avoidance; Cash Holdings; Financial Constraints; Multinational Corporations

12.

The Role of Effective Control Systems in Capturing Innovation

Kelley School of Business Research Paper No. 17-57
Number of pages: 53 Posted: 04 Aug 2017 Last Revised: 12 Nov 2018
Brian P. Miller, Amy Sheneman and Brian Williams
Indiana University - Kelley School of Business - Department of Accounting, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Texas A&M University
Downloads 327 (155,067)
Citation 1

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Innovation Capture, Internal Controls, Patents

13.

Auditors' Influence on Clients' Estimated Tax Reserves

Georgetown McDonough School of Business Research Paper No. 3920001
Number of pages: 61 Posted: 10 Sep 2021 Last Revised: 11 Jan 2023
Allison Koester, Bridget Stomberg, Brian Williams and Junwei Xia
Georgetown University - McDonough School of Business, Indiana University - Kelley School of Business, Texas A&M University and Texas A&M University - Department of Accounting
Downloads 299 (170,432)

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auditor influence, accounting estimates, tax reserves

14.

Using Disclosure of the Work Opportunity Tax Credit as an Indicator of Prosocial Employment Practices

Kelley School of Business Research Paper No. 2021-28
Number of pages: 53 Posted: 23 May 2021 Last Revised: 23 May 2023
Michelle Hutchens, Stefan Richter, Bridget Stomberg and Brian Williams
University of Illinois, Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business and Texas A&M University
Downloads 189 (265,707)

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Work Opportunity Tax Credit; tax policy; ESG disclosure; prosocial employment practices.

15.

The Impact of Standard Setting on Individual Investors: Evidence From SFAS 109

Review of Accounting Studies, forthcoming
Number of pages: 65 Posted: 10 Feb 2018 Last Revised: 21 Aug 2023
Michelle Hutchens, Sonja O. Rego and Brian Williams
University of Illinois, Indiana University - Kelley School of Business - Department of Accounting and Texas A&M University
Downloads 170 (291,445)
Citation 3

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SFAS 109, Standard Setting, Individual Investors, Deferred Taxes, Tax Footnote

16.

Capital Gains Taxes and Risk with a Fixed Supply of Risky Assets

Number of pages: 17 Posted: 11 Jul 2014
David A. Guenther and Brian Williams
University of Oregon - Department of Accounting and Texas A&M University
Downloads 146 (330,898)

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Risky assets; capital gains taxes; taxes and risk

17.

The Benefits of Uncertainty: Uncertain Tax Strategies and Implicit Taxes

Kelley School of Business Research Paper No. 2023-4347999
Number of pages: 52 Posted: 07 Feb 2023
Trent Krupa, Steven Utke and Brian Williams
University of Arkansas - Department of Accounting, University of Connecticut - Department of Accounting and Texas A&M University
Downloads 111 (406,843)

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Implicit Taxes, Tax Avoidance, Uncertain Tax Positions

18.

Spillover Benefits of Financial Statement Audits: Evidence from IRS Enforcement Outcomes

Number of pages: 68 Posted: 24 Jul 2023
Michele Mullaney, Bridget Stomberg and Brian Williams
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business and Texas A&M University
Downloads 50 (639,722)

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Tax Compliance, Auditing, C corporations

19.

The Impact of Control Systems on Corporate Innovation

Contemporary Accounting Research, Forthcoming, Kelley School of Business Research Paper No. 2022-06
Posted: 31 Jan 2022
Brian P. Miller, Amy Sheneman and Brian Williams
Indiana University - Kelley School of Business - Department of Accounting, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Texas A&M University

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internal controls, innovation, patents, research and development, internal information flow

20.

Why Pay Our Fair Share? How Perceived Influence Over Laws Affects Tax Evasion

The Journal of the American Taxation Association, Vol. 42, No. 1, Spring 2020, Kelley School of Business Research Paper No. 17-66
Posted: 05 Sep 2017 Last Revised: 18 Mar 2020
Paul Mason, Steven Utke and Brian Williams
Baylor University, University of Connecticut - Department of Accounting and Texas A&M University

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Tax Evasion, Tax Morale, Quality of Government, Perceived Influence, Procedural Fairness

21.

Is Tax Avoidance Related to Firm Risk?

Accounting Review, Forthcoming
Posted: 27 Sep 2012 Last Revised: 04 Feb 2016
David A. Guenther, Steven Matsunaga and Brian Williams
University of Oregon - Department of Accounting, University of Oregon and Texas A&M University

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effective tax rates; tax avoidance; firm risk