Brian Williams

Indiana University - Kelley School of Business - Department of Accounting

Assistant Professor

1309 E. 10th Street

Bloomington, IN 47405

United States

SCHOLARLY PAPERS

18

DOWNLOADS
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Top 14,426

in Total Papers Downloads

4,938

SSRN CITATIONS
Rank 29,627

SSRN RANKINGS

Top 29,627

in Total Papers Citations

12

CROSSREF CITATIONS

17

Scholarly Papers (18)

1.

Tax Avoidance, Uncertainty, and Firm Risk

Number of pages: 55 Posted: 01 Apr 2019 Last Revised: 29 Jan 2021
Michelle Hutchens, Sonja O. Rego and Brian Williams
University of Illinois, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 577 (67,207)
Citation 4

Abstract:

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Tax avoidance, firm risk, stock return volatility, latent class mixture model

2.

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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 484 (83,516)
Citation 8

Abstract:

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tax avoidance, earnings management, crash risk

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
North Carolina State University - Department of Accounting, University of Tennessee, Knoxville and Indiana University - Kelley School of Business - Department of Accounting
Downloads 449 (91,280)
Citation 4

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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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 327 (129,801)
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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 104 (356,305)

Abstract:

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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 Indiana University - Kelley School of Business - Department of Accounting

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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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 407 (103,737)

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6.

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, Indiana University - Kelley School of Business - Department of Accounting and University of Oregon
Downloads 407 (102,241)
Citation 2

Abstract:

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

7.

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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 389 (107,752)
Citation 3

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Innovation, Accounting Recognition, FIN 48

8.

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
Indiana University, Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Emory University Goizueta Business School
Downloads 334 (127,654)

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small business; accounting background; financial statement preparation; profitability

9.

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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 305 (141,358)
Citation 4

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Tax Avoidance; Cash Holdings; Financial Constraints; Multinational Corporations

10.

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

Kelley School of Business Research Paper No. 18-68, Stanford University Graduate School of Business Research Paper No. 18-37
Number of pages: 42 Posted: 16 Aug 2018 Last Revised: 21 Aug 2020
Lisa De Simone, Bridget Stomberg and Brian Williams
University of Texas at Austin, Indiana University - Kelley School of Business and Indiana University - Kelley School of Business - Department of Accounting
Downloads 298 (143,797)
Citation 1

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tax enforcement, tax avoidance, international tax, income shifting

11.

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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 289 (148,535)
Citation 2

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Innovation Capture, Internal Controls, Patents

12.

Auditors’ Influence on Clients’ Accounting Estimates

Georgetown McDonough School of Business Research Paper No. 3920001
Number of pages: 52 Posted: 10 Sep 2021
Georgetown University - McDonough School of Business, Indiana University - Kelley School of Business, Indiana University - Kelley School of Business - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 194 (217,780)

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auditor influence, accounting estimates, tax reserves

13.

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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 130 (302,361)

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Risky assets; capital gains taxes; taxes and risk

14.

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

Kelley School of Business Research Paper No. 18-13
Number of pages: 62 Posted: 10 Feb 2018 Last Revised: 13 Apr 2020
Michelle Hutchens, Sonja O. Rego and Brian Williams
University of Illinois, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 125 (311,307)
Citation 3

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

15.

Taking Advantage of Employer Tax Incentives for Workplace Diversity

Kelley School of Business Research Paper No. 2021-28
Number of pages: 51 Posted: 23 May 2021
University of Illinois, Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business and Indiana University - Kelley School of Business - Department of Accounting
Downloads 119 (322,501)

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Work Opportunity Tax Credit; workplace diversity; tax policy; ESG initiatives.

16.

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 Indiana University - Kelley School of Business - Department of Accounting

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

17.

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 Indiana University - Kelley School of Business - Department of Accounting

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

18.

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 Indiana University - Kelley School of Business - Department of Accounting

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effective tax rates; tax avoidance; firm risk