Brian Williams

Indiana University - Kelley School of Business - Department of Accounting

Assistant Professor

1309 E. 10th Street

Bloomington, IN 47405

United States

SCHOLARLY PAPERS

12

DOWNLOADS
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SSRN RANKINGS

Top 22,340

in Total Papers Downloads

2,084

CITATIONS
Rank 43,820

SSRN RANKINGS

Top 43,820

in Total Papers Citations

7

Scholarly Papers (12)

1.

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 387 (74,684)
Citation 2

Abstract:

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tax avoidance, earnings management, crash risk

2.

Who Invests in Corporate Tax Avoiders?

Kelley School of Business Research Paper No. 17-16
Number of pages: 43 Posted: 16 Feb 2017 Last Revised: 21 Jun 2017
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 275 (109,314)
Citation 1

Abstract:

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tax avoidance, individual investors, stock holdings, investor sophistication, investment strategies

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 Goldman, Kathleen Powers and Brian Williams
North Carolina State University - Department of Accounting, University of Tennessee, Knoxville - College of Business Administration and Indiana University - Kelley School of Business - Department of Accounting
Downloads 263 (114,537)
Citation 2

Abstract:

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4.

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 204 (147,160)
Citation 1

Abstract:

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Innovation Capture, Internal Controls, Patents

5.

Accounting and Small Business Profitability

Kelley School of Business Research Paper No. 18-7
Number of pages: 49 Posted: 09 Jan 2018 Last Revised: 30 Jan 2019
Brian P. Miller, Brian Williams and Teri Lombardi Yohn
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 197 (152,056)

Abstract:

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small business; accounting background; financial statement preparation; profitability

6.

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 177 (167,593)
Citation 1

Abstract:

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Tax Avoidance; Cash Holdings; Financial Constraints; Multinational Corporations

7.

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

Kelley School of Business Research Paper No. 17-66
Number of pages: 53 Posted: 05 Sep 2017 Last Revised: 20 Feb 2019
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
Downloads 153 (189,939)

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Tax Evasion, Tax Morale, Quality of Government

8.

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: 48 Posted: 23 Aug 2018 Last Revised: 11 Apr 2019
Eric Holzman, Brian P. Miller and Brian Williams
The Ohio State University - Department of Accounting & Management Information Systems, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 151 (192,060)

Abstract:

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Accounting Misconduct; AAER; Crime; Social Norms

9.

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 123 (225,983)

Abstract:

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Risky assets; capital gains taxes; taxes and risk

10.

Tax Avoidance, Uncertainty, and Firm Risk

Number of pages: 47 Posted: 01 Apr 2019
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 78 (305,900)

Abstract:

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

11.

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

Kelley School of Business Research Paper No. 18-13
Number of pages: 49 Posted: 10 Feb 2018
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 76 (310,612)

Abstract:

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SFAS 109, Standard Setting, Individual Investors, Information Asymmetry

12.

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

Abstract:

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effective tax rates; tax avoidance; firm risk