Andrew Finley

Claremont McKenna College - Robert Day School of Economics and Finance

500 E. Ninth St.

Claremont, CA 91711-6420

United States

SCHOLARLY PAPERS

8

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Scholarly Papers (8)

1.

External Auditor Responses to Tax Risk

Number of pages: 46 Posted: 27 Oct 2016 Last Revised: 29 Mar 2019
Kennesaw State University, Claremont McKenna College - Robert Day School of Economics and Finance, Colorado State University, Fort Collins - Department of Accounting and Colorado State University, Fort Collins - Department of Accounting
Downloads 331 (88,940)

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Audit Fees, Tax Risk, Effective Tax Rates, Auditor-Provided Tax Services, Nonaudit Services

Employee Movements from Audit Firms to Audit Clients

Claremont McKenna College Robert Day School of Economics and Finance Research Paper No. 3108778
Number of pages: 57 Posted: 01 Feb 2018
Claremont McKenna College - Robert Day School of Economics and Finance, George Mason University - School of Business, Arizona State University and University of Southern California
Downloads 177 (166,807)

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auditors, executive selection, auditor turnover, executive turnover

Employee Movements from Audit Firms to Audit Clients

Contemporary Accounting Research, Forthcoming, Claremont McKenna College Robert Day School of Economics and Finance Research Paper No. 3379867
Posted: 21 May 2019
Claremont McKenna College - Robert Day School of Economics and Finance, George Mason University - School of Business, Arizona State University and University of Southern California

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Auditors, Executive Selection

3.

Measuring Tax Authority Monitoring

Number of pages: 23 Posted: 28 Apr 2019
Andrew Finley and James Stekelberg
Claremont McKenna College - Robert Day School of Economics and Finance and Colorado State University, Fort Collins - Department of Accounting
Downloads 52 (375,021)

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Tax Authority Monitoring; Tax Enforcement; Unrecognized Tax Benefits; External Monitoring

4.

Executive Gender Pay Gaps in Nonprofit Organizations

Claremont McKenna College Robert Day School of Economics and Finance Research Paper No. 3385848
Number of pages: 45 Posted: 05 Jun 2019
Andrew Finley, Curtis M. Hall and Amanda Marino
Claremont McKenna College - Robert Day School of Economics and Finance, Drexel University - Bennett S. LeBow College of Business and Drexel University - Bennett S. LeBow College of Business
Downloads 21 (506,648)

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Gender pay gap, Executive compensation, Nonprofit organization

5.

The Information Content from Releases of the Deferred Tax Valuation Allowance

Journal of American Taxation Association, Forthcoming, Claremont McKenna College Robert Day School of Economics and Finance Research Paper No. 3277669
Posted: 09 Dec 2018
Andrew Finley and Anthony Ribal
Claremont McKenna College - Robert Day School of Economics and Finance and FTI Consulting, Inc.

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valuation allowance, future earnings, buy-hold abnormal returns

6.

The Economic Consequences of Tax Service Provider Sanctions: Evidence from KPMG's Deferred Prosecution Agreement

Journal of American Taxation Association, Vol. 38, Issue 1, pp. 57-78, 2016
Posted: 23 Apr 2015 Last Revised: 01 Apr 2016
Andrew Finley and James Stekelberg
Claremont McKenna College - Robert Day School of Economics and Finance and Colorado State University, Fort Collins - Department of Accounting

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Auditor-Provided Tax Services, Tax Reporting Standards, Deferred Prosecution Agreements, Tax Avoidance

7.

The Impact of Large Tax Settlement Favorability on Firms' Subsequent Tax Avoidance

Review of Accounting Studies, Forthcoming
Posted: 16 Feb 2015 Last Revised: 21 Dec 2018
Andrew Finley
Claremont McKenna College - Robert Day School of Economics and Finance

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tax enforcement, tax avoidance, FIN 48

8.

The Effectiveness of the R&D Tax Credit: Evidence from the Alternative Simplified Credit

Journal of American Taxation Association, Vol. 37, Issue 1, pp. 157-182, 2015
Posted: 07 Oct 2014 Last Revised: 10 Jun 2015
Andrew Finley, Stephen J. Lusch and Kirsten A. Cook
Claremont McKenna College - Robert Day School of Economics and Finance, Texas Christian University - Department of Accounting and Texas Tech University - Area of Accounting

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tax credits, research and development, tax incentives