James Stekelberg

Colorado State University, Fort Collins - Department of Accounting

256 Rockwell Hall

Fort Collins, CO 80523

United States

  • Colorado State University, Fort Collins - Department of Accounting

SCHOLARLY PAPERS

12

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220

SSRN CITATIONS

0

CROSSREF CITATIONS

1

Scholarly Papers (12)

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1.

Valuation Implications of Socially Responsible Tax Avoidance: Evidence from the Electricity Industry

Number of pages: 57 Posted: 29 Jun 2020 Last Revised: 23 Oct 2020
Kerry Inger and James Stekelberg
Auburn University - School of Accountancy and Colorado State University, Fort Collins - Department of Accounting
Downloads 151 (330,884)
Citation 1

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Corporate Tax Avoidance, Effective Tax Rates, Corporate Social Responsibility, Firm Value, Renewable Electricity Production Tax Credits, Electricity Industry

2.

Tax Authority Monitoring and Equity Pricing: A Revision to Prior Inferences

Number of pages: 59 Posted: 13 May 2023
Patrick Hopkins, Stephen J. Lusch and James Stekelberg
Texas Christian University, Texas Christian University - Department of Accounting and Colorado State University, Fort Collins - Department of Accounting
Downloads 69 (567,257)

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tax authority monitoring, equity pricing, cost of capital, external monitoring

3.

Measuring Tax Authority Monitoring

Journal of the American Taxation Association, forthcoming.
Posted: 28 Apr 2019 Last Revised: 19 Feb 2021
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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Tax Authority Monitoring; Tax Enforcement; Unrecognized Tax Benefits; External Monitoring

4.

Did the FASB's Simplification Initiative Increase Errors in Analysts' Implied ETR Forecasts? Evidence from Early Adoption of ASU 2016-09

Journal of American Taxation Association, Forthcoming
Posted: 31 Oct 2017 Last Revised: 30 Aug 2018
James Brushwood, Derek Johnston, Lisa Kutcher and James Stekelberg
Colorado State University, Fort Collins - Department of Accounting, Colorado State University, Fort Collins - Department of Accounting, Colorado State University, Fort Collins - Department of Accounting and Colorado State University, Fort Collins - Department of Accounting

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ASU 2016-09, FASB Simplification Initiative, Stock-Based Compensation, Excess Tax Benefits and Deficiencies, Effective Tax Rates, Analyst Forecast Accuracy

5.

State Tax Haven Legislation and Corporate Income Tax Revenues

Public Finance Review 48 (3): 354-383.
Posted: 09 Feb 2017 Last Revised: 17 Apr 2020
Stephen J. Lusch and James Stekelberg
Texas Christian University - Department of Accounting and Colorado State University, Fort Collins - Department of Accounting

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Tax Havens, State Tax Haven Legislation, State Corporate Income Tax; State Corporate Income Tax Revenue

6.

External Auditor Responses to Tax Risk

Journal of Accounting, Auditing and Finance, Forthcoming
Posted: 27 Oct 2016 Last Revised: 11 Sep 2019
John L. Abernathy, Andrew Finley, Eric T. Rapley and James Stekelberg
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

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

7.

The Effect of High Quality Information Technology on Corporate Tax Avoidance and Tax Risk

Journal of Information Systems 31 (2), 83-106
Posted: 26 Jul 2015 Last Revised: 30 Aug 2018
Russ Hamilton and James Stekelberg
Southern Methodist University (SMU) - Accounting Department and Colorado State University, Fort Collins - Department of Accounting

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Information Technology; Business Value of IT; Tax Avoidance; Tax Risk

8.

How do Auditors Respond to CEO Narcissism? Evidence from External Audit Fees

Accounting Horizons 31 (4): 33-52 DOI: 10.2308/acch-51810
Posted: 13 May 2015 Last Revised: 08 Jul 2020
J. Scott Judd, Kari Olsen and James Stekelberg
University of Illinois at Chicago, Utah Valley University and Colorado State University, Fort Collins - Department of Accounting

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Audit Risk; Auditor Resignations; Audit Fees; Executive Personality Traits; Narcissism

9.

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

10.

CEO Narcissism and Corporate Tax Sheltering

Journal of American Taxation Association, Vol. 38, Issue 1, pp. 1-22, 2016. DOI: 10.2308/atax-51251
Posted: 06 Jun 2014 Last Revised: 08 Jul 2020
Kari Olsen and James Stekelberg
Utah Valley University and Colorado State University, Fort Collins - Department of Accounting

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Corporate Tax Sheltering; Corporate Tax Avoidance; Uncertain Tax Positions; Executive Personality Traits; Narcissism

11.

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

12.

Does Tax Risk Affect Investor Valuation of Tax Avoidance?

Journal of Accounting, Auditing and Finance, Vol. 34, Issue 1, pp. 151-176, 2019.
Posted: 03 Jan 2014 Last Revised: 29 Mar 2019
Katharine D. Drake, Stephen J. Lusch and James Stekelberg
University of Arizona - Department of Accounting, Texas Christian University - Department of Accounting and Colorado State University, Fort Collins - Department of Accounting

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corporate tax avoidance, tax risk, uncertain tax positions, firm valuation