James Stekelberg

Colorado State University, Fort Collins - Department of Accounting

256 Rockwell Hall

Fort Collins, CO 80523

United States

SCHOLARLY PAPERS

10

DOWNLOADS

238

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (10)

1.

State Tax Haven Legislation and Corporate Income Tax Revenues

Number of pages: 43 Posted: 09 Feb 2017 Last Revised: 29 Nov 2018
Stephen J. Lusch and James Stekelberg
Texas Christian University - Department of Accounting and Colorado State University, Fort Collins - Department of Accounting
Downloads 168 (179,186)

Abstract:

Loading...

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

2.

Measuring Tax Authority Monitoring

Number of pages: 44 Posted: 28 Apr 2019 Last Revised: 18 Oct 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 70 (332,171)

Abstract:

Loading...

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

3.

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
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

Abstract:

Loading...

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

4.

External Auditor Responses to Tax Risk

Journal of Accounting, Auditing and Finance, Forthcoming
Posted: 27 Oct 2016 Last Revised: 11 Sep 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

Abstract:

Loading...

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

5.

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) and Colorado State University, Fort Collins - Department of Accounting

Abstract:

Loading...

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

6.

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

Accounting Horizons 31 (4): 33-52
Posted: 13 May 2015 Last Revised: 30 Aug 2018
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

Abstract:

Loading...

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

7.

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

Abstract:

Loading...

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

8.

CEO Narcissism and Corporate Tax Sheltering

Journal of American Taxation Association, Vol. 38, Issue 1, pp. 1-22, 2016
Posted: 06 Jun 2014 Last Revised: 05 May 2016
Kari Olsen and James Stekelberg
Utah Valley University and Colorado State University, Fort Collins - Department of Accounting

Abstract:

Loading...

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

9.

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 Goldman and James Stekelberg
Virginia Tech, North Carolina State University - Department of Accounting and Colorado State University, Fort Collins - Department of Accounting

Abstract:

Loading...

FIN 48; uncertain tax positions; audit fees

10.

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

Abstract:

Loading...

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