James Stekelberg

Colorado State University, Fort Collins - Department of Accounting

256 Rockwell Hall

Fort Collins, CO 80523

United States

SCHOLARLY PAPERS

11

DOWNLOADS

108

SSRN CITATIONS

0

CROSSREF CITATIONS

1

Scholarly Papers (11)

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 108 (341,327)
Citation 1

Abstract:

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

2.

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

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

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

4.

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

5.

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

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

6.

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

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

7.

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

8.

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

9.

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

10.

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

11.

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