John Treu

West Virginia University - College of Business & Economics

Assistant Professor of Accounting

P.O. Box 6025

Morgantown, WV 26506

United States

SCHOLARLY PAPERS

9

DOWNLOADS
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2,801

TOTAL CITATIONS
Rank 20,860

SSRN RANKINGS

Top 20,860

in Total Papers Citations

51

Scholarly Papers (9)

1.

Litigation Risk and the Regulation of Non-GAAP Reporting

Number of pages: 48 Posted: 07 Mar 2017 Last Revised: 09 Oct 2019
University of North Texas, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, Indiana University - Kelley School of Business and West Virginia University - College of Business & Economics
Downloads 848 (60,725)
Citation 19

Abstract:

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Non-GAAP Disclosure, Litigation Risk, Regulation

2.

Are Lengthy and Boilerplate Risk Factor Disclosures Inadequate? An Examination of Judicial and Regulatory Assessments of Risk Factor Language

Kelley School of Business Research Paper No. 18-43
Number of pages: 69 Posted: 09 May 2018 Last Revised: 10 Dec 2019
University of North Texas, Indiana University - Kelley School of Business - Department of Accounting and West Virginia University - College of Business & Economics
Downloads 819 (63,756)
Citation 26

Abstract:

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risk disclosure, boilerplate, litigation risk, securities lawsuits, SEC comment letters, disclosure regulation, text analysis, disclosure borrowing

3.

When are Firms Sued for Qualitative Disclosures? Implications of the Safe Harbor for Forward-Looking Statements

The Accounting Review, Forthcoming
Number of pages: 59 Posted: 28 Oct 2016 Last Revised: 10 May 2019
University of North Texas, Indiana University - Kelley School of Business and West Virginia University - College of Business & Economics
Downloads 701 (78,014)
Citation 5

Abstract:

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Corporate Disclosure, Narrative Disclosure, Disclosure Tone, Litigation, Forward-looking Information

4.

Too Much SALT? The Nuanced Impact of the State and Local Tax Deduction Cap on Pass-Through Business Taxpayers

25 Florida Tax Review __ (2021), FSU College of Law, Law, Business & Economics Paper No. 21-02
Number of pages: 45 Posted: 22 Mar 2021
Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program, Florida State University - College of Business and West Virginia University - College of Business & Economics
Downloads 127 (466,582)

Abstract:

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SALT, AMT, deduction, TCJA, cap, limitation

5.

AICPA v. The IRS: Is the AICPA Protecting Taxpayers Interests or Its Own in Seeking to Invalidate the Annual Filing Season Program?

Taxes - The Tax Magazine, Vol. 94, 49 (2016), Pace University Legal Studies Research Paper No. 2016/12
Number of pages: 8 Posted: 27 Jul 2016 Last Revised: 27 Aug 2019
John Treu and Jessica Magaldi
West Virginia University - College of Business & Economics and Pace University
Downloads 119 (490,722)

Abstract:

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6.

The Mandatory Disclosure Provisions of the Uniform Trust Code: Still Boldly Going Where No Jurisdiction Will Follow -- A Practical Tax-Based Solution

Mississippi Law Journal, 2013
Number of pages: 50 Posted: 21 Sep 2015
John Treu
West Virginia University - College of Business & Economics
Downloads 59 (750,028)

Abstract:

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Uniform Trust Act, disclosure provisions, NCCUSL, trustee, beneficiary

7.

Less is More: Applying a Modified Reasonable Compensation Standard to Eliminate the Inconsistencies Among the Payroll Tax Bases and the Net Investment Income Tax Base Under the Affordable Care Act

Nebraska Law Review 92.3 (2014)
Number of pages: 42 Posted: 21 Sep 2015
John Treu
West Virginia University - College of Business & Economics
Downloads 54 (782,339)
Citation 1

Abstract:

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net investment income tax, payroll tax, affordable care act, tax base, capital income, tax entities, self-employment tax base

8.

What the American Taxpayer Relief Act of 2012 and Portability Mean to Utah Estate Planners

Utah Bar Journal 27.1 (2014): 20-22
Number of pages: 3 Posted: 03 Oct 2015
John Treu
West Virginia University - College of Business & Economics
Downloads 49 (817,675)

Abstract:

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American Taxpayer Relief Act, Estate Planner, gift tax, estate tax, credit shelter trust

9.

Adding Credibility to Your Case

54 NO. 3 DRI FOR THE DEF. 28, March 2012
Number of pages: 6 Posted: 18 Sep 2015
John Treu
West Virginia University - College of Business & Economics
Downloads 25 (1,043,267)

Abstract:

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non-retained expert witnesses