Christina Lewellen

North Carolina State University - Department of Accounting

Raleigh, NC 27695-8113

United States

SCHOLARLY PAPERS

10

DOWNLOADS
Rank 49,752

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Top 49,752

in Total Papers Downloads

1,381

SSRN CITATIONS

7

CROSSREF CITATIONS

1

Scholarly Papers (10)

1.

'Just BEAT It' Do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA?

WU International Taxation Research Paper Series No. 2021-03, Singapore Management University School of Accountancy Research Paper
Number of pages: 54 Posted: 17 Feb 2021
University of Wisconsin - Madison, North Carolina State University - Department of Accounting, University of Wisconsin - Madison - Department of Accounting and Information Systems and Singapore Management University - School of Accountancy
Downloads 334 (132,640)
Citation 1

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Tax planning, income shifting, cost reclassification, foreign tax, tax, TCJA, BEAT

2.

The Complementarity Between Tax Avoidance and Manager Diversion: Evidence from Tax Haven Firms

Contemporary Accounting Research, 2017, Forthcoming
Number of pages: 57 Posted: 27 Nov 2017 Last Revised: 28 Dec 2017
T. J. Atwood and Christina Lewellen
University of Arkansas - Department of Accounting and North Carolina State University - Department of Accounting
Downloads 269 (166,000)
Citation 5

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Tax Avoidance, Tax Havens, Rent Extraction, Managerial Diversion, Corporate Governance

3.

Aggressive Tax Planning and Labor Investments

Journal of Accounting, Auditing, and Finance, Forthcoming
Number of pages: 42 Posted: 04 May 2021 Last Revised: 07 Mar 2022
Simone Traini, Nathan C. Goldman and Christina Lewellen
Norwegian School of Economics, North Carolina State University - Department of Accounting and North Carolina State University - Department of Accounting
Downloads 198 (222,154)

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Tax planning; tax uncertainty; labor investment

Tax haven incorporation and financial reporting transparency

Number of pages: 54 Posted: 19 Jul 2021
Christina Lewellen
North Carolina State University - Department of Accounting
Downloads 166 (259,003)

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tax havens, corporate governance, transparency, tax avoidance

Tax haven incorporation and financial reporting transparency

Review of Accounting Studies, forthcoming
Posted: 10 Mar 2022
Christina Lewellen
North Carolina State University - Department of Accounting

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tax havens, corporate governance, transparency, tax avoidance

5.

Tax Planning Gone Awry: Do Tax-Motivated Firms Experience Worse Tax Outcomes from Losses Compared to Other Firms?

Number of pages: 47 Posted: 16 Dec 2018
Scott Dyreng, Christina Lewellen and Bradley P. Lindsey
Duke University - Accounting, North Carolina State University - Department of Accounting and Utah State University - School of Accountancy
Downloads 144 (290,326)

Abstract:

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loss firms, tax avoidance, tax loss carrybacks

Tax Haven Incorporation and the Cost of Capital

Contemporary Accounting Research, Forthcoming
Number of pages: 56 Posted: 17 Feb 2021 Last Revised: 08 Jun 2021
Christina Lewellen, Landon M. Mauler and Luke Watson
North Carolina State University - Department of Accounting, Florida State University - Department of Accounting and Villanova University
Downloads 116 (342,918)

Abstract:

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tax avoidance, tax havens, corporate inversions, cost of equity

Tax Haven Incorporation and the Cost of Capital

Contemporary Accounting Research, Forthcoming
Posted: 03 Jun 2021
Christina Lewellen, Landon M. Mauler and Luke Watson
North Carolina State University - Department of Accounting, Florida State University - Department of Accounting and Villanova University

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tax avoidance, tax havens, corporate inversions, cost of equity

7.

Evidence on Firms’ Use of Subjective Evidence When Estimating the Deferred Tax Asset Valuation Allowance

Number of pages: 44 Posted: 18 Oct 2022
Nathan C. Goldman, Christina Lewellen and Andrew Schmidt
North Carolina State University - Department of Accounting, North Carolina State University - Department of Accounting and North Carolina State University
Downloads 80 (432,658)

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Deferred tax asset valuation allowance; subjective evidence; objective evidence; taxrelated financial reporting outcomes

8.

Ethical Considerations of Corporate Tax Avoidance: Diverging Perspectives From Different Stakeholders

In The Routledge Handbook of Accounting Ethics, 2020
Number of pages: 19 Posted: 15 Sep 2020 Last Revised: 16 Sep 2020
Nathan C. Goldman and Christina Lewellen
North Carolina State University - Department of Accounting and North Carolina State University - Department of Accounting
Downloads 74 (451,933)

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tax avoidance, ethics

9.

Board Risk Oversight and Corporate Tax-Planning Practices

Journal of Management Accounting Research, Forthcoming
Posted: 02 Jun 2020 Last Revised: 17 Jun 2020
North Carolina State University, North Carolina State University - Department of Accounting, North Carolina State University - Department of Accounting and Northern Arizona University

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Board Risk Oversight; Tax-Planning Practices; Enterprise Risk Management; Tax Planning Levels; Tax-Planning Volatility

10.

The Association Between Board Risk Oversight and the Risk of Material Misstatement

Posted: 09 Aug 2018
North Carolina State University, Florida State University, North Carolina State University - Department of Accounting and Northern Arizona University

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Board Risk Oversight, Internal Control, Corporate Governance, Risk Management, Risk of Material Misstatement