Christina Lewellen

North Carolina State University - Department of Accounting

Raleigh, NC 27695-8113

United States

  • North Carolina State University - Department of Accounting

SCHOLARLY PAPERS

13

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TOTAL CITATIONS
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Top 23,945

in Total Papers Citations

30

Scholarly Papers (13)

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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, Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 57 Posted: 17 Feb 2021 Last Revised: 20 Feb 2024
Stacie Kelley (Laplante), Christina Lewellen, Dan Lynch and David M. P. Samuel
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 709 (77,157)
Citation 15

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tax reform, international tax, tax reserves, internal information quality, TCJA, BEAT

2.

Endogeneity and the Economic Consequences of Tax Avoidance

Number of pages: 48 Posted: 19 Apr 2023 Last Revised: 13 Nov 2024
Scott Dyreng, Robert Hills, Christina Lewellen and Bradley P. Lindsey
Duke University - Accounting, Pennsylvania State University, North Carolina State University - Department of Accounting and Utah State University - School of Accountancy
Downloads 471 (128,573)

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Tax Avoidance, Endogeneity, Omitted Variable Bias, Instrumental Variable

3.

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, Fayetteville - Department of Accounting and North Carolina State University - Department of Accounting
Downloads 362 (174,025)
Citation 5

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

4.

Aggressive Tax Planning and Labor Investments

Journal of Accounting, Auditing, and Finance, Forthcoming
Number of pages: 42 Posted: 04 May 2021 Last Revised: 14 Sep 2024
Simone Traini, Nathan C. Goldman and Christina Lewellen
NHH Norwegian School of Economics - Department of Accounting, Auditing and Law, North Carolina State University - Department of Accounting and North Carolina State University - Department of Accounting
Downloads 303 (210,871)
Citation 3

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Tax planning; tax uncertainty; labor investment

5.

Tax haven incorporation and financial reporting transparency

Downloads 267 (241,261)
Citation 3

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 267 (239,676)
Citation 3

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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

6.

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 192 (330,281)

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loss firms, tax avoidance, tax loss carrybacks

7.

Tax Haven Incorporation and the Cost of Capital

Downloads 184 (343,450)

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 184 (342,639)

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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

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 166 (376,023)
Citation 1

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tax avoidance, ethics

9.

Firms' use of subjectively verifiable evidence when estimating the deferred tax asset valuation allowance

Number of pages: 57 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 145 (420,945)
Citation 3

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Deferred tax asset valuation allowance; subjective evidence; objective evidence; taxrelated financial reporting outcomes, Financial Reporting Quality, Verifiable, Faithful Representation, SEC Comment Letters

10.

Executive Compensation and Income Tax Rate Progression

Number of pages: 50 Posted: 09 May 2024
Nathan C. Goldman, Jodi Henley and Christina Lewellen
North Carolina State University - Department of Accounting, Georgia State University - J. Mack Robinson College of Business and North Carolina State University - Department of Accounting
Downloads 121 (485,640)

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Progressive Income Taxation, Executive Compensation, Cash Compensation, Non-Cash Compensation, Income Equality

11.

An Investigation of the Array of Domestic and Foreign Tax Haven Location Decisions for U.S. Multinational Firms

Number of pages: 48 Posted: 26 Aug 2024
Christina Lewellen and Bradley P. Lindsey
North Carolina State University - Department of Accounting and Utah State University - School of Accountancy
Downloads 88 (605,885)

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12.

Board Risk Oversight and Corporate Tax-Planning Practices

Journal of Management Accounting Research, Forthcoming
Posted: 02 Jun 2020 Last Revised: 17 Jun 2020
Mark S. Beasley, Nathan C. Goldman, Christina Lewellen and Michelle McAllister
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

13.

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

Posted: 09 Aug 2018
Mark S. Beasley, Allen D. Blay, Christina Lewellen and Michelle McAllister
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