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Sonja O. Rego

Indiana University - Kelley School of Business - Department of Accounting

Professor

1309 E. 10th Street

Bloomington, IN 47405

United States

http://kelley.iu.edu/Accounting/faculty/page12887.cfm?ID=33017

  • Indiana University - Kelley School of Business - Department of Accounting

    • Email
    • Tel: 812 855-6356
SCHOLARLY PAPERS

22

DOWNLOADS
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21,558

CITATIONS
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Top 1,285

in Total Papers Citations

430

Scholarly Papers (22)

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1.

Market Reaction to Events Surrounding the Sarbanes-Oxley Act of 2002 and Earnings Management

Downloads 3,617 ( 1,995)
Citation 82

Market Reaction to Events Surrounding the Sarbanes-Oxley Act of 2002 and Earnings Management

Number of pages: 36 Posted: 05 Dec 2003
Haidan Li, Morton Pincus and Sonja O. Rego
Santa Clara University - Leavey School of Business, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting
Downloads 3,617 (1,957)
Citation 82

Abstract:

Sarbanes-Oxley, earnings management, event study

Market Reaction to Events Surrounding the Sarbanes-Oxley Act of 2002 and Earnings Management

Journal of Law and Economics, February 2008
Posted: 26 Oct 2006
Haidan Li, Morton Pincus and Sonja O. Rego
Santa Clara University - Leavey School of Business, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting

Abstract:

Sarbanes-Oxley, earnings management, event study

2.

Tax Reporting Aggressiveness and its Relation to Aggressive Financial Reporting

Downloads 3,165 ( 2,538)
Citation 63

Tax Reporting Aggressiveness and its Relation to Aggressive Financial Reporting

Accounting Review, Vol. 84, No. 2, 2009
Number of pages: 49 Posted: 02 Feb 2005 Last Revised: 15 May 2014
Mary Margaret Frank, Luann J. Lynch and Sonja O. Rego
University of Virginia - Darden School of Business, University of Virginia - Darden School of Business and Indiana University - Kelley School of Business - Department of Accounting
Downloads 3,165 (2,475)
Citation 63

Abstract:

Tax reporting aggressiveness, tax shelters, book-tax differences, financial reporting aggressiveness, earnings management, discretionary accruals

Tax Reporting Aggressiveness and its Relation to Aggressive Financial Reporting

Accounting Review, Vol. 84, No. 2, 2009
Posted: 20 Oct 2008 Last Revised: 15 May 2014
Mary Margaret Frank, Luann J. Lynch and Sonja O. Rego
University of Virginia - Darden School of Business, University of Virginia - Darden School of Business and Indiana University - Kelley School of Business - Department of Accounting

Abstract:

Tax reporting aggressiveness, tax shelters, book-tax differences, financial reporting aggressiveness, earnings management, discretionary accruals

3.

Earnings Management: New Evidence Based On Deferred Tax Expense

Downloads 2,446 ( 3,979)
Citation 99

Earnings Management: New Evidence Based On Deferred Tax Expense

Number of pages: 44 Posted: 18 Jul 2001
John D. Phillips, Morton Pincus and Sonja O. Rego
University of Connecticut - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting
Downloads 2,446 (3,896)
Citation 99

Abstract:

earnings management, deferred tax expense, accruals

Earnings Management: New Evidence Based on Deferred Tax Expense

The Accounting Review, April 2003
Posted: 12 Feb 2003
John D. Phillips, Morton Pincus and Sonja O. Rego
University of Connecticut - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting

Abstract:

earnings management, deferred tax expense, accruals

4.

Equity Risk Incentives and Corporate Tax Aggressiveness

Journal of Accounting Research, Forthcoming
Number of pages: 48 Posted: 04 Feb 2009 Last Revised: 14 May 2014
Sonja O. Rego and Ryan J. Wilson
Indiana University - Kelley School of Business - Department of Accounting and University of Oregon
Downloads 2,251 (4,593)
Citation 28

Abstract:

Tax Risk, Tax Aggressiveness, Equity Risk Incentives, Executive Compensation

5.

Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities

Downloads 1,482 ( 9,359)
Citation 20

Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities

Number of pages: 45 Posted: 21 Oct 2003
John D. Phillips, Morton Pincus, Sonja O. Rego and Huishan Wan
University of Connecticut - Department of Accounting, University of California, Irvine, Indiana University - Kelley School of Business - Department of Accounting and University of Iowa - Department of Accounting
Downloads 1,482 (9,179)
Citation 20

Abstract:

earnings management, deferred taxes, valuation allowance account

Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities

Journal of the American Taxation Association, 2004
Posted: 18 Oct 2008
John D. Phillips, Morton Pincus, Sonja O. Rego and Huishan Wan
University of Connecticut - Department of Accounting, University of California, Irvine, Indiana University - Kelley School of Business - Department of Accounting and University of Iowa - Department of Accounting

Abstract:

Deferred tax liabilities, Deferred tax expense, Earnings management

6.

Earnings Management Strategies and the Trade-Off between Tax Benefits and Detection Risk: To Conform or Not to Conform?

Downloads 1,000 ( 17,395)
Citation 15

Earnings Management Strategies and the Trade-Off between Tax Benefits and Detection Risk: To Conform or Not to Conform?

Number of pages: 55 Posted: 28 Jun 2007 Last Revised: 15 May 2014
Brad A. Badertscher, John D. Phillips, Morton Pincus and Sonja O. Rego
University of Notre Dame, University of Connecticut - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,000 (17,074)
Citation 15

Abstract:

Earnings management, earnings restatements, book-tax differences, deferred tax expense, current tax expense

Earnings Management Strategies and the Trade-Off Between Tax Benefits and Detection Risk: To Conform or not to Conform?

Accounting Review, 2009
Posted: 18 Oct 2008
Brad A. Badertscher, John D. Phillips, Morton Pincus and Sonja O. Rego
University of Notre Dame, University of Connecticut - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting

Abstract:

earnings management, earnings restatements, book-tax differences, deferred tax expense, current tax expense

7.

Do Managers Use the Valuation Allowance Account to Manage Earnings Around Certain Earnings Targets?

Downloads 973 ( 18,133)
Citation 45

Do Managers Use the Valuation Allowance Account to Manage Earnings Around Certain Earnings Targets?

Darden Business School Working Paper No. 03-09
Number of pages: 41 Posted: 07 Aug 2003
Mary Margaret Frank and Sonja O. Rego
University of Virginia - Darden School of Business and Indiana University - Kelley School of Business - Department of Accounting
Downloads 973 (17,802)
Citation 45

Abstract:

Valuation Allowance Account, Earnings Management, Deferred Taxes

Do Managers Use the Valuation Allowance Account to Manage Earnings Around Certain Earnings Targets?

Journal of the American Taxation Association, Vol. 28, Spring 2006
Posted: 02 Mar 2006 Last Revised: 15 May 2014
Mary Margaret Frank and Sonja O. Rego
University of Virginia - Darden School of Business and Indiana University - Kelley School of Business - Department of Accounting

Abstract:

Earnings Management, Valuation Allowance Account, Deferred Taxes

8.

Tax Implications of Earnings Management Activities: Evidence from Restatements

Number of pages: 50 Posted: 13 Mar 2006
Brad A. Badertscher, John D. Phillips, Morton Pincus and Sonja O. Rego
University of Notre Dame, University of Connecticut - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting
Downloads 958 (16,565)
Citation 6

Abstract:

Earnings management, book-tax differences, earnings restatements, deferred tax expense, current tax expense

9.

Tax Avoidance Activities of U.S. Multinational Corporations

Downloads 893 ( 20,621)
Citation 56

Tax Avoidance Activities of U.S. Multinational Corporations

Number of pages: 42 Posted: 16 Aug 2002
Sonja O. Rego
Indiana University - Kelley School of Business - Department of Accounting
Downloads 893 (20,234)
Citation 56

Abstract:

Tax Avoidance Activities of U.S. Multinational Corporations

Contemporary Accounting Research, Vol. 20, No. 4, Winter 2003
Posted: 20 Aug 2003
Sonja O. Rego
Indiana University - Kelley School of Business - Department of Accounting

Abstract:

10.

Evidence on Motivations for Downward Earnings Management

Number of pages: 51 Posted: 03 Aug 2006 Last Revised: 15 May 2014
Brad A. Badertscher, John D. Phillips, Morton Pincus and Sonja O. Rego
University of Notre Dame, University of Connecticut - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting
Downloads 798 (19,992)
Citation 2

Abstract:

Earnings management, restatements, book-tax differences, book-tax conformity

11.

Are Corporate Risk-Taking Practices Indicative of Aggressive Reporting Practices?

Journal of American Taxation Association, Forthcoming, Darden Business School Working Paper No. 1066846
Posted: 09 Dec 2007 Last Revised: 17 May 2017
Mary Margaret Frank, Luann J. Lynch, Sonja O. Rego and Rong Zhao
University of Virginia - Darden School of Business, University of Virginia - Darden School of Business, Indiana University - Kelley School of Business - Department of Accounting and University of Calgary

Abstract:

Aggressive reporting, tax avoidance, earnings management, corporate risk-taking

12.

Does Greater Tax Risk Lead to Increased Firm Risk?

Number of pages: 52 Posted: 09 Dec 2012 Last Revised: 17 Jun 2015
Michelle Hutchens and Sonja O. Rego
University of Illinois and Indiana University - Kelley School of Business - Department of Accounting
Downloads 746 (14,724)

Abstract:

Tax risk, tax avoidance, firm risk, cost of capital, uncertain tax positions

13.

Early Evidence on the Determinants of Unrecognized Tax Benefits

Number of pages: 42 Posted: 30 Mar 2010
Richard A. Cazier, Sonja O. Rego, Xiaoli (Shaolee) Tian and Ryan J. Wilson
University of Texas at El Paso - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting, Ohio State University (OSU) - Fisher College of Business and University of Oregon
Downloads 565 (26,629)
Citation 9

Abstract:

Unrecognized tax benefits, FIN 48, tax contingency, tax cushion, tax avoidance

14.

Material Weaknesses in Tax-Related Internal Controls and Last Chance Earnings Management

Posted: 23 Nov 2009 Last Revised: 12 Jul 2016
Cristi A. Gleason, Morton Pincus and Sonja O. Rego
University of Iowa - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting

Abstract:

Tax, earnings management, internal control weakness, SOX

15.

Did FIN 48 Limit the Use of Tax Reserves as a Tool for Earnings Management?

Number of pages: 49 Posted: 09 Aug 2010 Last Revised: 14 May 2014
Richard A. Cazier, Sonja O. Rego, Xiaoli (Shaolee) Tian and Ryan J. Wilson
University of Texas at El Paso - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting, Ohio State University (OSU) - Fisher College of Business and University of Oregon
Downloads 336 (58,595)
Citation 4

Abstract:

Tax reserves, unrecognized tax benefits, FIN 48, earnings management, analyst forecasts

16.

Conforming Tax Avoidance and Capital Market Pressure

Kelley School of Business Research Paper No. 15-48, Columbia Business School Research Paper No. 15-63
Number of pages: 62 Posted: 17 Jun 2015 Last Revised: 04 Jul 2017
Brad A. Badertscher, Sharon P. Katz, Sonja O. Rego and Ryan J. Wilson
University of Notre Dame, Columbia Business School - Accounting, Business Law & Taxation, Indiana University - Kelley School of Business - Department of Accounting and University of Oregon
Downloads 144 (42,516)

Abstract:

Tax avoidance, Book-tax conformity, Capital market pressure, Private firms

17.

Who Invests in Corporate Tax Avoiders?

Kelley School of Business Research Paper No. 17-16
Number of pages: 43 Posted: 16 Feb 2017 Last Revised: 21 Jun 2017
Sonja O. Rego, Brian M. Williams and Ryan J. Wilson
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and University of Oregon
Downloads 0 (123,313)

Abstract:

tax avoidance, individual investors, stock holdings, investor sophistication, investment strategies

18.

The Consistency of Mandatory and Voluntary Management Earnings Forecasts and Implications for Analyst and Investor Information Processing

Kelley School of Business Research Paper No. 16-42
Number of pages: 47 Posted: 14 May 2016
Richard A. Cazier, Sonja O. Rego, Xiaoli (Shaolee) Tian and Ryan J. Wilson
University of Texas at El Paso - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting, Ohio State University (OSU) - Fisher College of Business and University of Oregon
Downloads 0 (147,121)

Abstract:

Valuation Allowance, Management Forecasts, Voluntary Disclosure, Mandatory Disclosure

19.

Influencing Profits: The Differential Impact of Lobbying on Corporate Stock Returns

Kelley School of Business Research Paper No. 16-41
Number of pages: 43 Posted: 14 May 2016 Last Revised: 26 Jun 2016
Michelle Hutchens, Sonja O. Rego and Amy Genson Sheneman
University of Illinois, Indiana University - Kelley School of Business - Department of Accounting and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 0 (91,183)

Abstract:

Corporate Lobbying, Shareholder Value, Stock Returns, Relational Approach, Tax

20.

The Pricing and Performance of Supercharged IPOs

Kelley School of Business Research Paper No. 16-14, Rotman School of Management Working Paper No. 2725531
Number of pages: 58 Posted: 02 Feb 2016 Last Revised: 02 Apr 2017
Alexander Edwards, Michelle Hutchens and Sonja O. Rego
University of Toronto - Rotman School of Management, University of Illinois and Indiana University - Kelley School of Business - Department of Accounting
Downloads 0 (75,246)

Abstract:

Initial public offering, IPO, supercharged, tax receivable agreement, underpricing, rent extraction

21.

The Impact of Increased Disclosure Requirements and the Standardization of Accounting Practices on Earnings Management Through the Reserve for Income Taxes

Review of Accounting Studies, Vol. 20, No. 1, 2015, Kelley School of Business Research Paper No. 15-47
Posted: 18 Jun 2015
Sonja O. Rego, Richard A. Cazier, Xiaoli (Shaolee) Tian and Ryan J. Wilson
Indiana University - Kelley School of Business - Department of Accounting, University of Texas at El Paso - Department of Accounting, Ohio State University (OSU) - Fisher College of Business and University of Oregon

Abstract:

Tax reserves, Tax cushion, FIN 48, Earnings management, Change in accounting standard

22.

The Separation of Ownership and Control and Corporate Tax Avoidance

Journal of Accounting and Economics, Forthcoming, Columbia Business School Research Paper No. 13-64
Posted: 06 Feb 2009 Last Revised: 14 May 2014
Brad A. Badertscher, Sharon P. Katz and Sonja O. Rego
University of Notre Dame, Columbia Business School - Accounting, Business Law & Taxation and Indiana University - Kelley School of Business - Department of Accounting

Abstract:

Private equity, ownership structure, tax avoidance, tax planning, book-tax differences, cash effective tax rates, marginal tax rates

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