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

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SCHOLARLY PAPERS

24

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Top 2,347

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497

Scholarly Papers (24)

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1.

Tax Reporting Aggressiveness and its Relation to Aggressive Financial Reporting

Downloads 5,569 ( 3,311)
Citation 73

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 5,569 (3,270)
Citation 73

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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

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

2.

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

Downloads 3,843 ( 6,204)
Citation 87

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 - Paul Merage School of Business and Indiana University - Kelley School of Business - Department of Accounting
Downloads 3,843 (6,080)
Citation 87

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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 - Paul Merage School of Business and Indiana University - Kelley School of Business - Department of Accounting

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Sarbanes-Oxley, earnings management, event study

3.

Earnings Management: New Evidence Based on Deferred Tax Expense

Downloads 3,515 ( 7,191)
Citation 29

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 - Paul Merage School of Business and Indiana University - Kelley School of Business - Department of Accounting
Downloads 3,515 (7,058)
Citation 29

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earnings management, deferred tax expense, accruals

Earnings Management: New Evidence Based on Deferred Tax Expense

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

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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 Iowa - Henry B. Tippie College of Business
Downloads 3,038 (9,058)
Citation 46

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

5.

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 2,503 (12,284)
Citation 31

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

6.

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

Downloads 1,724 (22,269)
Citation 10

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, Huishan Wan and Huishan Wan
University of Connecticut - Department of Accounting, University of California, Irvine - Paul Merage School of Business, Indiana University - Kelley School of Business - Department of Accounting and University of Nebraska at Lincoln - School of AccountancyUniversity of Iowa - Department of Accounting
Downloads 1,724 (21,870)
Citation 10

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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, Huishan Wan and Huishan Wan
University of Connecticut - Department of Accounting, University of California, Irvine - Paul Merage School of Business, Indiana University - Kelley School of Business - Department of Accounting and University of Nebraska at Lincoln - School of AccountancyUniversity of Iowa - Department of Accounting

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Deferred tax liabilities, Deferred tax expense, Earnings management

7.

Conforming Tax Avoidance and Capital Market Pressure

The Accounting Review, Forthcoming
Number of pages: 67 Posted: 17 Jun 2015 Last Revised: 22 Feb 2019
Brad A. Badertscher, Sharon P. Katz, Sonja O. Rego and Ryan J. Wilson
University of Notre Dame, INSEAD, Indiana University - Kelley School of Business - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 1,423 (29,772)
Citation 19

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

8.

Tax Avoidance and Firm Risk: New Insights from a Latent Class Mixture Model

The Accounting Review
Number of pages: 52 Posted: 01 Apr 2019 Last Revised: 23 Jun 2023
Michelle Hutchens, Sonja O. Rego and Brian Williams
University of Illinois, Indiana University - Kelley School of Business - Department of Accounting and Indiana University Kelley School of Business
Downloads 1,363 (31,757)
Citation 4

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Tax avoidance, uncertainty, priced risk, idiosyncratic risk, latent class mixture model

9.

Tax Avoidance Activities of U.S. Multinational Corporations

Downloads 1,297 (34,150)
Citation 47

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 1,297 (33,583)
Citation 47

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Tax Avoidance Activities of U.S. Multinational Corporations

Posted: 20 Aug 2003
Sonja O. Rego
Indiana University - Kelley School of Business - Department of Accounting

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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 - Paul Merage School of Business and Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,245 (36,202)
Citation 4

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

11.

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

Downloads 1,221 (37,205)
Citation 25

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 - Paul Merage School of Business and Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,221 (36,612)
Citation 25

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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 - Paul Merage School of Business and Indiana University - Kelley School of Business - Department of Accounting

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

12.

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 North Texas, Indiana University - Kelley School of Business - Department of Accounting, Georgetown University - Department of Accounting and Business Law and University of Iowa - Henry B. Tippie College of Business
Downloads 1,203 (38,053)
Citation 26

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

13.

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 - Paul Merage School of Business and Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,161 (40,137)
Citation 9

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

14.

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

Downloads 1,141 (41,200)
Citation 68

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 1,141 (40,574)
Citation 68

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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

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Earnings Management, Valuation Allowance Account, Deferred Taxes

15.

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 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 805 (66,868)
Citation 5

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

16.

The Pricing and Performance of Supercharged IPOs

The Accounting Review, Forthcoming, DOI: org/10.2308/accr-52304
Number of pages: 64 Posted: 02 Feb 2016 Last Revised: 25 Oct 2018
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 768 (71,130)
Citation 3

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supercharged IPO, deferred tax assets, up-C, tax receivable agreement

17.

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 North Texas, Indiana University - Kelley School of Business - Department of Accounting, Georgetown University - Department of Accounting and Business Law and University of Iowa - Henry B. Tippie College of Business
Downloads 523 (116,133)
Citation 5

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

18.

Does Corporate Tax Avoidance Reduce Individual Investors’ Willingness to Own Stock?

Kelley School of Business Research Paper No. 17-16
Number of pages: 50 Posted: 16 Feb 2017 Last Revised: 16 Jan 2021
Sonja O. Rego, Brian Williams and Ryan J. Wilson
Indiana University - Kelley School of Business - Department of Accounting, Indiana University Kelley School of Business and University of Iowa - Henry B. Tippie College of Business
Downloads 492 (125,086)
Citation 1

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tax avoidance; individual investors, stock holdings; information asymmetry.

19.

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 North Texas, Indiana University - Kelley School of Business - Department of Accounting, Georgetown University - Department of Accounting and Business Law and University of Iowa - Henry B. Tippie College of Business
Downloads 304 (215,450)
Citation 2

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Valuation Allowance, Management Forecasts, Voluntary Disclosure, Mandatory Disclosure

20.

The Impact of Standard Setting on Individual Investors: Evidence From SFAS 109

Review of Accounting Studies, forthcoming
Number of pages: 65 Posted: 10 Feb 2018 Last Revised: 21 Aug 2023
Michelle Hutchens, Sonja O. Rego and Brian Williams
University of Illinois, Indiana University - Kelley School of Business - Department of Accounting and Indiana University Kelley School of Business
Downloads 219 (299,839)
Citation 3

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SFAS 109, Standard Setting, Individual Investors, Deferred Taxes, Tax Footnote

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 North Texas, Georgetown University - Department of Accounting and Business Law and University of Iowa - Henry B. Tippie College of Business

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

22.

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 - Paul Merage School of Business and Indiana University - Kelley School of Business - Department of Accounting

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Tax, earnings management, internal control weakness, SOX

23.

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, INSEAD and Indiana University - Kelley School of Business - Department of Accounting

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

24.

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

Journal of American Taxation Association (2018) 40 (1): 31–55., Darden Business School Working Paper No. 1066846
Posted: 09 Dec 2007 Last Revised: 29 Sep 2022
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

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