John D. Phillips

University of Connecticut - Department of Accounting

Assistant Professor

School of Business

Storrs, CT 06269-2041

United States

  • University of Connecticut - Department of Accounting

    • Email
    • Tel: 860-486-2789
    • Fax: 860-486-4838
SCHOLARLY PAPERS

11

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Top 13,449

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92

CROSSREF CITATIONS

24

Scholarly Papers (11)

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1.

Earnings Management: New Evidence Based on Deferred Tax Expense

Downloads 3,347 ( 7,023)
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 and Indiana University - Kelley School of Business - Department of Accounting
Downloads 3,347 (6,900)
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 and Indiana University - Kelley School of Business - Department of Accounting

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earnings management, deferred tax expense, accruals

2.

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

Downloads 1,696 (20,565)
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, Indiana University - Kelley School of Business - Department of Accounting and University of Nebraska at Lincoln - School of AccountancyUniversity of Iowa - Department of Accounting
Downloads 1,696 (20,198)
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, 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

3.

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 1,209 (34,045)
Citation 4

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

4.

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

Downloads 1,190 (34,788)

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 1,190 (34,256)
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 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

5.

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 1,152 (36,450)
Citation 9

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

6.

The Influence of a Firm’s Business Strategy on its Tax Aggressiveness

Number of pages: 48 Posted: 05 Jan 2011 Last Revised: 23 Aug 2013
Danielle Higgins, Thomas C. Omer and John D. Phillips
University of Connecticut - Department of Accounting, University of Nebraska at Lincoln - School of Accountancy and University of Connecticut - Department of Accounting
Downloads 1,078 (40,129)
Citation 14

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tax avoidance, tax aggressiveness, business strategy, effective tax rates

7.

FIN 48 Adoption Disclosures

Financial Reporting Watch, Forthcoming
Number of pages: 19 Posted: 23 Oct 2007
Amy E. Dunbar, Linda Kolbasovsky and John D. Phillips
University of Connecticut - Department of Accounting, University of Connecticut and University of Connecticut - Department of Accounting
Downloads 603 (87,202)

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FIN 48, tax reserve, unrecognized tax benefits

8.

The Earnings Quality Consequences of Announcements to Voluntarily Adopt the Fair Value Method of Accounting for Stock-Based Compensation*

Number of pages: 31 Posted: 16 Sep 2004
Shilpa Manaktala, John D. Phillips and Karen Teitel
University of Connecticut, University of Connecticut - Department of Accounting and College of the Holy Cross
Downloads 239 (246,074)

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9.

Contingent Fees and Tax Compliance

Downloads 219 (267,389)
Citation 1

Contingent Fees and Tax Compliance

Number of pages: 34 Posted: 04 Feb 1997
Richard C. Sansing and John D. Phillips
Dartmouth College - Tuck School of Business and University of Connecticut - Department of Accounting
Downloads 219 (266,372)
Citation 1

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Contingent Fees and Tax Compliance

The Accounting Review, Vol. 73, No. 1, January 1998
Posted: 08 May 1998
Richard C. Sansing and John D. Phillips
Dartmouth College - Tuck School of Business and University of Connecticut - Department of Accounting

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10.

Did FIN 48 Improve Comparability in the Financial Reporting of Income Taxes?

2014 American Taxation Association Midyear Meeting
Posted: 03 Mar 2014
John D. Phillips and Valerie Tellez
University of Connecticut - Department of Accounting and University of Connecticut

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11.

The Outsourcing of Corporate Tax Function Activities

Posted: 10 Oct 2001
Amy E. Dunbar and John D. Phillips
University of Connecticut - Department of Accounting and University of Connecticut - Department of Accounting

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