Andrew Schmidt

North Carolina State University

Associate Professor

Raleigh, NC 27695-8113

United States

http://https://poole.ncsu.edu/people/apschmid/

SCHOLARLY PAPERS

16

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CITATIONS
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Top 8,290

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55

Scholarly Papers (16)

1.

Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity?

Journal of Accounting Research, Vol. 51 (3), 583-629, 2013
Number of pages: 54 Posted: 04 Oct 2009 Last Revised: 20 Nov 2013
Petro Lisowsky, Leslie A. Robinson and Andrew Schmidt
Boston University Questrom School of Business, Dartmouth College - Accounting and North Carolina State University
Downloads 985 (21,566)
Citation 16

Abstract:

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FIN 48, ASC 740-10-25, tax shelter, tax reserve, tax aggressive

Bias in Quarterly Estimates of Annual Effective Tax Rates and Earnings Management

AAA 2005 FARS Meeting Paper
Number of pages: 39 Posted: 10 Sep 2004 Last Revised: 24 Aug 2011
Joseph Comprix, Lillian F. Mills and Andrew Schmidt
Syracuse University, University of Texas at Austin - McCombs School of Business and North Carolina State University
Downloads 820 (27,670)
Citation 7

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Earnings Management, Effective Tax Rates, Tax Expense, Quarterly Earnings

Bias in Quarterly Estimates of Annual Effective Tax Rates and Earnings Management

Journal of the American Taxation Association, Vol. 34, No. 1, 2012
Posted: 17 May 2012
Joseph Comprix, Lillian F. Mills and Andrew Schmidt
Syracuse University, University of Texas at Austin - McCombs School of Business and North Carolina State University

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Earnings Management, Effective Tax Rates, Quarterly Earnings

3.

Tax Avoidance and Future Profitability

Columbia Business School Research Paper No. 13-10
Number of pages: 54 Posted: 03 Mar 2013
Sharon P. Katz, Urooj Khan and Andrew Schmidt
INSEAD, Columbia Business School - Accounting, Business Law & Taxation and North Carolina State University
Downloads 804 (28,856)

Abstract:

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Tax Avoidance, Profitability, DuPont Analysis

4.

Firm and Investor Responses to Uncertain Tax Benefit Disclosure Requirements

Tuck School of Business Working Paper No. 2009-59
Number of pages: 45 Posted: 13 Nov 2008 Last Revised: 19 Mar 2013
Leslie A. Robinson and Andrew Schmidt
Dartmouth College - Accounting and North Carolina State University
Downloads 769 (30,700)
Citation 9

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Mandatory Disclosure, FIN 48 (ASC 740-10), Proprietary Costs, Disclosure Quality, Tax Avoidance

5.

Assessing Tax Risk: Practitioner Perspectives

Number of pages: 67 Posted: 18 Mar 2015 Last Revised: 20 Mar 2019
Stevanie S. Neuman, Thomas C. Omer and Andrew Schmidt
University of Missouri at Columbia - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and North Carolina State University
Downloads 526 (50,770)

Abstract:

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tax risk; uncertain tax planning; effective tax rates; uncertain tax benefits

6.

The Persistence, Forecasting Ability, and Valuation Implications of the Tax Change Component of Earnings

Number of pages: 47 Posted: 07 Dec 2003
Andrew Schmidt
North Carolina State University
Downloads 492 (55,156)
Citation 21

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Market Efficiency, Effective Tax Rates, Earnings Persistence, Valuation

7.

Tax Avoidance and Dupont Measures of Future Performance

Columbia Business School Research Paper No. 15-29
Number of pages: 41 Posted: 22 Mar 2015
Sharon P. Katz, Urooj Khan and Andrew Schmidt
INSEAD, Columbia Business School - Accounting, Business Law & Taxation and North Carolina State University
Downloads 459 (60,234)

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Tax Avoidance, Financial Statement Analysis, DuPont Analysis

8.

Analysts, Taxes, and the Information Environment

Number of pages: 44 Posted: 20 Aug 2014 Last Revised: 25 Apr 2019
Sangwan Kim, Andrew Schmidt and Kelly Wentland
University of Massachusetts Boston, North Carolina State University and George Mason University - Department of Accounting
Downloads 358 (80,891)

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Analysts, Taxes, Information Environments

Examining the Association between Tax Risk and Tax Outcomes

Number of pages: 61 Posted: 12 Feb 2013 Last Revised: 19 Aug 2014
Stevanie S. Neuman, Thomas C. Omer and Andrew Schmidt
University of Missouri at Columbia - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and North Carolina State University
Downloads 316 (92,595)

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tax risk, uncertain tax strategies, effective tax rates, tax outcomes

Risk and Return: Does Tax Risk Reduce Firms’ Effective Tax Rates?

2013 American Taxation Association Midyear Meeting: Research-In-Process
Posted: 14 Feb 2013
Stevanie S. Neuman, Thomas C. Omer and Andrew Schmidt
University of Missouri at Columbia - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and North Carolina State University

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tax risk, uncertain tax strategies, effective tax rates

10.

An Analysis of the Availability and Incentive Effects of the R&D Tax Credit after the Omnibus Budget Reconciliation Act of 1989

Number of pages: 39 Posted: 27 Apr 2004 Last Revised: 24 Oct 2014
Sanjay Gupta, Yuhchang Hwang and Andrew Schmidt
Michigan State University - Eli Broad College of Business, Arizona State University (ASU) - School of Accountancy and North Carolina State University
Downloads 286 (103,801)
Citation 2

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Research and Development, Tax Credits, Tax Incentives

11.

Examining Which Tax Rates Investors Use for Equity Valuation

Number of pages: 44 Posted: 08 Feb 2014 Last Revised: 12 Sep 2017
University of Tennessee, Knoxville - College of Business Administration, North Carolina State University, University of Virginia - McIntire School of Commerce and Indiana University - Kelley School of Business
Downloads 247 (120,999)

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Valuation, Tax expense, Stock returns

'Secondary Evasion' and the Earned Income Tax Credit

Number of pages: 41 Posted: 19 Nov 2003
Andrew Schmidt and Edward M. Werner
North Carolina State University and Rutgers, The State University of New Jersey
Downloads 210 (141,602)

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Earned Income Tax Credit, Tax Compliance, Kink Points

'Secondary Evasion' and the Earned Income Tax Credit

Journal of the American Taxation Association, Vol. 27, No. 2, Fall 2005
Posted: 24 Apr 2006
Andrew Schmidt and Edward M. Werner
North Carolina State University and Rutgers, The State University of New Jersey

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Earned Income Tax Credit, Tax Compliance, Kink Points

13.

Analyst Forecasts and the Permanence of the Tax Change Component of Earnings

2014 American Taxation Association Midyear Meeting
Posted: 03 Mar 2014
Sangwan Kim, Andrew Schmidt and Kelly Wentland
University of Massachusetts Boston, North Carolina State University and George Mason University - Department of Accounting

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14.

Structural Change in the Research and Experimentation Tax Credit: Success or Failure?

National Tax Journal, Vol. 64, pp, 285-322, June 2011
Posted: 17 May 2012
Sanjay Gupta, Yuhchang Hwang and Andrew Schmidt
Michigan State University - Eli Broad College of Business, Arizona State University (ASU) - School of Accountancy and North Carolina State University

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research and development, tax credits, research and experimentation tax credit, tax incentives

15.

The Persistence, Forecasting, and Valuation Implications of the Tax Change Component of Earnings

Accounting Review, Vol. 81, No. 2, May 2006
Posted: 24 Apr 2006
Andrew Schmidt
North Carolina State University

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Market Efficiency, Effective Tax Rates, Earnings Persistence, Valuation

16.

Analysts, Taxes, and the Information Environment

Journal of the American Taxation Association, Forthcoming
Sangwan Kim, Andrew Schmidt and Kelly Wentland
University of Massachusetts Boston, North Carolina State University and George Mason University - Department of Accounting

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Analysts; Taxes; Information Environments