Scott Dyreng

Duke University - Accounting

Assistant Professor of Accounting

Box 90120, Fuqua School of Business

Durham, NC 27708-0120

United States

  • Duke University - Accounting

SCHOLARLY PAPERS

19

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244

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373

Scholarly Papers (19)

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1.

Exploring the Role Delaware Plays as a Domestic Tax Haven

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 48 Posted: 12 Jan 2011 Last Revised: 11 Apr 2013
Scott Dyreng, Bradley P. Lindsey and Jacob R. Thornock
Duke University - Accounting, Utah State University - Huntsman School of Business and Brigham Young University
Downloads 3,987 (2,350)
Citation 24

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Delaware, Tax Haven, Tax Law, Tax Aggressiveness, Corporate Governance

2.

Long-Run Corporate Tax Avoidance

Accounting Review, Vol. 83, No. 1, 2007
Number of pages: 39 Posted: 27 Sep 2007
Scott Dyreng, Michelle Hanlon and Edward L. Maydew
Duke University - Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill
Downloads 3,240 (3,329)
Citation 27

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effective tax rate, tax persistence, cash tax, long-run tax avoidance

3.

The Effects of Executives on Corporate Tax Avoidance

Number of pages: 50 Posted: 11 Jul 2008 Last Revised: 19 Sep 2012
Scott Dyreng, Michelle Hanlon and Edward L. Maydew
Duke University - Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill
Downloads 2,503 (5,176)
Citation 52

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Tax avoidance, tax, manager effects, tax aggressive, effective tax rate, cash tax rate

4.

Changes in Corporate Effective Tax Rates Over the Past Twenty-Five Years

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 61 Posted: 11 Nov 2014 Last Revised: 26 Aug 2016
Scott Dyreng, Michelle Hanlon, Edward L. Maydew and Jacob R. Thornock
Duke University - Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina at Chapel Hill and Brigham Young University
Downloads 1,943 (7,914)
Citation 18

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Corporate tax rates, tax avoidance, trend

5.

When Does Tax Avoidance Result in Tax Uncertainty?

The Accounting Review, Forthcoming
Number of pages: 57 Posted: 06 Jan 2014 Last Revised: 21 Jul 2018
Scott Dyreng, Michelle Hanlon and Edward L. Maydew
Duke University - Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill
Downloads 1,793 (9,040)
Citation 17

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tax avoidance, tax uncertainty

6.

Religious Social Norms and Corporate Financial Reporting

Downloads 1,369 ( 13,944)
Citation 35

Religious Social Norms and Corporate Financial Reporting

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 50 Posted: 06 Aug 2009 Last Revised: 06 Oct 2015
Scott Dyreng, William J. Mayew and Christopher D. Williams
Duke University - Accounting, Duke University - Fuqua School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 1,368 (13,671)
Citation 12

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Social Norms, Financial Reporting, Accounting Quality, Restatements, Effective Tax Rates, ETR

Religious Social Norms and Corporate Financial Reporting

Journal of Business Finance & Accounting, Vol. 39, Issue 7‐8, pp. 845-875, 2012
Number of pages: 31 Posted: 26 Oct 2012
Scott Dyreng, William J. Mayew and Christopher D. Williams
Duke University - Accounting, Duke University - Fuqua School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 1 (702,892)
Citation 3
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financial reporting, accrual choices, social norms, disclosure

7.

Public Pressure and Corporate Tax Behavior

Downloads 1,342 ( 14,367)
Citation 53

Public Pressure and Corporate Tax Behavior

Fisher College of Business Working Paper No. 2014-02-003
Number of pages: 52 Posted: 01 Aug 2014 Last Revised: 24 Nov 2015
Scott Dyreng, Jeffrey L. Hoopes and Jaron H. Wilde
Duke University - Accounting, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Iowa - Henry B. Tippie College of Business
Downloads 1,342 (14,062)
Citation 53

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Public pressure, tax avoidance, reputation costs, disclosure, tax havens

Public Pressure and Corporate Tax Behavior

Journal of Accounting Research, Volume 54, Issue 1, Pages 147–186, March 2016
Posted: 22 Jun 2016
Scott Dyreng, Jeffrey L. Hoopes and Jaron H. Wilde
Duke University - Accounting, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Iowa - Henry B. Tippie College of Business

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Real Effects of Disclosure; Corporate Taxation; Corporate Reputation

8.

Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on US Multinational Firms' Tax Rates

Number of pages: 51 Posted: 20 Jan 2009 Last Revised: 20 Apr 2009
Scott Dyreng and Bradley P. Lindsey
Duke University - Accounting and Utah State University - Huntsman School of Business
Downloads 1,105 (19,317)
Citation 87

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Accounting for Income Taxes, Tax Haven, Effective Tax Rates

9.

The Cost of Private Debt Covenant Violation

Number of pages: 55 Posted: 27 Sep 2009
Scott Dyreng
Duke University - Accounting
Downloads 742 (34,116)
Citation 13

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Debt Covenants, Book-Tax Conformity, Earnings Management, Accruals

10.

Virtual Issue on Tax Research Published in the Journal of Accounting Research

Kenan Institute of Private Enterprise Research Paper No. 18-4
Number of pages: 9 Posted: 13 Nov 2017 Last Revised: 04 May 2018
Scott Dyreng and Edward L. Maydew
Duke University - Accounting and University of North Carolina at Chapel Hill
Downloads 607 (44,694)
Citation 9

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Tax Avoidance; Accounting; Disclosure; Tax Planning; Asset Pricing

11.

The Effect of Financial Constraints on Tax-Motivated Income Shifting by U.S. Multinationals

Number of pages: 56 Posted: 07 Oct 2013 Last Revised: 13 Aug 2015
Scott Dyreng and Kevin Markle
Duke University - Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 589 (46,537)
Citation 17

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12.

Where Do Firms Manage Earnings?

Number of pages: 57 Posted: 23 May 2011 Last Revised: 19 Sep 2012
Scott Dyreng, Michelle Hanlon and Edward L. Maydew
Duke University - Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill
Downloads 544 (51,454)
Citation 11

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Earnings management, rule of law, tax havens

13.

Direct Evidence on the Informational Properties of Earnings in Loan Contracts

Downloads 480 ( 60,312)

Direct Evidence on the Informational Properties of Earnings in Loan Contracts

Journal of Accounting Research, Forthcoming
Number of pages: 50 Posted: 12 Sep 2014 Last Revised: 02 May 2017
Scott Dyreng, Rahul Vashishtha and Joseph Weber
Duke University - Accounting, Duke University and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 480 (59,664)
Citation 11

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earnings properties, debt contracts, cash flow prediction, conservatism

Direct Evidence on the Informational Properties of Earnings in Loan Contracts

Journal of Accounting Research, Vol. 55, No. 2, 2017
Posted: 15 Sep 2017
Scott Dyreng, Rahul Vashishtha and Joseph Weber
Duke University - Accounting, Duke University and Massachusetts Institute of Technology (MIT) - Sloan School of Management

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earnings properties; debt contracts; cash flow prediction; conservatism

14.

Tax Incidence and Tax Avoidance

Number of pages: 74 Posted: 15 Nov 2017 Last Revised: 28 Mar 2019
Scott Dyreng, Martin Jacob, Xu Jiang and Maximilian A. Müller
Duke University - Accounting, WHU - Otto Beisheim School of Management, Duke University and WHU - Otto Beisheim School of Management
Downloads 474 (61,219)
Citation 5

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Tax Avoidance, Tax Burden, Tax Incidence

15.

Evidence of Manager Intervention to Avoid Working Capital Deficits

Number of pages: 54 Posted: 24 May 2012 Last Revised: 13 Aug 2015
Scott Dyreng, William J. Mayew and Katherine Schipper
Duke University - Accounting, Duke University - Fuqua School of Business and Duke University - Fuqua School of Business
Downloads 342 (90,020)
Citation 4

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reference points, financial reporting, working capital

16.

CEO Pay-for-Complexity and the Risk of Managerial Diversion from Multinational Diversification

AAA 2011 Management Accounting Section (MAS) Meeting Paper
Number of pages: 59 Posted: 17 Aug 2010 Last Revised: 03 Sep 2012
Dirk E. Black, Shane S. Dikolli and Scott Dyreng
University of Nebraska at Lincoln - School of Accountancy, Darden School of Business University of Virginia and Duke University - Accounting
Downloads 332 (93,070)
Citation 3

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CEO compensation, diversification, complexity

17.

Strategic Subsidiary Disclosure

Number of pages: 49 Posted: 10 Mar 2018 Last Revised: 14 Mar 2018
Scott Dyreng, Jeffrey L. Hoopes, Patrick Langetieg and Jaron H. Wilde
Duke University - Accounting, University of North Carolina (UNC) at Chapel Hill - Accounting Area, Government of the United States of America - Internal Revenue Service (IRS) and University of Iowa - Henry B. Tippie College of Business
Downloads 321 (96,596)
Citation 11

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financial disclosure, corporate tax, reputational costs of tax planning

18.

The Effect of Tax and Nontax Country Characteristics on the Global Equity Supply Chains of U.S. Multinationals

Number of pages: 49 Posted: 14 Jan 2015
Scott Dyreng, Bradley P. Lindsey, Kevin Markle and Douglas A. Shackelford
Duke University - Accounting, Utah State University - Huntsman School of Business, University of Iowa - Henry B. Tippie College of Business and University of North Carolina Kenan-Flagler Business School
Downloads 165 (185,849)
Citation 13

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international, tax, multinational

19.

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 - Huntsman School of Business
Downloads 74 (328,742)

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loss firms, tax avoidance, tax loss carrybacks