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

29

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366

Scholarly Papers (29)

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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 Jake Thornock
Duke University - Accounting, Utah State University - School of Accountancy and Brigham Young University
Downloads 4,462 (3,702)
Citation 38

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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 3,977 (4,480)
Citation 70

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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 3,283 (6,210)
Citation 91

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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 Jake 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 2,378 (10,294)
Citation 77

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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 2,320 (10,733)
Citation 63

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tax avoidance, tax uncertainty

6.

Public Pressure and Corporate Tax Behavior

Downloads 1,693 (17,686)
Citation 77

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 1,693 (17,378)
Citation 77

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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

7.

Contractual Complexity in Debt Agreements: The Case of EBITDA

Duke Law School Public Law & Legal Theory Series No. 2019-67
Number of pages: 55 Posted: 26 Sep 2019 Last Revised: 13 Sep 2022
Adam B. Badawi, Scott Dyreng, Elisabeth de Fontenay and Robert Hills
University of California, Berkeley - School of Law, Duke University - Accounting, Duke University School of Law and Pennsylvania State University
Downloads 1,683 (17,860)
Citation 4

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debt covenant, leverage, EBITDA, credit agreement, accruals, cash flows

8.

Tax Incidence and Tax Avoidance

Downloads 1,612 (19,045)
Citation 10

Tax Incidence and Tax Avoidance

Number of pages: 77 Posted: 15 Nov 2017 Last Revised: 05 Aug 2020
Scott Dyreng, Martin Jacob, Xu Jiang and Maximilian A. Müller
Duke University - Accounting, WHU - Otto Beisheim School of Management, Duke University and University of Cologne
Downloads 1,248 (27,519)
Citation 7

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Tax Avoidance, Tax Burden, Tax Incidence

Tax Incidence and Tax Avoidance

TRR 266 Accounting for Transparency Working Paper Series No. 75
Number of pages: 72 Posted: 22 Feb 2022
Scott Dyreng, Martin Jacob, Xu Jiang and Maximilian A. Müller
Duke University - Accounting, WHU - Otto Beisheim School of Management, Duke University and University of Cologne
Downloads 364 (136,824)

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Tax avoidance, tax burden, tax incidence

Tax Incidence and Tax Avoidance

Contemporary Accounting Research, Forthcoming
Posted: 08 Mar 2023
Scott Dyreng, Martin Jacob, Xu Jiang and Maximilian A. Müller
Duke University - Accounting, WHU - Otto Beisheim School of Management, Duke University and University of Cologne

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tax avoidance, tax burden, tax incidence, labor supply elasticity, output mix, tax deductibility

9.

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 1,457 (22,267)
Citation 16

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

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 1,395 (23,720)
Citation 8

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

11.

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 - School of Accountancy
Downloads 1,304 (26,186)
Citation 163

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Accounting for Income Taxes, Tax Haven, Effective Tax Rates

12.

The Effect of U.S. Tax Reform on the Tax Burdens of U.S. Domestic and Multinational Corporations

Number of pages: 45 Posted: 30 Jun 2020
Scott Dyreng, Fabio B. Gaertner, Jeffrey L. Hoopes and Mary Vernon
Duke University - Accounting, University of Wisconsin - Madison - Department of Accounting and Information Systems, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Connecticut
Downloads 1,095 (33,728)
Citation 8

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corporate taxation, tax reform, Tax Cuts and Jobs Act

13.

The Cost of Private Debt Covenant Violation

Number of pages: 55 Posted: 27 Sep 2009
Scott Dyreng
Duke University - Accounting
Downloads 863 (47,110)
Citation 13

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

14.

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 Michigan State University
Downloads 704 (62,015)
Citation 31

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15.

Tax Deficits and the Income Shifting of U.S. Multinationals

Downloads 653 (68,327)
Citation 3

Tax Deficits and the Income Shifting of U.S. Multinationals

Number of pages: 52 Posted: 10 Mar 2022
Scott Dyreng, Robert Hills and Kevin Markle
Duke University - Accounting, Pennsylvania State University and Michigan State University
Downloads 528 (88,135)
Citation 5

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Corporate Taxation, Income Shifting, Tax Policy

Tax Deficits and the Income Shifting of U.S. Multinationals

Number of pages: 52 Posted: 17 Jan 2022
Scott Dyreng, Robert Hills and Kevin Markle
Duke University - Accounting, Pennsylvania State University and Michigan State University
Downloads 125 (373,509)

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income shifting, tax havens, international tax

16.

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 612 (74,148)
Citation 15

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Earnings management, rule of law, tax havens

17.

Direct Evidence on the Informational Properties of Earnings in Loan Contracts

Downloads 546 (85,455)
Citation 14

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 546 (84,484)
Citation 14

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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

18.

Strategic Subsidiary Disclosure

Downloads 538 (87,000)
Citation 28

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 538 (86,025)
Citation 28

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financial disclosure, corporate tax, reputational costs of tax planning

Strategic Subsidiary Disclosure

Journal of Accounting Research, Volume 58, Issue 3, 2020
Posted: 02 Jul 2020
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

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financial disclosure; corporate tax; reputational costs of tax planning

19.

Renegotiation Costs and Contract Design

28th Annual Conference on Financial Economics and Accounting, Paris December 2017 Finance Meeting EUROFIDAI - AFFI
Number of pages: 61 Posted: 07 Jun 2017 Last Revised: 21 Feb 2023
Scott Dyreng, Elia Ferracuti and Arthur Morris
Duke University - Accounting, Duke University - Fuqua School of Business and Hong Kong University of Science & Technology (HKUST) - Department of Accounting
Downloads 531 (88,466)
Citation 1

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Debt Contracts, Renegotiation Costs, TD9599

20.

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 397 (125,036)
Citation 8

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reference points, financial reporting, working capital

21.

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, University of Virginia - Darden School of Business and Duke University - Accounting
Downloads 380 (131,384)
Citation 5

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CEO compensation, diversification, complexity

22.

Tax Avoidance and Multinational Firm Behavior

chapter in the International Tax Policy Forum/Brookings Institution book: “Global Goliaths: Multinational Corporations in the 21st Century Economy.” 2021
Number of pages: 91 Posted: 17 Feb 2023 Last Revised: 15 May 2023
Scott Dyreng and Michelle Hanlon
Duke University - Accounting and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 351 (143,875)

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Tax, Multinational Corporation, Tax Avoidance

23.

Earnings Management to Avoid Debt Covenant Violations and Future Performance

Accounting Research Network, 2020
Number of pages: 63 Posted: 26 Oct 2020
Scott Dyreng, Stephen A. Hillegeist and Fernando Penalva
Duke University - Accounting, Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy and IESE Business School - University of Navarra
Downloads 269 (189,622)
Citation 5

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earnings management; debt covenants violations; future firm performance

24.

Measurement Error when Estimating Covenant Violations

Number of pages: 62 Posted: 18 Nov 2021 Last Revised: 19 Aug 2022
Scott Dyreng, Elia Ferracuti, Robert Hills and Matthew Kubic
Duke University - Accounting, Duke University - Fuqua School of Business, Pennsylvania State University and University of Texas at Austin
Downloads 257 (198,420)

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Debt covenants, Covenant Slack, Covenant Violation

25.

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 - School of Accountancy, Michigan State University and University of North Carolina Kenan-Flagler Business School
Downloads 211 (239,790)
Citation 26

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international, tax, multinational

26.

Endogeneity and the Economic Consequences of Tax Avoidance

Number of pages: 47 Posted: 19 Apr 2023
Scott Dyreng, Robert Hills, Christina Lewellen and Bradley P. Lindsey
Duke University - Accounting, Pennsylvania State University, North Carolina State University - Department of Accounting and Utah State University - School of Accountancy
Downloads 199 (253,110)

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Tax Avoidance, Endogeneity, Omitted Variable Bias, Instrumental Variable

27.

Foreign Earnings Repatriations and Domestic Employment

Number of pages: 51 Posted: 04 Feb 2022
Scott Dyreng and Robert Hills
Duke University - Accounting and Pennsylvania State University
Downloads 175 (283,614)

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Corporate Taxation, Repatriation, Employment

28.

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 - School of Accountancy
Downloads 165 (298,213)

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loss firms, tax avoidance, tax loss carrybacks

29.

The effect of US tax reform on the taxation of US firms’ domestic and foreign earnings

Contemporary Accounting Research, Forthcoming
Posted: 08 Mar 2023
Scott Dyreng, Fabio B. Gaertner, Jeffrey L. Hoopes and Mary Vernon
Duke University - Accounting, University of Wisconsin - Madison - Department of Accounting and Information Systems, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Connecticut

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corporate taxation, tax reform, Tax Cuts and Jobs Act