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Scott Dyreng

Duke University

Assistant Professor of Accounting

Box 90120, Fuqua School of Business

Durham, NC 27708-0120

United States

SCHOLARLY PAPERS

19

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19,079

CITATIONS
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SSRN RANKINGS

Top 2,828

in Total Papers Citations

197

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, Utah State University - Huntsman School of Business and Brigham Young University
Downloads 2,696 (2,119)
Citation 4

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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, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill
Downloads 2,258 (3,128)
Citation 77

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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, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill
Downloads 1,687 (5,298)
Citation 65

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

4.

Religious Social Norms and Corporate Financial Reporting

Downloads 1,299 ( 12,619)
Citation 15

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, Duke University - Fuqua School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 1,298 (12,370)
Citation 15

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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, Duke University - Fuqua School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 1 (607,409)
Citation 15
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financial reporting, accrual choices, social norms, disclosure

5.

Public Pressure and Corporate Tax Behavior

Downloads 1,194 ( 14,379)

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, University of North Carolina (UNC) at Chapel Hill and University of Iowa - Henry B. Tippie College of Business
Downloads 1,194 (14,093)

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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, University of North Carolina (UNC) at Chapel Hill and University of Iowa - Henry B. Tippie College of Business

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Real Effects of Disclosure; Corporate Taxation; Corporate Reputation

6.

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 and Utah State University - Huntsman School of Business
Downloads 742 (18,958)
Citation 21

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Accounting for Income Taxes, Tax Haven, Effective Tax Rates

7.

The Cost of Private Debt Covenant Violation

Number of pages: 55 Posted: 27 Sep 2009
Scott Dyreng
Duke University
Downloads 575 (32,647)
Citation 5

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

8.

When Does Tax Avoidance Result in Tax Uncertainty?

Number of pages: 49 Posted: 06 Jan 2014 Last Revised: 15 Aug 2017
Scott Dyreng, Michelle Hanlon and Edward L. Maydew
Duke University, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill
Downloads 496 (12,414)
Citation 1

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tax avoidance, tax uncertainty

9.

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, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill
Downloads 446 (46,541)
Citation 6

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Earnings management, rule of law, tax havens

10.

Direct Evidence on the Informational Properties of Earnings in Loan Contracts

Downloads 431 ( 58,637)
Citation 1

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, Duke University and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 431 (58,051)
Citation 1

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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, Duke University and Massachusetts Institute of Technology (MIT) - Sloan School of Management

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earnings properties; debt contracts; cash flow prediction; conservatism

11.

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, Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina at Chapel Hill and Brigham Young University
Downloads 329 (8,407)

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Corporate tax rates, tax avoidance, trend

12.

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
Tuck School of Business at Dartmouth, Duke University - Fuqua School of Business and Duke University
Downloads 281 (86,501)
Citation 1

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CEO compensation, diversification, complexity

13.

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 and University of Iowa - Henry B. Tippie College of Business
Downloads 235 (44,937)
Citation 1

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14.

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, Duke University - Fuqua School of Business and Duke University - Fuqua School of Business
Downloads 200 (90,070)

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reference points, financial reporting, working capital

15.

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, 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 83 (184,943)

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international, tax, multinational

16.

Corporate Political Contributions and Tax Avoidance

2014 American Taxation Association Midyear Meeting
Number of pages: 48 Posted: 03 Mar 2014 Last Revised: 20 Jan 2018
Zhenhua Chen, Scott Dyreng and Bin Li
Tulane University - A.B. Freeman School of Business, Duke University and University of Texas at Dallas - Naveen Jindal School of Management
Downloads 16 (110,017)

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Political contribution; Rifle-shot provision; Tax avoidance; Tax enforcement

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, University of North Carolina (UNC) at Chapel Hill, Government of the United States of America - Internal Revenue Service (IRS) and University of Iowa - Henry B. Tippie College of Business
Downloads 0 (280,404)

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financial disclosure, corporate tax, reputational costs of tax planning

18.

Tax Avoidance and Tax Incidence

Number of pages: 49 Posted: 15 Nov 2017
Scott Dyreng, Martin Jacob, Xu Jiang and Maximilian A. Müller
Duke University, WHU - Otto Beisheim School of Management, Duke University and WHU - Otto Beisheim School of Management
Downloads 0 (131,666)

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Tax Avoidance, Tax Burden, Tax Incidence, Undersheltering Puzzle

19.

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

Number of pages: 9 Posted: 13 Nov 2017 Last Revised: 07 Dec 2017
Scott Dyreng and Edward L. Maydew
Duke University and University of North Carolina at Chapel Hill
Downloads 0 (88,019)

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