Scott Dyreng

Duke University

Assistant Professor of Accounting

Box 90120, Fuqua School of Business

Durham, NC 27708-0120

United States

SCHOLARLY PAPERS

16

DOWNLOADS
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Top 1,513

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15,813

CITATIONS
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Top 2,865

in Total Papers Citations

194

Scholarly Papers (16)

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
Duke University, North Carolina State University and Brigham Young University
Downloads 2,696 (2,017)
Citation 3

Abstract:

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 (3,166)
Citation 75

Abstract:

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 (5,394)
Citation 64

Abstract:

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

4.
Downloads 1,224 ( 11,897)
Citation 16

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
Duke University, Duke University - Fuqua School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 1,223 (11,645)
Citation 16

Abstract:

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
Duke University, Duke University - Fuqua School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 1 (549,951)
Citation 16

Abstract:

financial reporting, accrual choices, social norms, disclosure

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 1,044 (14,950)

Abstract:

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

Abstract:

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 North Carolina State University
Downloads 742 (19,230)
Citation 21

Abstract:

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 (31,426)
Citation 5

Abstract:

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

8.

When Does Tax Avoidance Result in Tax Uncertainty?

Number of pages: 48 Posted: 06 Jan 2014 Last Revised: 27 Aug 2016
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 (21,452)
Citation 1

Abstract:

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 (43,301)
Citation 5

Abstract:

Earnings management, rule of law, tax havens

10.

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
Duke University, Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina at Chapel Hill and Brigham Young University
Downloads 329 (14,578)

Abstract:

Corporate tax rates, tax avoidance, trend

11.

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 (79,942)
Citation 1

Abstract:

CEO compensation, diversification, complexity

12.

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 (48,938)
Citation 1

Abstract:

13.

Evidence of Manager Intervention to Avoid Working Capital Deficits

Number of pages: 54 Posted: 24 May 2012 Last Revised: 13 Aug 2015
Duke University, Duke University - Fuqua School of Business and Duke University - Fuqua School of Business
Downloads 200 (97,418)

Abstract:

reference points, financial reporting, working capital

14.

Direct Evidence on the Informational Properties of Earnings in Loan Contracts

Number of pages: 50 Posted: 12 Sep 2014 Last Revised: 02 Feb 2017
Scott Dyreng, Rahul Vashishtha and Joseph Weber
Duke University, Duke University and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 153 (66,346)
Citation 1

Abstract:

earnings properties, debt contracts, cash flow prediction, conservatism

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
Duke University, North Carolina State University, University of Iowa - Henry B. Tippie College of Business and University of North Carolina Kenan-Flagler Business School
Downloads 83 (184,721)

Abstract:

international, tax, multinational

16.

Corporate Political Contributions and Tax Avoidance

2014 American Taxation Association Midyear Meeting
Number of pages: 43 Posted: 03 Mar 2014 Last Revised: 29 Jan 2016
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 (197,034)

Abstract:

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