Scott Dyreng

Duke University - Accounting

Assistant Professor of Accounting

Box 90120, Fuqua School of Business

Durham, NC 27708-0120

United States

SCHOLARLY PAPERS

20

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Top 1,333

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22,746

SSRN CITATIONS
Rank 1,569

SSRN RANKINGS

Top 1,569

in Total Papers Citations

331

CROSSREF CITATIONS

387

Scholarly Papers (20)

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 - Accounting, Utah State University - Huntsman School of Business and Brigham Young University
Downloads 4,063 (2,455)
Citation 32

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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 3,301 (3,458)
Citation 42

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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 2,621 (5,119)
Citation 73

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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
Duke University - Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina at Chapel Hill and Brigham Young University
Downloads 2,004 (8,061)
Citation 32

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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 1,863 (9,102)
Citation 22

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tax avoidance, tax uncertainty

6.
Downloads 1,386 ( 14,556)
Citation 40

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 - Accounting, Duke University - Fuqua School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 1,385 (14,290)
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
Duke University - Accounting, Duke University - Fuqua School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 1 (734,816)
Citation 6
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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 - Accounting, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Iowa - Henry B. Tippie College of Business
Downloads 1,385 (14,290)
Citation 60

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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 1,125 (19,953)
Citation 98

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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 764 (34,738)
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 698 (39,302)
Citation 11

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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 595 (48,591)
Citation 25

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12.

Tax Incidence and Tax Avoidance

Number of pages: 74 Posted: 15 Nov 2017 Last Revised: 28 Mar 2019
Duke University - Accounting, WHU - Otto Beisheim School of Management, Duke University and ESMT Berlin
Downloads 590 (49,110)
Citation 5

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Tax Avoidance, Tax Burden, Tax Incidence

13.

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 546 (54,122)
Citation 14

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Earnings management, rule of law, tax havens

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 485 (62,236)
Citation 13

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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

15.
Downloads 365 ( 88,230)
Citation 18

Strategic Subsidiary Disclosure

Number of pages: 49 Posted: 10 Mar 2018 Last Revised: 14 Mar 2018
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 365 (87,551)
Citation 18

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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
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

16.

Evidence of Manager Intervention to Avoid Working Capital Deficits

Number of pages: 54 Posted: 24 May 2012 Last Revised: 13 Aug 2015
Duke University - Accounting, Duke University - Fuqua School of Business and Duke University - Fuqua School of Business
Downloads 344 (94,373)
Citation 5

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reference points, financial reporting, working capital

17.

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 336 (96,877)
Citation 2

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CEO compensation, diversification, complexity

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
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 167 (193,267)
Citation 16

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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
Duke University - Accounting, North Carolina State University - Department of Accounting and Utah State University - Huntsman School of Business
Downloads 83 (322,064)

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loss firms, tax avoidance, tax loss carrybacks

20.

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

Number of pages: 37 Posted: 30 Jun 2020
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 Wisconsin - Madison
Downloads 25 (543,515)

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corporate taxation, tax reform, Tax Cuts and Jobs Act