Petro Lisowsky

University of Illinois at Urbana-Champaign - Department of Accountancy

Associate Professor of Accountancy

1206 South Sixth Street

Champaign, IL 61820

United States

Norwegian Center for Taxation

External Affiliate

Helleveien 30

Bergen, Bergen 5045

Norway

SCHOLARLY PAPERS

18

DOWNLOADS
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8,652

CITATIONS
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Top 7,526

in Total Papers Citations

63

Scholarly Papers (18)

1.

Tax Aggressiveness and Accounting Fraud

Journal of Accounting Research, Vol. 51 (4), 739-778, 2013
Number of pages: 59 Posted: 06 Mar 2012 Last Revised: 20 Nov 2013
Clive S. Lennox, Petro Lisowsky and Jeffrey Pittman
University of Southern California, University of Illinois at Urbana-Champaign - Department of Accountancy and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 1,104 (9,947)
Citation 3

Abstract:

accounting fraud, tax aggressiveness, effective tax rates, book-tax differences

2.

Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity?

Journal of Accounting Research, Vol. 51 (3), 583-629, 2013
Number of pages: 54 Posted: 04 Oct 2009 Last Revised: 20 Nov 2013
Petro Lisowsky, Leslie A. Robinson and Andrew Schmidt
University of Illinois at Urbana-Champaign - Department of Accountancy, Tuck School of Business at Dartmouth and North Carolina State University
Downloads 833 (19,708)
Citation 16

Abstract:

FIN 48, ASC 740-10-25, tax shelter, tax reserve, tax aggressive

3.

Seeking Shelter: Empirically Modeling Tax Shelters Using Financial Statement Information

Accounting Review, Vol. 85, No. 5, 2010
Number of pages: 45 Posted: 04 Feb 2008 Last Revised: 25 Sep 2013
Petro Lisowsky
University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 660 (24,126)
Citation 34

Abstract:

Tax Shelter, FIN 48, Book-Tax Differences, Tax Cushion, ROC Curve

4.

Accounting Choices and Capital Allocation: Evidence from Large Private U.S. Firms

Chicago Booth Research Paper No. 14-01
Number of pages: 72 Posted: 09 Jan 2014 Last Revised: 06 Jan 2017
Petro Lisowsky and Michael Minnis
University of Illinois at Urbana-Champaign - Department of Accountancy and University of Chicago - Booth School of Business
Downloads 612 (19,085)

Abstract:

audit, private firms, accounting choice, financial reporting, capital formation

5.

Economic Growth and Financial Statement Verification

Chicago Booth Research Paper No. 14-30
Number of pages: 77 Posted: 30 Sep 2014 Last Revised: 02 Sep 2016
Petro Lisowsky, Michael Minnis and Andrew Sutherland
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 438 (18,454)

Abstract:

economic growth, commercial lending, banks, financial crisis, audit, verification, financial statements, lending standards

6.

Tax Uncertainty and Voluntary Real-Time Tax Audits

Accounting Review, Vol. 89 No. 3 2014: 867-901
Number of pages: 46 Posted: 15 Feb 2011 Last Revised: 08 May 2015
Paul J. Beck and Petro Lisowsky
University of Illinois at Urbana-Champaign - Department of Accountancy and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 379 (51,684)

Abstract:

Compliance Assurance Process, CAP audit, FIN 48, ASC 740-10-25, tax reserve

7.

Inferring U.S. Tax Liability from Financial Statement Information

Journal of the American Taxation Association, Spring 2009
Number of pages: 48 Posted: 10 Oct 2007 Last Revised: 25 Sep 2013
Petro Lisowsky
University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 346 (65,326)
Citation 8

Abstract:

Accounting for Income Taxes, Tax Estimation, SFAS 109

8.

The Role of Auditors, Non-Auditors, and Internal Tax Departments in Corporate Tax Aggressiveness

The Accounting Review, Forthcoming
Number of pages: 51 Posted: 26 Sep 2012 Last Revised: 08 May 2015
Kenneth J. Klassen, Petro Lisowsky and Devan Mescall
University of Waterloo - School of Accounting and Finance, University of Illinois at Urbana-Champaign - Department of Accountancy and University of Saskatchewan
Downloads 278 (39,677)
Citation 1

Abstract:

tax preparer, auditor, tax fee, FIN 48, tax aggressiveness

9.

Transfer Pricing: Strategies, Practices, and Tax Minimization

Number of pages: 61 Posted: 13 Feb 2013 Last Revised: 19 Aug 2015
Kenneth J. Klassen, Petro Lisowsky and Devan Mescall
University of Waterloo - School of Accounting and Finance, University of Illinois at Urbana-Champaign - Department of Accountancy and University of Saskatchewan
Downloads 273 (38,215)

Abstract:

transfer pricing, multinational tax planning, tax minimization, tax compliance

10.

Predictable Uncertainty: The Relation between Unrecognized Tax Benefits and Future Income Tax Cash Outflows

Number of pages: 54 Posted: 05 Feb 2014 Last Revised: 01 Oct 2016
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Illinois at Urbana-Champaign - Department of Accountancy, University of Illinois at Urbana-Champaign - Department of Accountancy and University of Florida - Fisher School of Accounting
Downloads 237 (43,256)

Abstract:

unrecognized tax benefit; specialist; tax avoidance; FIN 48; ASC 740

11.

The Early Adoption of Stock Option Compensation Expense

Number of pages: 53 Posted: 01 Oct 2005 Last Revised: 17 Aug 2008
Petro Lisowsky
University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 175 (136,569)
Citation 1

Abstract:

Stock Option Compensation Expense, Disclosure, Recognition, FASB123(R), Propensity Scores, Matching

12.

Taxes, Competition, and Organizational Form

Number of pages: 59 Posted: 30 Jan 2015 Last Revised: 11 Nov 2016
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Illinois at Urbana-Champaign - Department of Accountancy and University of Florida - Fisher School of Accounting
Downloads 108 (135,861)

Abstract:

Competition, Taxes, Organizational Form, S Corporation

13.

Flexibility in Income Shifting Under Losses

The Accounting Review, Forthcoming
Posted: 20 Sep 2017
Norwegian School of Economics (NHH), University of Illinois at Urbana-Champaign - Department of Accountancy, ETH Zurich and Norwegian School of Economics (NHH)

Abstract:

income shifting, losses, debt shifting, transfer prices

14.

The Smoothing and Informativeness of GAAP Effective Tax Rates

Number of pages: 62 Posted: 03 Apr 2016
University of Georgia - J.M. Tull School of Accounting, University of Illinois at Urbana-Champaign, University of Illinois at Urbana-Champaign - Department of Accountancy and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 0 (124,165)

Abstract:

effective tax rates, tax accruals, smoothing, managerial discretion

15.

E-File, Enterprise Structures, and Tax Compliance Risk Assessment

Tax Notes, Vol. 120, No. 11, 2008
Posted: 15 Sep 2008
Charles Boynton, Petro Lisowsky and William B. Trautman
U.S. Department of Treasury - Office of Tax Analysis (OTA), University of Illinois at Urbana-Champaign - Department of Accountancy and Internal Revenue Service - LMSB Research East

Abstract:

16.

Book-Tax Consolidation, Rates of Return, and Capital Structure

Tax Notes, Vol. 117, No. 11, December 10, 2007
Posted: 07 Dec 2007 Last Revised: 12 Feb 2008
Petro Lisowsky and William B. Trautman
University of Illinois at Urbana-Champaign - Department of Accountancy and Internal Revenue Service - LMSB Research East

Abstract:

17.

Consolidation Anomalies in Form 1120 Corporate Tax Return Data

Tax Notes, Vol. 104, No. 4, July 26, 2004
Posted: 24 Jul 2004
U.S. Department of Treasury - Office of Tax Analysis (OTA), U.S. Department of the Treasury, Office of Tax Analysis (OTA), University of Illinois at Urbana-Champaign - Department of Accountancy and University of Texas at Austin - McCombs School of Business

Abstract:

18.

The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance

Number of pages: 60 Posted: 01 Feb 2015
Paul Demere, Michael P. Donohoe and Petro Lisowsky
University of Georgia - J.M. Tull School of Accounting, University of Illinois at Urbana-Champaign - Department of Accountancy and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 489

Abstract:

organizational structure, special purpose entity, tax avoidance