Petro Lisowsky

Boston University Questrom School of Business

Associate Professor of Accounting

595 Commonwealth Avenue

Ste. 518H

Boston, MA 02215

United States

Norwegian Center for Taxation

External Affiliate

Helleveien 30

Bergen, Bergen 5045

Norway

SCHOLARLY PAPERS

26

DOWNLOADS
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SSRN RANKINGS

Top 4,816

in Total Papers Downloads

15,725

SSRN CITATIONS
Rank 4,353

SSRN RANKINGS

Top 4,353

in Total Papers Citations

369

CROSSREF CITATIONS

47

Scholarly Papers (26)

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, Boston University Questrom School of Business and Memorial University
Downloads 1,792 (18,265)
Citation 33

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

The Silent Majority: Private U.S. Firms and Financial Reporting Choices

Chicago Booth Research Paper No. 14-01
Number of pages: 75 Posted: 09 Jan 2014 Last Revised: 02 Apr 2020
Petro Lisowsky and Michael Minnis
Boston University Questrom School of Business and University of Chicago - Booth School of Business
Downloads 1,592 (21,515)
Citation 49

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

The Silent Majority: Private U.S. Firms and Financial Reporting Choices

Journal of Accounting Research, Volume 58, Issue 3 (2020)
Posted: 01 Jul 2020
Petro Lisowsky and Michael Minnis
Boston University Questrom School of Business and University of Chicago - Booth School of Business

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audit; private firms; accounting choice; financial reporting;capital allocation

3.
Downloads 1,223 (32,441)
Citation 10

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
Boston University Questrom School of Business, University of Chicago - Booth School of Business and Massachusetts Institute of Technology
Downloads 1,223 (31,912)
Citation 10

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

Economic Growth and Financial Statement Verification

Journal of Accounting Research, Vol. 55, No. 4, 2017
Posted: 14 Nov 2017
Petro Lisowsky, Michael Minnis and Andrew Sutherland
Boston University Questrom School of Business, University of Chicago - Booth School of Business and Massachusetts Institute of Technology

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

4.

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
Boston University Questrom School of Business
Downloads 1,200 (33,343)
Citation 65

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

5.

Transfer Pricing: Strategies, Practices, and Tax Minimization

Contemporary Accounting Research, Vol. 34, No. 1, 2017
Number of pages: 61 Posted: 13 Feb 2013 Last Revised: 22 Jul 2018
Kenneth J. Klassen, Petro Lisowsky and Devan Mescall
University of Waterloo - School of Accounting and Finance, Boston University Questrom School of Business and University of Saskatchewan
Downloads 1,154 (35,197)
Citation 13

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

6.

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
Boston University Questrom School of Business, Dartmouth College - Tuck School of Business and North Carolina State University
Downloads 1,119 (36,782)
Citation 39

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

7.

The predictive ability of tax contingencies for future income tax cash outflows

Contemporary Accounting Research, Forthcoming
Number of pages: 53 Posted: 05 Feb 2014 Last Revised: 17 Sep 2023
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Illinois at Urbana-Champaign - Department of Accountancy, Boston University Questrom School of Business and University of Florida - Fisher School of Accounting
Downloads 1,092 (38,107)
Citation 20

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FIN 48; ASC 740; unrecognized tax benefit; income tax

8.

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

The Accounting Review, Vol. 91, No. 1, 2016
Number of pages: 51 Posted: 26 Sep 2012 Last Revised: 22 Jul 2018
Kenneth J. Klassen, Petro Lisowsky and Devan Mescall
University of Waterloo - School of Accounting and Finance, Boston University Questrom School of Business and University of Saskatchewan
Downloads 1,043 (40,715)
Citation 46

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

The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance

Number of pages: 70 Posted: 01 Feb 2015 Last Revised: 21 Oct 2018
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 Boston University Questrom School of Business
Downloads 897 (49,530)
Citation 2

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organizational structure, special purpose entity, tax avoidance

The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance

Contemporary Accounting Research, Forthcoming
Number of pages: 69 Posted: 19 Nov 2019
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 Boston University Questrom School of Business
Downloads 140 (382,547)
Citation 9

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organizational structure, special purpose entity, tax avoidance

The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance

Contemporary Accounting Research, Forthcoming
Posted: 05 Dec 2019
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 Boston University Questrom School of Business

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organizational structure, special purpose entity, tax avoidance

10.

The Effect of the Tax Cuts and Jobs Act on Payout Policies: The Role of Corporate Governance

Number of pages: 58 Posted: 03 Sep 2019 Last Revised: 05 Mar 2024
Boston University - Questrom School of Business, Tulane University - A.B. Freeman School of Business, Boston University Questrom School of Business and Lancaster University
Downloads 994 (43,689)
Citation 5

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Stock Repurchase, Dividend, TCJA, Repatriation, Income Tax

11.

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 Boston University Questrom School of Business
Downloads 597 (85,603)
Citation 10

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

12.

Do Smoothing Activities Indicate Higher or Lower Financial Reporting Quality? Evidence from Effective Tax Rates

Number of pages: 55 Posted: 03 Apr 2016 Last Revised: 17 Apr 2019
University of Georgia - J.M. Tull School of Accounting, University of Illinois at Urbana-Champaign, Boston University Questrom School of Business and George Mason University
Downloads 537 (97,854)
Citation 3

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effective tax rates, financial reporting quality, smoothing, managerial discretion

13.

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
Boston University Questrom School of Business
Downloads 437 (125,264)
Citation 12

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Accounting for Income Taxes, Tax Estimation, SFAS 109

14.
Downloads 430 (128,029)

Competitive Externalities of Tax Cuts

Number of pages: 65 Posted: 04 Nov 2018 Last Revised: 30 Aug 2021
Michael P. Donohoe, Hansol Jang and Petro Lisowsky
University of Illinois at Urbana-Champaign - Department of Accountancy, National University of Singapore and Boston University Questrom School of Business
Downloads 430 (126,730)
Citation 18

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American Jobs Creation Act of 2004 (AJCA), Product Market, Competition, Repatriation

Competitive Externalities of Tax Cuts

Journal of Accounting Research, Volume 60, Issue 1
Posted: 03 Apr 2022
Michael P. Donohoe, Hansol Jang and Petro Lisowsky
University of Illinois at Urbana-Champaign - Department of Accountancy, National University of Singapore and Boston University Questrom School of Business

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American Jobs Creation Act of 2004 (AJCA); product market; competition; repatriation

Does the Story Matter? Putting Financial Statement Numbers into Context using XBRL Data

TRR 266 Accounting for Transparency Working Paper Series No. 81
Number of pages: 55 Posted: 31 Mar 2022 Last Revised: 12 Apr 2024
North Carolina State University, Norwegian School of Economics (NHH) - Department of Business and Management Science, Bocconi University - Department of Accounting and Boston University Questrom School of Business
Downloads 258 (219,754)
Citation 2

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XBRL, Tax, Financial Analyst, ETR Forecast

Does the Story Matter? Putting Financial Statement Numbers into Context using XBRL Data

Number of pages: 53 Posted: 29 Apr 2022 Last Revised: 11 Apr 2024
North Carolina State University, Norwegian School of Economics (NHH) - Department of Business and Management Science, Bocconi University - Department of Accounting and Boston University Questrom School of Business
Downloads 146 (371,932)

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XBRL, Tax, Financial Analyst, ETR Forecast

16.

Taxes, Competition, and Organizational Form

Number of pages: 59 Posted: 30 Jan 2015 Last Revised: 11 Nov 2016
Michael P. Donohoe, Petro Lisowsky and Michael Mayberry
University of Illinois at Urbana-Champaign - Department of Accountancy, Boston University Questrom School of Business and University of Florida - Fisher School of Accounting
Downloads 314 (180,560)
Citation 1

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Competition, Taxes, Organizational Form, S Corporation

17.

The Early Adoption of Stock Option Compensation Expense

Number of pages: 53 Posted: 01 Oct 2005 Last Revised: 17 Aug 2008
Petro Lisowsky
Boston University Questrom School of Business
Downloads 241 (236,264)
Citation 1

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

18.

Inflexibility in Income Shifting: Implications, Detection and Remedies

Number of pages: 28 Posted: 12 Feb 2019 Last Revised: 01 Nov 2021
Norwegian School of Economics (NHH), Boston University Questrom School of Business, Norwegian School of Economics (NHH) - Department of Business and Management ScienceNorwegian Center for Taxation and Erasmus School of Economics
Downloads 171 (323,592)
Citation 8

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income shifting, losses, debt shifting, transfer prices

The Effects of Competition from S Corporations on the Organizational Form Choice of Rival C Corporations

Contemporary Accounting Research, Forthcoming
Number of pages: 63 Posted: 06 Sep 2018
Michael P. Donohoe, Petro Lisowsky and Michael Mayberry
University of Illinois at Urbana-Champaign - Department of Accountancy, Boston University Questrom School of Business and University of Florida - Fisher School of Accounting
Downloads 129 (408,335)
Citation 2

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competition; organizational form; S corporation; taxes

The Effects of Competition From S Corporations on the Organizational Form Choice of Rival C Corporations

Contemporary Accounting Research, Forthcoming
Posted: 27 Aug 2018
Michael P. Donohoe, Petro Lisowsky and Michael Mayberry
University of Illinois at Urbana-Champaign - Department of Accountancy, Boston University Questrom School of Business and University of Florida - Fisher School of Accounting

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competition, organizational form, S corporation, taxes

Business model digitalization, competition, and tax savings

TRR 266 Accounting for Transparency Working Paper Series No. 142
Number of pages: 54 Posted: 01 Mar 2024 Last Revised: 08 Mar 2024
Norwegian School of Economics (NHH) - Department of Business and Management Science, Boston University Questrom School of Business, WHU - Otto Beisheim School of Management and Leibniz University Hannover
Downloads 101 (490,644)
Citation 2

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Digital, Tax, Product Market, Competition, Business Model

Business model digitalization, competition, and tax savings

NHH Dept. of Business and Management Science Discussion Paper No. 2024/6
Number of pages: 55 Posted: 13 Mar 2024
Norwegian School of Economics (NHH) - Department of Business and Management Science, Boston University Questrom School of Business, WHU - Otto Beisheim School of Management and Leibniz University Hannover
Downloads 26 (926,134)

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Digital, Tax, Product Market, Competition, Business Model

21.

Inflexibility in Income Shifting: Implications, Detection and Remedies

CESifo Working Paper No. 9384
Number of pages: 30 Posted: 01 Nov 2021
Norwegian School of Economics (NHH) - Department of Business and Management Science, Norwegian School of Economics (NHH) - Department of Business and Management ScienceNorwegian Center for Taxation, Boston University Questrom School of Business and Erasmus School of Economics
Downloads 56 (679,878)

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income shifting, losses, debt shifting, transfer prices

22.

Customer Tax Uncertainty and Supplier Investment

Number of pages: 47 Posted: 15 Apr 2024
Norwegian School of Economics (NHH) - Department of Accounting, Auditing and Law, Boston University - Questrom School of Business, Boston University Questrom School of Business and Norwegian School of Economics
Downloads 36 (813,456)

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investment, supply chain, tax uncertainty, unrecognized tax benefits

23.

Flexibility in Income Shifting Under Losses

The Accounting Review, Vol. 93 No. 3, 2018
Posted: 20 Sep 2017 Last Revised: 22 Jul 2018
Norwegian School of Economics (NHH), Boston University Questrom School of Business, Norwegian School of Economics (NHH) - Department of Business and Management ScienceNorwegian Center for Taxation and Erasmus School of Economics

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income shifting, losses, debt shifting, transfer prices

24.

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), Boston University Questrom School of Business and Internal Revenue Service - LMSB Research East

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25.

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
Boston University Questrom School of Business and Internal Revenue Service - LMSB Research East

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26.

Consolidation Anomalies in Form 1120 Corporate Tax Return Data

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), Boston University Questrom School of Business and The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business

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