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

21

DOWNLOADS
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Top 3,605

in Total Papers Downloads

10,353

CITATIONS
Rank 7,482

SSRN RANKINGS

Top 7,482

in Total Papers Citations

63

Scholarly Papers (21)

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 of Newfoundland (MNU) - Faculty of Business Administration
Downloads 1,562 (10,551)
Citation 3

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

2.

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

Chicago Booth Research Paper No. 14-01
Number of pages: 73 Posted: 09 Jan 2014 Last Revised: 12 Apr 2018
Petro Lisowsky and Michael Minnis
Boston University Questrom School of Business and University of Chicago - Booth School of Business
Downloads 1,183 (16,380)

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

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 (MIT) - Sloan School of Management
Downloads 1,126 (17,271)

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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 (MIT) - Sloan School of Management

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

4.

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 - Accounting and North Carolina State University
Downloads 985 (21,505)
Citation 16

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

5.

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 939 (23,037)
Citation 34

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

6.

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 725 (33,197)

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

7.

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 705 (34,434)

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organizational structure, special purpose entity, tax avoidance

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 684 (35,931)
Citation 1

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

9.

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, Boston University Questrom School of Business and University of Florida - Fisher School of Accounting
Downloads 679 (36,274)

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

10.

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 502 (53,716)

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

11.

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 391 (72,888)
Citation 8

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Accounting for Income Taxes, Tax Estimation, SFAS 109

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 293 (100,988)

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

13.

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 236 (126,545)

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Competition, Taxes, Organizational Form, S Corporation

14.

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 190 (155,599)
Citation 1

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

15.

Competitive Externalities of Tax Cuts

Number of pages: 62 Posted: 04 Nov 2018 Last Revised: 23 Jan 2019
Michael P. Donohoe, Hansol Jang and Petro Lisowsky
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Illinois at Urbana-Champaign - Department of Accountancy and Boston University Questrom School of Business
Downloads 74 (312,192)

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

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 44 (407,679)

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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

17.

Implications of Flexibility in Income Shifting under Losses

Number of pages: 42 Posted: 12 Feb 2019 Last Revised: 14 Feb 2019
Norwegian School of Economics (NHH), Boston University Questrom School of Business, Norwegian School of Economics (NHH) - Department of Business and Management Science and Norwegian School of Economics (NHH)
Downloads 35 (434,758)

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income shifting, losses, debt shifting, transfer prices

18.

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 Science and Norwegian School of Economics (NHH)

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income shifting, losses, debt shifting, transfer prices

19.

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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20.

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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21.

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

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