Dan Lynch

University of Wisconsin - Madison - Department of Accounting and Information Systems

Assistant Professor

School of Business

975 University Avenue

Madison, WI 53706

United States

SCHOLARLY PAPERS

20

DOWNLOADS
Rank 11,909

SSRN RANKINGS

Top 11,909

in Total Papers Downloads

5,849

SSRN CITATIONS
Rank 19,151

SSRN RANKINGS

Top 19,151

in Total Papers Citations

32

CROSSREF CITATIONS

22

Scholarly Papers (20)

1.

Debt and Taxes? The Effect of TCJA Interest Limitations on Capital Structure

Number of pages: 45 Posted: 14 Jun 2019 Last Revised: 11 Sep 2020
University of California, Riverside (UCR) - School of Business Administration, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 772 (46,043)
Citation 2

Abstract:

Loading...

TCJA, tax reform, interest limitation, capital structure, debt, leverage

2.

Do Firms Use Tax Reserves to Meet Analysts’ Forecasts? Evidence from the Pre- and Post-FIN 48 Periods

Number of pages: 53 Posted: 23 Jul 2008 Last Revised: 18 Mar 2015
Sanjay Gupta, Rick Laux and Dan Lynch
Michigan State University - Eli Broad College of Business, Purdue University and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 749 (47,882)
Citation 33

Abstract:

Loading...

Tax reserves; unrecognized tax benefits; FIN 48; earnings management; analysts’ forecasts

3.

The Determinants of Segment-Level Tax Expense Disclosure

Number of pages: 44 Posted: 29 Oct 2016 Last Revised: 29 Jul 2017
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Wisconsin - Madison - Department of Accounting and Information Systems and Oregon State University
Downloads 726 (49,895)

Abstract:

Loading...

Segment disclosure, taxes, after-tax incentives

The Effects of the Tax Cuts & Jobs Act of 2017 on Defined Benefit Pension Contributions

Number of pages: 51 Posted: 07 Nov 2019 Last Revised: 07 Feb 2020
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Connecticut
Downloads 519 (75,828)
Citation 7

Abstract:

Loading...

pensions, tax incentives, tax reform

5.

The Determinants and Unintended Consequences of Expanded Audit Reporting: Evidence from Tax-Related Key Audit Matters

Number of pages: 61 Posted: 29 Oct 2020 Last Revised: 26 May 2022
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business and University of Houston, Bauer College of Business
Downloads 460 (88,666)
Citation 1

Abstract:

Loading...

Tax, Key Audit Matters, Critical Audit Matters, KAM, CAM, Disclosure, Expanded Audit Reporting, Auditor Independence

6.

Trade-Offs between Tax and Financial Reporting Benefits: Evidence from Purchase Price Allocations in Taxable Acquisitions

Contemporary Accounting Research, Forthcoming
Number of pages: 53 Posted: 13 Feb 2015 Last Revised: 19 May 2018
University of Wisconsin - Madison - Department of Accounting and Information Systems, Florida State University, Indiana University - Kelley School of Business and Wisconsin School of Business
Downloads 452 (90,453)
Citation 5

Abstract:

Loading...

Book-tax tradeoffs; M&A; Goodwill; Tax Avoidance, Earnings Management

7.

Intertemporal Income Shifting around the Tax Cuts and Jobs Act of 2017

Number of pages: 52 Posted: 27 Jan 2021 Last Revised: 26 May 2022
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Cologne and Technische Universität München (TUM)
Downloads 370 (113,867)

Abstract:

Loading...

Tax Cuts and Jobs Act (TCJA), tax reform, income shifting, tax avoidance, real earnings management, accrual-based earnings management.

8.

Trends in the Sources of Permanent and Temporary Book-Tax Differences During the Schedule M-3 Era

National Tax Journal, Forthcoming
Number of pages: 31 Posted: 25 Jun 2016 Last Revised: 29 May 2018
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Wisconsin - Madison and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 302 (141,675)
Citation 3

Abstract:

Loading...

Book-tax differences, tax avoidance, taxable income, corporate income

9.

'Just BEAT It' Do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA?

WU International Taxation Research Paper Series No. 2021-03, Singapore Management University School of Accountancy Research Paper
Number of pages: 54 Posted: 17 Feb 2021
University of Wisconsin - Madison, North Carolina State University - Department of Accounting, University of Wisconsin - Madison - Department of Accounting and Information Systems and Singapore Management University - School of Accountancy
Downloads 285 (150,414)
Citation 1

Abstract:

Loading...

Tax planning, income shifting, cost reclassification, foreign tax, tax, TCJA, BEAT

10.

Does Financial Reporting for Income Tax Expense Affect the Timeliness of Goodwill Impairments?

Number of pages: 46 Posted: 27 Sep 2019 Last Revised: 06 Apr 2022
Fordham University, University of Wisconsin - Madison - Department of Accounting and Information Systems, Indiana University - Kelley School of Business and University of Connecticut - Department of Accounting
Downloads 281 (152,553)
Citation 2

Abstract:

Loading...

Mergers and Acquisitions, Goodwill, Tax, Impairment, Intangible, Earnings Quality

11.

The Association between Internal Information Quality and State Tax Planning

Number of pages: 44 Posted: 11 Nov 2017
University of Wisconsin - Madison, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Connecticut
Downloads 256 (167,575)

Abstract:

Loading...

Internal information, tax avoidance, tax planning, state tax

12.

You Don’t Know What You Don’t Know: Improvements in Investment Efficiency Prior to a Mandated Accounting Change

Number of pages: 57 Posted: 13 Apr 2021 Last Revised: 22 Apr 2021
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Wisconsin - Madison - Department of Accounting and Information Systems and The Ohio State University
Downloads 214 (198,801)
Citation 1

Abstract:

Loading...

investment efficiency, internal information quality, financial reporting, leases

13.

The Effect of Common Ownership on Investment Decisions under Uncertainty

Number of pages: 47 Posted: 18 May 2020
In Gyun Baek, Sewon Kwon and Dan Lynch
National University of Singapore, Ewha Womans University-School of business and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 191 (220,481)

Abstract:

Loading...

Investment; Common Ownership; Competition; Uncertainty; Real Options

14.

Sharing the Wealth: The Effects of TCJA Bonuses on Employee Pay Sentiment

Number of pages: 50 Posted: 21 Feb 2021 Last Revised: 24 Jun 2022
University of Illinois, University of Wisconsin - Madison - Department of Accounting and Information Systems and Indiana University - Kelley School of Business
Downloads 174 (238,914)

Abstract:

Loading...

Tax Savings, TCJA, Employee, Pay Satisfaction, Compensation

Do Property Taxes Affect Real Operating Decisions and Market Prices for Crude Oil?

2012 AAA Annual Meeting - Tax Concurrent Sessions
Number of pages: 45 Posted: 02 Jul 2012 Last Revised: 14 May 2014
University of Arkansas - Department of Accounting, University of Wisconsin - Madison - Department of Accounting and Information Systems, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Indiana University - Kelley School of Business - Department of Accounting
Downloads 98 (370,268)
Citation 1

Abstract:

Loading...

non-income taxes, real activities management, property taxes, crude oil, inventory

Do Property Taxes Affect Real Operating Decisions and Market Prices for Crude Oil?

Contemporary Accounting Research, Forthcoming
Posted: 14 Dec 2011 Last Revised: 14 May 2014
University of Arkansas - Department of Accounting, University of Wisconsin - Madison - Department of Accounting and Information Systems, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Indiana University - Kelley School of Business - Department of Accounting

Abstract:

Loading...

non-income taxes, real activities management, property taxes, crude oil, inventory

16.

Tradeoffs Between Tax and Financial Reporting Benefits: Evidence From Purchase Price Allocations in Taxable Acquisitions

Contemporary Accounting Research, Forthcoming, Kelley School of Business Research Paper No. 18-61
Posted: 02 Aug 2018
University of Wisconsin - Madison - Department of Accounting and Information Systems, Florida State University, Indiana University - Kelley School of Business and Wisconsin School of Business

Abstract:

Loading...

Book-Tax Tradeoffs, M&A, Goodwill, Tax Planning, Earnings Management

17.

Supplier Internal Control Quality and the Duration of Customer-Supplier Relationships

The Accounting Review, Vol. 93, No. 3, 2018, pp. 59-82
Posted: 27 Mar 2016 Last Revised: 24 Oct 2018
University of Waterloo - School of Accounting and Finance, Wilfrid Laurier University and University of Wisconsin - Madison - Department of Accounting and Information Systems

Abstract:

Loading...

internal control; supply chain; contracting; information quality

18.

The Effects of Regulatory Scrutiny on Tax Avoidance: An Examination of SEC Comment Letters

Accounting Review, Forthcoming
Posted: 21 Dec 2014 Last Revised: 02 Mar 2016
University of Nebraska-Lincoln, University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Florida - Fisher School of Accounting and University of Nebraska at Lincoln - School of Accountancy

Abstract:

Loading...

tax avoidance, SEC comment letters, regulatory scrutiny

Product Market Power and Tax Avoidance: Market Leaders, Mimicking Strategies, and Stock Returns

Accounting Review, (March 2015) Forthcoming
Posted: 14 Feb 2013 Last Revised: 17 Jul 2014
University of Nebraska-Lincoln, University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Florida - Fisher School of Accounting and University of Nebraska at Lincoln - School of Accountancy

Abstract:

Loading...

Tax avoidance, Product market competition, Agency costs, Mimicry

Product Market Power and Tax Avoidance: Market Leaders, Mimicking Strategies, and Stock Returns

2013 American Taxation Association Midyear Meeting: Research Forum
Posted: 14 Feb 2013
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Nebraska-Lincoln, University of Florida - Fisher School of Accounting and University of Nebraska at Lincoln - School of Accountancy

Abstract:

Loading...

20.

The Effects of Changes in State Tax Enforcement on Corporate Income Tax Collections

Journal of American Taxation Association, Forthcoming
Posted: 13 Feb 2012 Last Revised: 29 May 2018
Sanjay Gupta and Dan Lynch
Michigan State University - Eli Broad College of Business and University of Wisconsin - Madison - Department of Accounting and Information Systems

Abstract:

Loading...

State corporate income tax, tax enforcement, state income tax collections