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

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

SCHOLARLY PAPERS

20

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SSRN CITATIONS
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Top 20,836

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29

CROSSREF CITATIONS

19

Scholarly Papers (20)

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1.

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 734 (41,472)
Citation 32

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

2.

The Determinants of Segment-Level Tax Expense Disclosure

Number of pages: 44 Posted: 29 Oct 2016 Last Revised: 29 Jul 2017
Fabio B. Gaertner, Dan Lynch and Logan B. Steele
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 675 (46,578)

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Segment disclosure, taxes, after-tax incentives

3.

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
Richard Carrizosa, Fabio B. Gaertner and Dan Lynch
The University of North Carolina at Charlotte, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 492 (69,380)
Citation 2

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

4.

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

Downloads 477 ( 72,085)
Citation 7

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
Fabio B. Gaertner, Dan Lynch and Mary Vernon
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Wisconsin - Madison
Downloads 477 (71,366)
Citation 7

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pensions, tax incentives, tax reform

5.

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
Dan Lynch, Miles A. Romney, Bridget Stomberg and Daniel Wangerin
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 427 (82,312)
Citation 5

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

6.

Earnings Management around the Tax Cuts and Jobs Act of 2017

Number of pages: 50 Posted: 27 Jan 2021 Last Revised: 28 Apr 2021
Dan Lynch, Max Pflitsch and Michael W. Stich
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Cologne and Technische Universität München (TUM)
Downloads 330 (110,448)

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

7.

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
Fabio B. Gaertner, Stacie Kelley Laplante and Dan Lynch
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 262 (140,848)
Citation 3

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

8.

The Association between Internal Information Quality and State Tax Planning

Number of pages: 44 Posted: 11 Nov 2017
Stacie Kelley Laplante, Dan Lynch and Mary Vernon
University of Wisconsin - Madison, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Wisconsin - Madison
Downloads 222 (165,565)

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Internal information, tax avoidance, tax planning, state tax

9.

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

Number of pages: 50 Posted: 27 Sep 2019 Last Revised: 13 Jul 2020
Zach King, Dan Lynch, Bridget Stomberg and Steven Utke
University of Wisconsin-Madison, University of Wisconsin - Madison - Department of Accounting and Information Systems, Indiana University - Kelley School of Business and University of Connecticut - Department of Accounting
Downloads 169 (211,743)

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

10.

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

Number of pages: 65 Posted: 29 Oct 2020 Last Revised: 23 Apr 2021
Dan Lynch, Aaron Mandell and Linette M. Rousseau
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 166 (214,969)
Citation 1

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

11.

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
University of Wisconsin - Madison - Department of Accounting and Information Systems, Ewha Womans University-School of business and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 143 (243,329)

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Investment; Common Ownership; Competition; Uncertainty; Real Options

12.

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

Downloads 98 (319,847)
Citation 1

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
Kristian D. Allee, Dan Lynch, Kathy R. Petroni and Joseph H. Schroeder
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 (322,106)
Citation 1

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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
Kristian D. Allee, Dan Lynch, Kathy R. Petroni and Joseph H. Schroeder
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

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

13.

'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
Number of pages: 54 Posted: 17 Feb 2021
Stacie Kelley Laplante, Christina Lewellen, Dan Lynch and David M. P. Samuel
University of Wisconsin - Madison, North Carolina State University - Department of Accounting, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Wisconsin-Madison
Downloads 82 (357,189)
Citation 1

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

14.

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

Number of pages: 42 Posted: 21 Feb 2021 Last Revised: 04 May 2021
Michelle Hutchens, Dan Lynch and Bridget Stomberg
University of Illinois, University of Wisconsin - Madison - Department of Accounting and Information Systems and Indiana University - Kelley School of Business
Downloads 65 (406,341)

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Tax Savings, TCJA, Employee, Pay Satisfaction

15.

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
Derek Christensen, Dan Lynch and Clay Partridge
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of California, Davis - Graduate School of Management
Downloads 56 (437,184)

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investment efficiency, internal information quality, financial reporting, leases

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
Dan Lynch, Miles A. Romney, Bridget Stomberg and Daniel Wangerin
University of Wisconsin - Madison - Department of Accounting and Information Systems, Florida State University, Indiana University - Kelley School of Business and Wisconsin School of Business

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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
Andrew M. Bauer, Darren Henderson and Dan Lynch
University of Waterloo - School of Accounting and Finance, Wilfrid Laurier University and University of Wisconsin - Madison - Department of Accounting and Information Systems

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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
Thomas R. Kubick, Dan Lynch, Michael Mayberry and Thomas C. Omer
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

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tax avoidance, SEC comment letters, regulatory scrutiny

19.

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

Downloads 0 (781,920)

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
Thomas R. Kubick, Dan Lynch, Michael Mayberry and Thomas C. Omer
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

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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
Dan Lynch, Thomas R. Kubick, Michael Mayberry and Thomas C. Omer
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

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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

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