Ryan J. Wilson

University of Oregon

Associate Professor

1280 University of Oregon

Eugene, OR 97403

United States

SCHOLARLY PAPERS

28

DOWNLOADS
Rank 2,806

SSRN RANKINGS

Top 2,806

in Total Papers Downloads

17,924

SSRN CITATIONS
Rank 4,267

SSRN RANKINGS

Top 4,267

in Total Papers Citations

156

CROSSREF CITATIONS

161

Scholarly Papers (28)

1.

A New Measure of Accounting Quality*

Number of pages: 50 Posted: 14 Oct 2008 Last Revised: 28 Jun 2010
Paul Hribar, Todd D. Kravet and Ryan J. Wilson
University of Iowa - Department of Accounting, University of Connecticut - Department of Accounting and University of Oregon
Downloads 4,827 (2,591)
Citation 63

Abstract:

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Accounting Quality, Restatements, Fraud, Audit Fees

2.

Equity Risk Incentives and Corporate Tax Aggressiveness

Journal of Accounting Research, Forthcoming
Number of pages: 48 Posted: 04 Feb 2009 Last Revised: 14 May 2014
Sonja O. Rego and Ryan J. Wilson
Indiana University - Kelley School of Business - Department of Accounting and University of Oregon
Downloads 2,758 (6,656)
Citation 46

Abstract:

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Tax Risk, Tax Aggressiveness, Equity Risk Incentives, Executive Compensation

3.

Tax Avoidance, Large Positive Book-Tax Differences and Earnings Persistence

Number of pages: 54 Posted: 17 Dec 2009 Last Revised: 18 Mar 2014
University of Oklahoma - Michael F. Price College of Business, University of California-IrvineUniversity of California-Irvine and University of Oregon
Downloads 2,115 (10,164)
Citation 26

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book-tax differences, earnings persistence, earnings quality, earnings expectations

4.

Dual Class Ownership and Tax Avoidance

2011 American Taxation Association Midyear Meeting: JATA Conference
Number of pages: 43 Posted: 15 Feb 2011 Last Revised: 23 Apr 2011
Sean T. McGuire, Dechun Wang and Ryan J. Wilson
Texas A&M University - Department of Accounting, Texas A&M University and University of Oregon
Downloads 1,198 (24,507)
Citation 26

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5.

Conforming Tax Avoidance and Capital Market Pressure

The Accounting Review, Forthcoming
Number of pages: 67 Posted: 17 Jun 2015 Last Revised: 22 Feb 2019
University of Notre Dame, INSEAD, Indiana University - Kelley School of Business - Department of Accounting and University of Oregon
Downloads 1,119 (27,056)
Citation 19

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Tax avoidance, Book-tax conformity, Capital market pressure, Private firms

6.

Early Evidence on the Determinants of Unrecognized Tax Benefits

Number of pages: 42 Posted: 30 Mar 2010
University of North Texas, Indiana University - Kelley School of Business - Department of Accounting, Georgetown University - Department of Accounting and Business Law and University of Oregon
Downloads 1,021 (30,850)
Citation 27

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Unrecognized tax benefits, FIN 48, tax contingency, tax cushion, tax avoidance

7.

Trapped Cash and the Profitability of Foreign Acquisitions

Rotman School of Management Working Paper No. 1983292
Number of pages: 54 Posted: 12 Jan 2012 Last Revised: 26 Jul 2014
Alexander Edwards, Todd D. Kravet and Ryan J. Wilson
University of Toronto - Rotman School of Management, University of Connecticut - Department of Accounting and University of Oregon
Downloads 1,009 (31,397)
Citation 16

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Taxes, International, Acquisitions, Repatriation

8.

The Effect of Tax-Motivated Income Shifting on Information Asymmetry

Review of Accounting Studies, Forthcoming
Number of pages: 60 Posted: 15 Oct 2014 Last Revised: 23 Mar 2018
University of Illinois at Urbana-Champaign - Department of Accountancy, Texas A&M University - Department of Accounting, University of Washington Foster School of Business and University of Oregon
Downloads 469 (85,650)
Citation 13

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tax-motivated income shifting, information asymmetry, private information gathering, information uncertainty

9.

Did FIN 48 Limit the Use of Tax Reserves as a Tool for Earnings Management?

Number of pages: 49 Posted: 09 Aug 2010 Last Revised: 14 May 2014
University of North Texas, Indiana University - Kelley School of Business - Department of Accounting, Georgetown University - Department of Accounting and Business Law and University of Oregon
Downloads 467 (86,119)

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Tax reserves, unrecognized tax benefits, FIN 48, earnings management, analyst forecasts

10.

Does Corporate Tax Avoidance Reduce Individual Investors’ Willingness to Own Stock?

Kelley School of Business Research Paper No. 17-16
Number of pages: 50 Posted: 16 Feb 2017 Last Revised: 16 Jan 2021
Sonja O. Rego, Brian Williams and Ryan J. Wilson
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and University of Oregon
Downloads 396 (104,212)
Citation 2

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tax avoidance; individual investors, stock holdings; information asymmetry.

11.

Political Costs and Corporate Tax Avoidance: Evidence from Sin Firms

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 46 Posted: 09 Sep 2017 Last Revised: 25 Apr 2021
Cong Wang, Ryan J. Wilson, Shuran Zhang and Hong Zou
The Chinese University of Hong Kong, Shenzhen, University of Oregon, Hong Kong Polytechnic University and The University of Hong Kong - Faculty of Business and Economics
Downloads 350 (119,749)
Citation 1

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political capital, political cost, tax avoidance, sin firms

12.

Tax and Nontax Incentives in Income Shifting: Evidence from Shadow Insurers

Mays Business School Research Paper No. 2836215
Number of pages: 79 Posted: 09 Sep 2016 Last Revised: 15 Sep 2020
Bradford F. Hepfer, Jaron H. Wilde and Ryan J. Wilson
Texas A&M University - Department of Accounting, University of Iowa - Henry B. Tippie College of Business and University of Oregon
Downloads 304 (139,229)
Citation 2

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Income Shifting; Tax Avoidance; Shadow Insurance

13.

Double Trouble? IRS's Attention to Financial Accounting Restatements

Number of pages: 55 Posted: 29 Jan 2019 Last Revised: 08 Dec 2021
Zackery D. Fox and Ryan J. Wilson
Brigham Young University and University of Oregon
Downloads 295 (143,597)
Citation 6

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restatements, financial misreporting, internal control weaknesses, IRS attention, tax enforcement, political costs, regulatory interaction

14.

What Do Investors Infer About Future Cash Flows from Foreign Earnings for Firms with Low Average Foreign Tax Rates?

Number of pages: 52 Posted: 15 May 2015 Last Revised: 27 Nov 2015
Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management, University of California-IrvineUniversity of California-Irvine and University of Oregon
Downloads 265 (160,177)
Citation 3

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Earnings response coefficients, permanently reinvested earnings, reinvestment, growth, corporate governance

15.

The Consistency of Mandatory and Voluntary Management Earnings Forecasts and Implications for Analyst and Investor Information Processing

Kelley School of Business Research Paper No. 16-42
Number of pages: 47 Posted: 14 May 2016
University of North Texas, Indiana University - Kelley School of Business - Department of Accounting, Georgetown University - Department of Accounting and Business Law and University of Oregon
Downloads 260 (163,245)
Citation 3

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Valuation Allowance, Management Forecasts, Voluntary Disclosure, Mandatory Disclosure

16.

Not Ready for Primetime: Financial Reporting Quality after SPAC Mergers

Forthcoming at Management Science
Number of pages: 26 Posted: 20 Apr 2022
Jaewoo Kim, Seyoung Park, Kyle Peterson and Ryan J. Wilson
University of Oregon - Department of Accounting, University of Oregon - Department of Accounting, University of Oregon - Charles H. Lundquist School of Business and University of Oregon
Downloads 241 (176,435)

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Special Purpose Acquisition Companies, SPAC; Financial reporting quality; IPO

17.

Expected Economic Growth and Investment in Corporate Tax Planning

Mays Business School Research Paper No. 3132077
Number of pages: 49 Posted: 07 Mar 2018 Last Revised: 31 Dec 2020
Jaewoo Kim, Sean T. McGuire, Steven Savoy and Ryan J. Wilson
University of Oregon - Department of Accounting, Texas A&M University - Department of Accounting, University of Illinois at Chicago - Department of Accounting and University of Oregon
Downloads 241 (175,730)
Citation 3

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Tax planning, Tax Avoidance, GDP Forecast, Economic Growth

18.

Beyond Borders: Supragovernmental Tax Enforcement and Investment

Number of pages: 51 Posted: 09 Jul 2020 Last Revised: 13 Jul 2021
Brigham Young University, WHU - Otto Beisheim School of Management, University of Iowa - Henry B. Tippie College of Business and University of Oregon
Downloads 212 (198,400)

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tax enforcement, tax planning, tax authority, state aid

19.

Is the Market Grossed out by Gross-Ups? An Investigation of Firms that Pay Their CEOs' Taxes

Number of pages: 45 Posted: 25 Jan 2017
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Georgetown University - Department of Accounting and Business Law and University of Oregon
Downloads 162 (251,040)

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Executive Compensation, Corporate Governance, Tax, Tax Gross-Up

20.

Pricing Firms’ Responsiveness to Shareholder Tax Incentives

Number of pages: 45 Posted: 06 Sep 2013 Last Revised: 01 Nov 2014
Paul Hribar, Steven Savoy and Ryan J. Wilson
University of Iowa - Department of Accounting, University of Illinois at Chicago - Department of Accounting and University of Oregon
Downloads 155 (260,385)
Citation 4

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special dividend, catering, taxation, signaling

21.

Voluntary vs. Mandatory: The Role of Auditing in Constraining Corporate Tax Avoidance in Small Private Firms

Forthcoming in Accounting and Business Research
Number of pages: 59 Posted: 20 Apr 2022
Ting Dong, Milda Tylaite and Ryan J. Wilson
Stockholm School of Economics, Stockholm School of Economics - Department of Accounting and University of Oregon
Downloads 60 (478,713)

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Voluntary audit; Tax avoidance; Micro firms

22.

How Do Reductions in Foreign Country Corporate Tax Rates Affect U.S. Domestic Manufacturing Firms?

https://meridian.allenpress.com/accounting-review/article-abstract/96/3/287/439905/How-Do-Reductions-in-Foreign-Country-Corporate-Tax
Posted: 15 Jun 2018 Last Revised: 08 Apr 2022
Jaewoo Kim, Michelle L. Nessa and Ryan J. Wilson
University of Oregon - Department of Accounting, Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management and University of Oregon

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Tax Cuts; Competition; Foreign Tax Rates; Investment; Product Differentiation; Productivity

23.

Perspectives on Corporate Tax Planning: Observations from the Past Decade

Journal of American Taxation Association, Forthcoming
Posted: 08 May 2017 Last Revised: 26 Jan 2018
Jaron H. Wilde and Ryan J. Wilson
University of Iowa - Henry B. Tippie College of Business and University of Oregon

Abstract:

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tax avoidance; tax planning; tax aggressiveness; tax sheltering; income shifting

24.

The Impact of Increased Disclosure Requirements and the Standardization of Accounting Practices on Earnings Management Through the Reserve for Income Taxes

Review of Accounting Studies, Vol. 20, No. 1, 2015, Kelley School of Business Research Paper No. 15-47
Posted: 18 Jun 2015
Indiana University - Kelley School of Business - Department of Accounting, University of North Texas, Georgetown University - Department of Accounting and Business Law and University of Oregon

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Tax reserves, Tax cushion, FIN 48, Earnings management, Change in accounting standard

25.

Investors’ Reaction to the Use of Poison Pills as a Tax Loss Preservation Tool

Journal of Accounting and Economics, Vol. 57, No. 2-3, 2014
Posted: 28 Mar 2014
University of Pennsylvania - Accounting Department, University of Oregon and Georgetown University - Department of Accounting and Business Law

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Taxes, net operating losses, poison pills

26.

An Examination of Corporate Tax Shelter Participants

Accounting Review, Vol. 84, No. 3, 2009
Posted: 20 Mar 2014
Ryan J. Wilson
University of Oregon

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tax shelter, book-tax differences, aggressive financial reporting, corporate governance

27.

Are Reputational Costs a Determinant of Tax Avoidance?

2013 American Taxation Association Midyear Meeting: Tax Avoidance in an International Setting
Posted: 14 Feb 2013 Last Revised: 02 Nov 2016
Chelsea Rae Austin and Ryan J. Wilson
University of South Carolina and University of Oregon

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Tax Avoidance, Reputation, Brand Equity

28.

Domestic Income Shifting by Chinese Listed Firms

The Journal of the American Taxation Association, Forthcoming
Posted: 14 Apr 2011
University of California-IrvineUniversity of California-Irvine, Brock University and University of Oregon

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Income Shifting, Tax Avoidance, Chinese Listed Firms, Intangibles, Equity Issuance