Ryan J. Wilson

University of Iowa - Henry B. Tippie College of Business

Acquisitions

5020 Main Library

Iowa City, IA 52242-1000

United States

  • University of Iowa - Henry B. Tippie College of Business

SCHOLARLY PAPERS

34

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TOTAL CITATIONS
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Top 3,348

in Total Papers Citations

329

Scholarly Papers (34)

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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 Iowa - Henry B. Tippie College of Business
Downloads 5,132 (3,737)
Citation 78

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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 Iowa - Henry B. Tippie College of Business
Downloads 2,994 (9,048)
Citation 46

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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
Bradley S. Blaylock, Terry J. Shevlin, Terry J. Shevlin and Ryan J. Wilson
University of Oklahoma - Michael F. Price College of Business, University of California-IrvineUniversity of California-Irvine and University of Iowa - Henry B. Tippie College of Business
Downloads 2,297 (13,816)
Citation 26

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

4.

Conforming Tax Avoidance and Capital Market Pressure

The Accounting Review, Forthcoming
Number of pages: 67 Posted: 17 Jun 2015 Last Revised: 22 Feb 2019
Brad A. Badertscher, Sharon P. Katz, Sonja O. Rego and Ryan J. Wilson
University of Notre Dame, INSEAD, Indiana University - Kelley School of Business - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 1,410 (29,452)
Citation 19

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

5.

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 Iowa - Henry B. Tippie College of Business
Downloads 1,310 (32,797)
Citation 53

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6.

Early Evidence on the Determinants of Unrecognized Tax Benefits

Number of pages: 42 Posted: 30 Mar 2010
Richard A. Cazier, Sonja O. Rego, Xiaoli (Shaolee) Tian and Ryan J. Wilson
University of North Texas, Indiana University - Kelley School of Business - Department of Accounting, Georgetown University - Department of Accounting and Business Law and University of Iowa - Henry B. Tippie College of Business
Downloads 1,179 (38,187)
Citation 19

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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 Iowa - Henry B. Tippie College of Business
Downloads 1,071 (44,002)
Citation 16

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Taxes, International, Acquisitions, Repatriation

8.

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, Georgetown University - Department of Accounting and Business Law, University of Oregon - Charles H. Lundquist School of Business and University of Iowa - Henry B. Tippie College of Business
Downloads 643 (87,161)

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

9.

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
Ciao-Wei Chen, Bradford Hepfer, Phillip J. Quinn and Ryan J. Wilson
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 Iowa - Henry B. Tippie College of Business
Downloads 556 (104,823)
Citation 13

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

10.

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
Richard A. Cazier, Sonja O. Rego, Xiaoli (Shaolee) Tian and Ryan J. Wilson
University of North Texas, Indiana University - Kelley School of Business - Department of Accounting, Georgetown University - Department of Accounting and Business Law and University of Iowa - Henry B. Tippie College of Business
Downloads 521 (113,663)
Citation 5

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

11.

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 and University of Iowa - Henry B. Tippie College of Business
Downloads 492 (121,721)
Citation 1

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

12.

Beyond Borders: Supragovernmental Tax Enforcement and Investment

The Accounting Review, volume 97, issue 6, 2022[10.2308/TAR-2021-0050]
Number of pages: 51 Posted: 09 Jul 2020 Last Revised: 24 Oct 2024
Zackery D. Fox, Martin Jacob, Jaron H. Wilde and Ryan J. Wilson
Brigham Young University, University of Navarra, IESE Business School, University of Iowa - Henry B. Tippie College of Business and University of Iowa - Henry B. Tippie College of Business
Downloads 476 (126,725)
Citation 14

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tax enforcement, tax planning, tax authority, state aid

13.

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 Iowa - Henry B. Tippie College of Business, Hong Kong Polytechnic University and The University of Hong Kong - Faculty of Business and Economics
Downloads 470 (128,628)
Citation 1

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political capital, political cost, tax avoidance, sin firms

14.

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 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 Iowa - Henry B. Tippie College of Business
Downloads 420 (146,962)
Citation 11

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Income Shifting; Tax Avoidance; Shadow Insurance

15.

Double Trouble? IRS's Attention to Financial Accounting Restatements

Review of Accounting Studies, volume 28, issue 4, 2023[10.1007/s11142-022-09680-6]
Number of pages: 55 Posted: 29 Jan 2019 Last Revised: 24 Oct 2024
Zackery D. Fox and Ryan J. Wilson
Brigham Young University and University of Iowa - Henry B. Tippie College of Business
Downloads 395 (157,612)
Citation 6

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

16.

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 Iowa - Henry B. Tippie College of Business
Downloads 331 (191,474)
Citation 10

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Tax planning, Tax Avoidance, GDP Forecast, Economic Growth

17.

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
Richard A. Cazier, Sonja O. Rego, Xiaoli (Shaolee) Tian and Ryan J. Wilson
University of North Texas, Indiana University - Kelley School of Business - Department of Accounting, Georgetown University - Department of Accounting and Business Law and University of Iowa - Henry B. Tippie College of Business
Downloads 303 (210,496)
Citation 2

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Valuation Allowance, Management Forecasts, Voluntary Disclosure, Mandatory Disclosure

18.

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
Michelle L. Nessa, Terry J. Shevlin, Terry J. Shevlin and Ryan J. Wilson
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 Iowa - Henry B. Tippie College of Business
Downloads 288 (222,023)
Citation 2

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

19.

Tax Control and Corporate VAT Compliance: An Empirical Assessment of the Moderating Role of Tax Strategy

Journal of International Accounting, Auditing and Taxation, Forthcoming
Number of pages: 44 Posted: 13 Dec 2023
Maarten Sigle, Sjoerd Goslinga, Lisette E. C. J. M. van der Hel and Ryan J. Wilson
Nyenrode Business University, Leiden University, Nyenrode Business University and University of Iowa - Henry B. Tippie College of Business
Downloads 256 (250,300)

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VAT compliance, tax strategy, internal control, tax control framework

20.

The Effect of U.S. Tax Reform on U.S. R&D-Intensive Multinational Companies

Number of pages: 53 Posted: 04 Jun 2023
Jing Huang, Benjamin Osswald and Ryan J. Wilson
Virginia Polytechnic Institute & State University - Pamplin College of Business, University of Illinois at Urbana-Champaign - Department of Accountancy and University of Iowa - Henry B. Tippie College of Business
Downloads 222 (287,721)

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FDII, GILTI, Human Capital, Investment, R&D, TCJA

21.

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
Jeffrey L. Hoopes, Xiaoli (Shaolee) Tian and Ryan J. Wilson
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Georgetown University - Department of Accounting and Business Law and University of Iowa - Henry B. Tippie College of Business
Downloads 205 (310,291)

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

22.

The Effect of the Credibility of Mandatory Disclosure by Credit Rating Agencies on Managerial Learning from Stock Prices

Number of pages: 49 Posted: 19 Oct 2022
Jaewoo Kim, Seyoung Park and Ryan J. Wilson
University of Oregon - Department of Accounting, Georgetown University - Department of Accounting and Business Law and University of Iowa - Henry B. Tippie College of Business
Downloads 194 (326,470)

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Mandatory disclosure; managerial learning; investment-price sensitivity; corporate investment; informed trading; disclosure credibility; credit ratings; credit rating agency; regulation

23.

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 Iowa - Henry B. Tippie College of Business
Downloads 191 (331,238)
Citation 4

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special dividend, catering, taxation, signaling

24.

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 Iowa - Henry B. Tippie College of Business
Downloads 165 (377,344)
Citation 3

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Voluntary audit; Tax avoidance; Micro firms

25.

Tax Havens and Insurance Captives

Number of pages: 58 Posted: 01 Oct 2024
Bradford 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 Iowa - Henry B. Tippie College of Business
Downloads 103 (546,313)

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tax, haven, captive insurance, corporate subsidiaries

26.

Cash Flow Unchained: Does the Tax Cuts and Jobs Act make U.S. multinational corporations more vulnerable to collective bargaining power?

Number of pages: 55 Posted: 12 Apr 2024
Dennis Ahn, Elizabeth Chuk, Charles Lee and Ryan J. Wilson
San Diego State University - Accountancy, University of California, Irvine, San Diego State University - Accountancy and University of Iowa - Henry B. Tippie College of Business
Downloads 102 (550,067)

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TCJA, tax policy, labor unions, bargaining strength

27.

Financial reporting effects of tax planning and execution

Forthcoming. Handbook on the Financial Reporting Environment (edited by W. Ge, A. Koester, and S. McVay, 2025), Edward Elgar Publishing Ltd.
Number of pages: 49 Posted: 13 Dec 2024 Last Revised: 31 Jan 2025
Allison Koester, Terry J. Shevlin, Terry J. Shevlin and Ryan J. Wilson
Georgetown University - Department of Accounting and Business Law, University of California-IrvineUniversity of California-Irvine and University of Iowa - Henry B. Tippie College of Business
Downloads 89 (600,611)

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tax planning framework and research, accounting for income taxes, financial statement tax-related disclosures, cross-border profit shifting

28.

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 Iowa - Henry B. Tippie College of Business

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

29.

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 Iowa - Henry B. Tippie College of Business

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

30.

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
Sonja O. Rego, Richard A. Cazier, Xiaoli (Shaolee) Tian and Ryan J. Wilson
Indiana University - Kelley School of Business - Department of Accounting, University of North Texas, Georgetown University - Department of Accounting and Business Law and University of Iowa - Henry B. Tippie College of Business

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

31.

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
Stephanie A. Sikes, Ryan J. Wilson and Xiaoli (Shaolee) Tian
University of Pennsylvania - Accounting Department, University of Iowa - Henry B. Tippie College of Business and Georgetown University - Department of Accounting and Business Law

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Taxes, net operating losses, poison pills

32.

An Examination of Corporate Tax Shelter Participants

Accounting Review, Vol. 84, No. 3, 2009
Posted: 20 Mar 2014
Ryan J. Wilson
University of Iowa - Henry B. Tippie College of Business

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

33.

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 Iowa - Henry B. Tippie College of Business

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Tax Avoidance, Reputation, Brand Equity

34.

Domestic Income Shifting by Chinese Listed Firms

The Journal of the American Taxation Association, Forthcoming
Posted: 14 Apr 2011
Terry J. Shevlin, Terry J. Shevlin, Tanya Y. H. Tang and Ryan J. Wilson
University of California-IrvineUniversity of California-Irvine, Brock University and University of Iowa - Henry B. Tippie College of Business

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