Kenneth J. Klassen

University of Waterloo - School of Accounting and Finance

Professor

Waterloo, Ontario N2L 3G1

Canada

SCHOLARLY PAPERS

34

DOWNLOADS
Rank 6,441

SSRN RANKINGS

Top 6,441

in Total Papers Downloads

12,194

SSRN CITATIONS
Rank 6,491

SSRN RANKINGS

Top 6,491

in Total Papers Citations

220

CROSSREF CITATIONS

38

Scholarly Papers (34)

1.

E-Commerce and International Tax Planning

Number of pages: 42 Posted: 21 Jun 2004
Kenneth J. Klassen and Carla Carnaghan
University of Waterloo - School of Accounting and Finance and University of Lethbridge - Faculty of Management
Downloads 1,359 (26,453)
Citation 1

Abstract:

Loading...

International Tax Planning, Electronic Commerce, Foreign Trade

2.

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 1,107 (35,576)
Citation 13

Abstract:

Loading...

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

3.

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 1,025 (39,688)
Citation 44

Abstract:

Loading...

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

4.

Stock Repurchases Associated with Stock Options Do Represent Dollars Out of Shareholders' Wallets

Number of pages: 32 Posted: 28 May 2001
Kenneth J. Klassen and Ranjini Jha
University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance
Downloads 650 (73,497)
Citation 6

Abstract:

Loading...

5.

How Does Transfer Pricing Risk Affect Premia in Cross-Border Mergers and Acquisitions?

Number of pages: 59 Posted: 02 Jul 2014
Devan Mescall and Kenneth J. Klassen
University of Saskatchewan and University of Waterloo - School of Accounting and Finance
Downloads 638 (75,151)
Citation 6

Abstract:

Loading...

Transfer pricing, tax, tax risk, multinational, taxation, acquisition, premia, premium, M&A, merger

Shareholder Activism and Voluntary Disclosure Initiation: The Case of Political Spending

CAAA Annual Conference 2013
Number of pages: 51 Posted: 07 Jun 2012 Last Revised: 03 Sep 2023
Vishal P. Baloria, Kenneth J. Klassen and Christine I. Wiedman
Boston College, University of Waterloo - School of Accounting and Finance and University of Waterloo
Downloads 613 (77,973)
Citation 3

Abstract:

Loading...

shareholder activism, corporate political spending, disclosure, environmental, social and governance issues

Shareholder Activism and Voluntary Disclosure Initiation: The Case of Political Spending

Contemporary Accounting Research, Forthcoming
Posted: 01 Aug 2018
Vishal P. Baloria, Kenneth J. Klassen and Christine I. Wiedman
Boston College, University of Waterloo - School of Accounting and Finance and University of Waterloo

Abstract:

Loading...

shareholder activism, corporate political spending, disclosure, environmental, social, governance issues

7.

Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters?

Journal of Accounting Research, Vol. 50, No. 5, pp.1245-1286, 2012
Number of pages: 57 Posted: 21 Apr 2011 Last Revised: 01 Mar 2013
Kenneth J. Klassen and Stacie Kelley Laplante
University of Waterloo - School of Accounting and Finance and University of Wisconsin - Madison
Downloads 548 (90,958)
Citation 34

Abstract:

Loading...

Income shifting, tax planning

8.

The Effect of Income-Shifting Aggressiveness on Corporate Investment

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 63 Posted: 26 Aug 2018 Last Revised: 08 Mar 2022
Lisa De Simone, Kenneth J. Klassen and Jeri K. Seidman
University of Texas at Austin, University of Waterloo - School of Accounting and Finance and University of Virginia - McIntire School of Commerce
Downloads 474 (108,594)
Citation 6

Abstract:

Loading...

Investment, tax aggressiveness, income shifting

9.

The Influence of Corporate Income Taxes on Investment Location: Evidence from Corporate Headquarters Relocations

Singapore Management University School of Accountancy Research Paper No. 2017-59
Number of pages: 64 Posted: 11 Nov 2016 Last Revised: 28 Sep 2020
Travis Chow, Sterling Huang, Kenneth J. Klassen and Jeffrey Ng
The University of Hong Kong, Singapore Management University - School of Accountancy, University of Waterloo - School of Accounting and Finance and The University of Hong Kong - Faculty of Business and Economics
Downloads 463 (111,695)
Citation 4

Abstract:

Loading...

Corporate Tax Rate; Headquarters Relocation; State Apportionment System

10.

E-Commerce and Tax Planning: Canadian Experiences

Number of pages: 48 Posted: 05 Nov 2004
University of Lethbridge - Faculty of Management, Memorial University of Newfoundland, University of Waterloo - School of Accounting and Finance and Memorial University
Downloads 463 (111,695)

Abstract:

Loading...

Electronic commerce, income tax planning, Canada, small business

11.

The Stock Price Reaction to Repricing Employee Stock Options

Number of pages: 22 Posted: 27 Nov 2001
John R. M. Hand, Barbara M. Grein and Kenneth J. Klassen
University of North Carolina Kenan-Flagler Business School, Drexel University - Department of Accounting and Tax and University of Waterloo - School of Accounting and Finance
Downloads 437 (119,526)
Citation 1

Abstract:

Loading...

Stock options; Repricing; Canadian firms

12.

Corporate Governance and Profit Shifting: The Role of the Audit Committee

Forthcoming, European Accounting Review
Number of pages: 67 Posted: 26 Aug 2018 Last Revised: 02 Nov 2021
European Commission, Joint Research Centre, Audencia Business School, University of Glasgow - Adam Smith Business School and University of Waterloo - School of Accounting and Finance
Downloads 423 (124,150)
Citation 2

Abstract:

Loading...

Corporate governance; Profit shifting; Audit committee; Directors’ experience; CEO duality

13.

Assessing the Market Reaction to Unfavorable Tax Settlements: Using Textual Analysis to Categorize Ambiguous Tabulated Disclosures

Number of pages: 51 Posted: 16 Jan 2014 Last Revised: 20 May 2017
Andrew M. Bauer and Kenneth J. Klassen
University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance
Downloads 400 (132,378)
Citation 5

Abstract:

Loading...

disclosure form, tax settlement, textual analysis, uncertain tax benefit

14.

The Impact of Financial and Tax Reporting Incentives on Option Grants to Canadian CEOS

Number of pages: 36 Posted: 15 Oct 1998
Kenneth J. Klassen and Amin Mawani
University of Waterloo - School of Accounting and Finance and York University - Department of Accounting
Downloads 368 (145,314)
Citation 9

Abstract:

Loading...

15.

A Model of the Cost of Income Shifting with an Application to Tax Planning and E-Commerce

Number of pages: 39 Posted: 01 Mar 2013
Kenneth J. Klassen and Stacie Kelley Laplante
University of Waterloo - School of Accounting and Finance and University of Wisconsin - Madison
Downloads 359 (149,326)
Citation 2

Abstract:

Loading...

tax planning, e-commerce, income shifting

16.

Tax Aggressive Behavior and Voluntary Tax Disclosure: Evidence from Corporate Sustainability Reporting

Number of pages: 51 Posted: 13 Dec 2022
Jillian R. Adams, Elizabeth Demers and Kenneth J. Klassen
University of Waterloo - School of Accounting and Finance, University of Waterloo and University of Waterloo - School of Accounting and Finance
Downloads 341 (157,891)

Abstract:

Loading...

Tax transparency, country-by-country reporting, tax aggressiveness, ESG reporting, sustainability reporting, voluntary disclosure

17.

The Stock Price Reactions to the Repricing of Employee Stock Options

Number of pages: 38 Posted: 02 May 2003
Barbara M. Grein, John R. M. Hand and Kenneth J. Klassen
Drexel University - Department of Accounting and Tax, University of North Carolina Kenan-Flagler Business School and University of Waterloo - School of Accounting and Finance
Downloads 322 (167,935)
Citation 2

Abstract:

Loading...

stock options, repricing, Canadian firms

18.

Dynamic Tax Planning with an Application to Estate Freezes

Number of pages: 24 Posted: 06 Nov 2003
Richard C. Sansing and Kenneth J. Klassen
Tuck School of Business at Dartmouth and University of Waterloo - School of Accounting and Finance
Downloads 295 (184,154)
Citation 1

Abstract:

Loading...

Tax planning, estate freezes, real options, family-owned businesses

19.

Investor Response to Tax Related SEC Comment Letters

Rotman School of Management Working Paper No. 3157739
Number of pages: 50 Posted: 24 Apr 2018
Alexander Edwards, Kenneth J. Klassen and Karen Pinto
University of Toronto - Rotman School of Management, University of Waterloo - School of Accounting and Finance and University of Waterloo - University of Waterloo, Faculty of Arts, School of Accounting and Finance, Students
Downloads 265 (205,463)
Citation 2

Abstract:

Loading...

Taxes, SEC Comment Letters, Market Reaction, Tax Aggressiveness

20.

Valuation of Income Trusts: An Exploration of Clienteles and Implicit Taxes

Number of pages: 39 Posted: 24 Apr 2006
Kenneth J. Klassen and Devan Mescall
University of Waterloo - School of Accounting and Finance and University of Saskatchewan
Downloads 265 (205,463)

Abstract:

Loading...

Equity valuation, taxation, income trust, REITs

21.

The Effect of Foreign Reinvestment and Financial Reporting Incentives on Cross-Jurisdictional Income Shifting

Contemporary Accounting Research, Vol. 29, No. 3, pp. 928-955, Fall 2012
Number of pages: 47 Posted: 13 Jun 2011 Last Revised: 01 Mar 2013
Kenneth J. Klassen and Stacie Kelley Laplante
University of Waterloo - School of Accounting and Finance and University of Wisconsin - Madison
Downloads 244 (222,903)
Citation 4

Abstract:

Loading...

Income shifting, tax planning, financial reporting incentives, multinational corporations

22.

Targets' Tax Shelter Participation and Takeover Premiums

Singapore Management University School of Accountancy Research Paper No. 2015-36
Number of pages: 64 Posted: 09 Jul 2015
Travis Chow, Kenneth J. Klassen and Yanju Liu
The University of Hong Kong, University of Waterloo - School of Accounting and Finance and Hong Kong Baptist University – Department of Accountancy and Law
Downloads 218 (248,292)
Citation 6

Abstract:

Loading...

tax sheltering, tax aggressiveness, takeover premium

23.

Supporting Tax Policy Change Through Accounting Discretion: Evidence from the 2012 Elections

2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 57 Posted: 19 Nov 2013 Last Revised: 04 Feb 2016
Vishal P. Baloria and Kenneth J. Klassen
Boston College and University of Waterloo - School of Accounting and Finance
Downloads 161 (325,186)
Citation 11

Abstract:

Loading...

tax policy; corporate political activity; political cost hypothesis

The Effect of Changes in Income Shifting on Affiliate Managers’ Internal Reporting Decisions

Number of pages: 58 Posted: 18 May 2020 Last Revised: 05 Jul 2023
Kenneth J. Klassen and Cinthia Valle Ruiz
University of Waterloo - School of Accounting and Finance and Catholic University of Lille - IESEG School of Management
Downloads 141 (363,014)
Citation 3

Abstract:

Loading...

Multinational corporations, tax motivated income-shifting, financial reporting practices, managerial targets.

The Effect of Changes in Income Shifting on Affiliate Managers’ Internal Reporting Decisions

Contemporary Accounting Research, Forthcoming
Posted: 05 May 2022
Kenneth J. Klassen and Cinthia Valle Ruiz
University of Waterloo - School of Accounting and Finance and Catholic University of Lille - IESEG School of Management

Abstract:

Loading...

multinational corporations, tax-motivated income shifting, internal reporting practices, managerial targets

25.

Does the Tax Deductibility of Interest Affect Financial Reporting?

Number of pages: 57 Posted: 23 Jun 2022
Shawn X. Huang, Kenneth J. Klassen, Mark (Shuai) Ma and Kaishu Wu
Arizona State University (ASU) - School of Accountancy, University of Waterloo - School of Accounting and Finance, University of Pittsburgh - Katz Graduate School of Business and University of Waterloo
Downloads 130 (385,833)

Abstract:

Loading...

Tax Deductibility of Interest, Financial Reporting, U.S. Tax Cuts & Jobs Act

26.

Auditing the Auditors: Tax Auditors’ Assessments and Incentives

C.D. Howe Institute ebrie 234
Number of pages: 10 Posted: 16 Apr 2016
Kenneth J. Klassen
University of Waterloo - School of Accounting and Finance
Downloads 118 (415,039)
Citation 6

Abstract:

Loading...

Fiscal and Tax Policy

27.

Managers’ Use of Tax Settlements in Future Uncertain Tax Benefit Accruals

Number of pages: 48 Posted: 20 Jun 2019
Andrew M. Bauer and Kenneth J. Klassen
University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance
Downloads 115 (423,035)
Citation 2

Abstract:

Loading...

disclosure, tax settlement, textual analysis, uncertain tax benefit

28.

Tax and Non-tax Government Policies and the Location and Relocation of Patents

Number of pages: 46 Posted: 18 Jun 2023
Lisa De Simone, Kenneth J. Klassen and Cinthia Valle Ruiz
University of Texas at Austin, University of Waterloo - School of Accounting and Finance and Catholic University of Lille - IESEG School of Management
Downloads 82 (530,292)

Abstract:

Loading...

Multinational corporations, patent’s location choices, tax incentives, employment protection laws, tax benefits for highly skilled workers.

29.

Market Pressure and Multinational Corporations’ Tax-Motivated Decisions: Evidence from an SEC Experiment

Number of pages: 44 Posted: 22 Jun 2020
Jeong-Bon Kim, Kenneth J. Klassen and Betty (Bin) Xing
Simon Fraser University, University of Waterloo - School of Accounting and Finance and Baylor University - Hankamer School of Business
Downloads 74 (562,672)

Abstract:

Loading...

International Tax, Repatriation, AJCA, Reg SHO, Internal Capital Market

30.

Local Tax Advisory Firm Boundaries and Client Tax-Motivated Income Shifting: Evidence from PwC Europe

Number of pages: 52 Posted: 19 Sep 2023
Travis Chow, Anastasios Elemes and Kenneth J. Klassen
The University of Hong Kong, ESSEC Business School and University of Waterloo - School of Accounting and Finance
Downloads 53 (665,548)
Citation 1

Abstract:

Loading...

multinational companies, income shifting, firm boundaries, cross-border integration, strategic alliance

31.

Assessing the Canada Revenue Agency: Evidence on Tax Auditors’ Incentives and Assessments

C.D. Howe Institute e-Brief 306
Number of pages: 12 Posted: 10 May 2022
Kenneth J. Klassen and Nick Pantaleo
University of Waterloo - School of Accounting and Finance and affiliation not provided to SSRN
Downloads 43 (726,462)
Citation 7

Abstract:

Loading...

Fiscal and Tax Policy; Business and Capital Taxation

32.

Tax Risk as the Likelihood of an Unfavorable Settlement with Tax Authorities

2014 American Taxation Association Midyear Meeting
Posted: 03 Mar 2014
Andrew Bauer and Kenneth J. Klassen
University of Illinois at Urbana-Champaign and University of Waterloo - School of Accounting and Finance

Abstract:

Loading...

tax risk, risk management, cash effective tax rates, tax settlement

33.

Unprofitable Affiliates and Income Shifting Behavior

Forthcoming, The Accounting Review
Posted: 16 Oct 2013 Last Revised: 02 Jul 2016
Lisa De Simone, Kenneth J. Klassen and Jeri K. Seidman
University of Texas at Austin, University of Waterloo - School of Accounting and Finance and University of Virginia - McIntire School of Commerce

Abstract:

Loading...

transfer pricing, income shifting, losses

34.

State and Provincial Corporate Tax Planning: Income, Sales, Compensation and Assets Management

Posted: 09 May 1997
Kenneth J. Klassen and Douglas A. Shackelford
University of Waterloo - School of Accounting and Finance and University of North Carolina Kenan-Flagler Business School

Abstract:

Loading...