Kenneth J. Klassen

University of Waterloo - School of Accounting and Finance

Professor

Waterloo, Ontario N2L 3G1

Canada

SCHOLARLY PAPERS

31

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Top 5,890

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10,379

SSRN CITATIONS
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SSRN RANKINGS

Top 9,932

in Total Papers Citations

86

CROSSREF CITATIONS

39

Scholarly Papers (31)

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 1,330 (21,199)
Citation 1

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International Tax Planning, Electronic Commerce, Foreign Trade

2.

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 932 (35,505)
Citation 29

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

3.

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 930 (35,602)
Citation 13

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

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 630 (59,993)
Citation 6

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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 567 (68,566)
Citation 6

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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 Dec 2017
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 546 (71,101)
Citation 3

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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

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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 488 (82,512)
Citation 34

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Income shifting, tax planning

8.

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 of Newfoundland (MNU) - Faculty of Business Administration
Downloads 447 (91,587)

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Electronic commerce, income tax planning, Canada, small business

9.

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 419 (98,703)
Citation 1

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Stock options; Repricing; Canadian firms

10.

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 Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 401 (103,834)
Citation 3

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Corporate Tax Rate; Headquarters Relocation; State Apportionment System

11.

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
University of Piraeus - Department of Economics, Audencia Business School, University of Glasgow - Adam Smith Business School and University of Waterloo - School of Accounting and Finance
Downloads 367 (114,840)

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

12.

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 348 (121,773)
Citation 6

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Investment, tax aggressiveness, income shifting

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 342 (124,181)
Citation 5

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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 335 (126,957)
Citation 4

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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 318 (134,037)
Citation 1

Abstract:

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tax planning, e-commerce, income shifting

16.

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 309 (138,206)
Citation 2

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stock options, repricing, Canadian firms

17.

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 282 (151,941)

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

18.

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 248 (172,670)

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Equity valuation, taxation, income trust, REITs

19.

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 216 (196,986)
Citation 4

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

20.

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 204 (207,704)
Citation 2

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Taxes, SEC Comment Letters, Market Reaction, Tax Aggressiveness

21.

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 201 (210,551)
Citation 6

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tax sheltering, tax aggressiveness, takeover premium

22.

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 130 (301,805)
Citation 9

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tax policy; corporate political activity; political cost hypothesis

23.

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 101 (360,043)
Citation 6

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Fiscal and Tax Policy

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

Number of pages: 58 Posted: 18 May 2020 Last Revised: 01 Sep 2021
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 93 (382,586)

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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:

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

25.

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 81 (412,293)
Citation 2

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disclosure, tax settlement, textual analysis, uncertain tax benefit

26.

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 - Accounting Group and University of Waterloo
Downloads 56 (498,878)

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

27.

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
City University of Hong Kong, University of Waterloo - School of Accounting and Finance and Baylor University
Downloads 44 (552,250)

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

28.

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 14 (752,135)

Abstract:

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Fiscal and Tax Policy; Business and Capital Taxation

29.

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

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

30.

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:

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transfer pricing, income shifting, losses

31.

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

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