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Jeffrey L. Hoopes

University of North Carolina (UNC) at Chapel Hill - Accounting Area

McColl Building

Chapel Hill, NC 27599-3490

United States

  • University of North Carolina (UNC) at Chapel Hill - Accounting Area

SCHOLARLY PAPERS

20

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Top 4,148

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8,615

CITATIONS
Rank 21,761

SSRN RANKINGS

Top 21,761

in Total Papers Citations

13

Scholarly Papers (20)

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1.

The Effect of Tax Authority Monitoring and Enforcement on Financial Reporting Quality

Journal of American Taxation Association, Vol. 36, No. 2, pp. 137-170, Fall 2014, MIT Sloan Research Paper No. 4849-10
Number of pages: 52 Posted: 14 Oct 2010 Last Revised: 26 Nov 2014
Michelle Hanlon, Jeffrey L. Hoopes and Nemit Shroff
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina (UNC) at Chapel Hill - Accounting Area and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,934 (6,516)
Citation 3

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Enforcement, Financial Reporting Quality, Earning Quality, IRS Audit

2.

Public Pressure and Corporate Tax Behavior

Downloads 1,194 ( 14,415)

Public Pressure and Corporate Tax Behavior

Fisher College of Business Working Paper No. 2014-02-003
Number of pages: 52 Posted: 01 Aug 2014 Last Revised: 24 Nov 2015
Scott Dyreng, Jeffrey L. Hoopes and Jaron H. Wilde
Duke University, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Iowa - Henry B. Tippie College of Business
Downloads 1,194 (14,130)

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Public pressure, tax avoidance, reputation costs, disclosure, tax havens

Public Pressure and Corporate Tax Behavior

Journal of Accounting Research, Volume 54, Issue 1, Pages 147–186, March 2016,
Posted: 22 Jun 2016
Scott Dyreng, Jeffrey L. Hoopes and Jaron H. Wilde
Duke University, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Iowa - Henry B. Tippie College of Business

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Real Effects of Disclosure; Corporate Taxation; Corporate Reputation

3.

Do IRS Audits Deter Corporate Tax Avoidance?

Number of pages: 64 Posted: 01 Sep 2010 Last Revised: 30 Aug 2013
Jeffrey L. Hoopes, Devan Mescall and Jeffrey Pittman
University of North Carolina (UNC) at Chapel Hill - Accounting Area, University of Saskatchewan and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 761 (19,437)
Citation 6

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tax enforcement, corporate governance, IRS audits, taxes, agency costs

4.

What Do Firms Do When Dividend Tax Rates Change? An Examination of Alternative Payout Responses

Downloads 726 ( 29,952)
Citation 2

What Do Firms Do When Dividend Tax Rates Change? An Examination of Alternative Payout Responses

Number of pages: 48 Posted: 25 May 2012 Last Revised: 30 Nov 2013
Michelle Hanlon and Jeffrey L. Hoopes
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina (UNC) at Chapel Hill - Accounting Area
Downloads 568 (40,976)
Citation 2

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Dividend taxes, payout policy

What Do Firms Do When Dividend Tax Rates Change? An Examination of Alternative Payout Responses

Journal of Financial Economics (JFE), Forthcoming, Fisher College of Business Working Paper No. 2014-02-002
Number of pages: 51 Posted: 13 Jul 2014
Michelle Hanlon and Jeffrey L. Hoopes
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina (UNC) at Chapel Hill - Accounting Area
Downloads 158 (167,811)
Citation 2

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Dividend taxes, payout policy, special dividends

5.

IRS Attention

Downloads 537 ( 44,618)

IRS Attention

Journal of Accounting Research, Vol. 55, No. 1, 2017
Number of pages: 47 Posted: 23 Nov 2014 Last Revised: 14 Jul 2017
Zahn Bozanic, Jeffrey L. Hoopes, Jacob R. Thornock and Braden Williams
Ohio State University (OSU) - Fisher College of Business, University of North Carolina (UNC) at Chapel Hill - Accounting Area, Brigham Young University and University of Texas at Austin - Department of Accounting
Downloads 537 (44,050)

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financial reporting, tax enforcement, FIN 48, IRS

IRS Attention

Journal of Accounting Research, Vol. 55, No. 1, March 2017
Posted: 25 Jul 2017
Zahn Bozanic, Jeffrey L. Hoopes, Jacob R. Thornock and Braden Williams
Ohio State University (OSU) - Fisher College of Business, University of North Carolina (UNC) at Chapel Hill - Accounting Area, Brigham Young University and University of Texas at Austin - Department of Accounting

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IRS; Corporate Disclosure; Tax Enforcement; FIN 48; UTP; XBRL

6.

The Effect of Public Disclosure on Reported Taxable Income: Evidence from Individuals and Corporations in Japan

Number of pages: 45 Posted: 06 Aug 2010 Last Revised: 25 Mar 2012
Makoto Hasegawa, Jeffrey L. Hoopes, Ryo Ishida and Joel B. Slemrod
Graduate School of Economics, Kyoto University, University of North Carolina (UNC) at Chapel Hill - Accounting Area, University of Michigan at Ann Arbor - Department of Economics and University of Michigan, Stephen M. Ross School of Business
Downloads 350 (57,155)
Citation 2

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Tax disclosure, Japanese income tax, Japanese economy

7.

Who Sold During the Crash of 2008-9? Evidence from Tax-Return Data on Daily Sales of Stock

Downloads 326 ( 81,959)

Who Sold During the Crash of 2008-9? Evidence from Tax-Return Data on Daily Sales of Stock

Ross School of Business Paper No. 1316
Number of pages: 87 Posted: 02 May 2016 Last Revised: 14 May 2016
Jeffrey L. Hoopes, Patrick Langetieg, Stefan Nagel, Daniel Reck, Joel B. Slemrod and Bryan Stuart
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Government of the United States of America - Internal Revenue Service (IRS), University of Chicago - Booth School of Business, London School of Economics & Political Science (LSE), University of Michigan, Stephen M. Ross School of Business and University of Michigan at Ann Arbor - Department of Economics
Downloads 314 (84,910)

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Financial crisis, behavioral finance, administrative data

Who Sold During the Crash of 2008-9? Evidence from Tax-Return Data on Daily Sales of Stock

NBER Working Paper No. w22209
Number of pages: 87 Posted: 02 May 2016
Jeffrey L. Hoopes, Patrick Langetieg, Stefan Nagel, Daniel Reck, Joel B. Slemrod and Bryan Stuart
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Government of the United States of America - Internal Revenue Service (IRS), University of Chicago - Booth School of Business, London School of Economics & Political Science (LSE), University of Michigan, Stephen M. Ross School of Business and University of Michigan at Ann Arbor - Department of Economics
Downloads 12 (536,346)

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8.

Does Credit-Card Information Reporting Improve Small-Business Tax Compliance?

Downloads 251 (108,473)

Does Credit-Card Information Reporting Improve Small-Business Tax Compliance?

Number of pages: 57 Posted: 28 Oct 2014 Last Revised: 23 Mar 2016
Joel B. Slemrod, Brett Collins, Jeffrey L. Hoopes, Daniel Reck and Michael Sebastiani
University of Michigan, Stephen M. Ross School of Business, Government of the United States of America - Internal Revenue Service (IRS), University of North Carolina (UNC) at Chapel Hill - Accounting Area, London School of Economics & Political Science (LSE) and Government of the United States of America - Internal Revenue Service (IRS)
Downloads 248 (109,251)

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Tax underreporting, information reporting, small businesses, tax enforcement, administrative data

Does Credit-Card Information Reporting Improve Small-Business Tax Compliance?

NBER Working Paper No. w21412
Number of pages: 51 Posted: 03 Aug 2015
Joel B. Slemrod, Brett Collins, Jeffrey L. Hoopes, Daniel Reck and Michael Sebastiani
University of Michigan, Stephen M. Ross School of Business, Government of the United States of America - Internal Revenue Service (IRS), University of North Carolina (UNC) at Chapel Hill - Accounting Area, London School of Economics & Political Science (LSE) and Government of the United States of America - Internal Revenue Service (IRS)
Downloads 3 (588,014)

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9.

Does Use Tax Evasion Provide a Competitive Advantage to E-tailers?

National Tax Journal, Forthcoming
Number of pages: 44 Posted: 03 Mar 2014 Last Revised: 11 Nov 2015
Jeffrey L. Hoopes, Jacob R. Thornock and Braden Williams
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Brigham Young University and University of Texas at Austin - Department of Accounting
Downloads 236 (55,807)

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Sales tax, Marketplace Fairness Act

10.

Taxpayer Search for Information: Implications for Rational Attention

Downloads 157 (168,537)

Taxpayer Search for Information: Implications for Rational Attention

Ross School of Business Paper No. 1198
Number of pages: 48 Posted: 01 Sep 2013 Last Revised: 23 Sep 2013
Jeffrey L. Hoopes, Daniel Reck and Joel B. Slemrod
University of North Carolina (UNC) at Chapel Hill - Accounting Area, London School of Economics & Political Science (LSE) and University of Michigan, Stephen M. Ross School of Business
Downloads 93 (252,148)

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Information search, rational attention, capital gains taxation, tax complexity

Taxpayer Search for Information: Implications for Rational Attention

Forthcoming - American Economic Journal: Economic Policy, Fisher College of Business Working Paper No. RP 2014-02-004
Number of pages: 97 Posted: 03 Oct 2014
Jeffrey L. Hoopes, Daniel Reck and Joel B. Slemrod
University of North Carolina (UNC) at Chapel Hill - Accounting Area, London School of Economics & Political Science (LSE) and University of Michigan, Stephen M. Ross School of Business
Downloads 57 (334,395)

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Information search, rational attention, capital gains taxation, tax complexity

Taxpayer Search for Information: Implications for Rational Attention

NBER Working Paper No. w19482
Number of pages: 48 Posted: 28 Sep 2013
Jeffrey L. Hoopes, Daniel Reck and Joel B. Slemrod
University of North Carolina (UNC) at Chapel Hill - Accounting Area, London School of Economics & Political Science (LSE) and University of Michigan, Stephen M. Ross School of Business
Downloads 7 (565,100)

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11.

Strategic Subsidiary Disclosure

Number of pages: 49 Posted: 10 Mar 2018 Last Revised: 14 Mar 2018
Scott Dyreng, Jeffrey L. Hoopes, Patrick Langetieg and Jaron H. Wilde
Duke University, University of North Carolina (UNC) at Chapel Hill - Accounting Area, Government of the United States of America - Internal Revenue Service (IRS) and University of Iowa - Henry B. Tippie College of Business
Downloads 0 (276,752)

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financial disclosure, corporate tax, reputational costs of tax planning

12.

U.S. Firms on Foreign (Tax) Holidays

Number of pages: 51 Posted: 17 Aug 2017
Travis Chow, Jeffrey L. Hoopes and Edward L. Maydew
Singapore Management University - School of Accountancy, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of North Carolina at Chapel Hill
Downloads 0 (154,835)

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Tax holiday, corporate tax, international tax

13.

Shareholder Wealth Effects of Border Adjustment Taxation

Number of pages: 62 Posted: 24 Apr 2017 Last Revised: 26 Jan 2018
Fabio B. Gaertner, Jeffrey L. Hoopes and Edward L. Maydew
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of North Carolina at Chapel Hill
Downloads 0 (116,504)

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Border Adjustment Tax, Border Tax, Corporate Tax, Fundamental Tax Reform

14.

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 Oregon
Downloads 0 (214,449)

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

15.

Public Tax-Return Disclosure

Tuck School of Business Working Paper No. 2888385
Number of pages: 50 Posted: 22 Dec 2016 Last Revised: 14 Dec 2017
Jeffrey L. Hoopes, Leslie A. Robinson and Joel B. Slemrod
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Dartmouth College - Accounting and University of Michigan, Stephen M. Ross School of Business
Downloads 0 (85,761)

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disclosure, tax disclosure, tax avoidance, corporate governance, privacy, public shaming, surveys

16.

Audit Personnel Salaries and Audit Quality

Review of Accounting Studies, Forthcoming
Number of pages: 60 Posted: 01 Jul 2016
Jeffrey L. Hoopes, Kenneth J. Merkley, Joseph Pacelli and Joseph H. Schroeder
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Cornell University - Samuel Curtis Johnson Graduate School of Management, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 0 (578,350)

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Audit Personnel Salaries

17.

Audit Personnel Salaries and Audit Quality

Number of pages: 58 Posted: 01 Jul 2016 Last Revised: 29 May 2017
Jeffrey L. Hoopes, Kenneth J. Merkley, Joseph Pacelli and Joseph H. Schroeder
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Cornell University - Samuel Curtis Johnson Graduate School of Management, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 0 (235,176)

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Audit Salaries, Audit Quality, Audit Office

18.

The Effect of Temporary Tax Laws on Understanding and Predicting Corporate Earnings

Number of pages: 48 Posted: 11 Oct 2015 Last Revised: 18 Feb 2018
Jeffrey L. Hoopes
University of North Carolina (UNC) at Chapel Hill - Accounting Area
Downloads 0 (123,827)

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earnings predictability, temporary tax law, R&D tax credit

19.

Real Examples of Why Financial Statement Audits Cannot Detect All Fraud: Insights from an Expert Witness in Major Fraud Cases

Number of pages: 27 Posted: 06 Oct 2007 Last Revised: 07 Dec 2016
Steve Albrecht and Jeffrey L. Hoopes
Brigham Young University and University of North Carolina (UNC) at Chapel Hill - Accounting Area
Downloads 0 (68,361)

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Expectations gap, fraud examination, hindsight bias, financial statement fraud auditor negligence

20.

Audit Personnel Salaries and Audit Quality

Review of Accounting Studies, Forthcoming
Number of pages: 60
Jeffrey L. Hoopes, Kenneth J. Merkley, Joseph Pacelli and Joseph H. Schroeder
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Cornell University - Samuel Curtis Johnson Graduate School of Management, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
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Audit Personnel Salary, Audit Quality, Salary Determinants, Audit Fees