The effects of regulatory scrutiny on tax avoidance: An examination of SEC comment letters TR Kubick, DP Lynch, MA Mayberry, TC Omer The Accounting Review 91 (6), 1751-1780, 2016 | 329 | 2016 |
Product Market Power and Tax Avoidance: Market Leaders, Mimicking Strategies, and Stock Returns TR Kubick, DP Lynch, MA Mayberry, TC Omer The Accounting Review, 2014 | 324 | 2014 |
Do Firms Use Tax Reserves to Meet Analysts’ Forecasts? Evidence from the Pre‐and Post‐FIN 48 Periods S Gupta, RC Laux, DP Lynch Contemporary Accounting Research 33 (3), 1044-1074, 2016 | 205* | 2016 |
Supplier internal control quality and the duration of customer-supplier relationships AM Bauer, D Henderson, DP Lynch The Accounting Review 93 (3), 59-82, 2018 | 96 | 2018 |
Debt and Taxes? The Effect of Tax Cuts & Jobs Act of 2017 Interest Limitations on Capital Structure RD Carrizosa, FB Gaertner, DP Lynch The Journal of the American Taxation Association 45 (2), 1-22, 2023 | 72 | 2023 |
The effects of the Tax Cuts and Jobs Act of 2017 on defined benefit pension contributions FB Gaertner, DP Lynch, ME Vernon Contemporary Accounting Research 37 (4), 1990-2019, 2020 | 52 | 2020 |
Trade‐offs between tax and financial reporting benefits: Evidence from purchase price allocations in taxable acquisitions D Lynch, M Romney, B Stomberg, D Wangerin, JR Robinson Contemporary Accounting Research 36 (3), 1223-1262, 2019 | 49 | 2019 |
The effects of changes in state tax enforcement on corporate income tax collections S Gupta, DP Lynch The Journal of the American Taxation Association 38 (1), 125-143, 2016 | 49 | 2016 |
Proprietary Costs and the Reporting of Segment-level Tax Expense J Deng, FB Gaertner, DP Lynch, L Steele Journal of the American Taxation Association, 2020 | 39* | 2020 |
Trends in the sources of permanent and temporary book-tax differences during the Schedule M-3 era FB Gaertner, SK Laplante, DP Lynch National Tax Journal 69 (4), 785-807, 2016 | 37 | 2016 |
The determinants and unintended consequences of expanded audit reporting: Evidence from tax-related key audit matters D Lynch, A Mandell, LM Rousseau Available at SSRN 3689349, 2021 | 31 | 2021 |
Internal Information Quality and State Tax Planning SK Laplante, DP Lynch, ME Vernon Contemporary Accounting Research 38 (4), 2589-2621, 2021 | 22 | 2021 |
Investing in the corporate tax function: The effects of remediating material weaknesses in internal control on tax avoidance D Lynch MICHIGAN STATE UNIVERSITY, 2014 | 15 | 2014 |
YOU DON’T KNOW WHAT YOU DON’T KNOW: IMPROVEMENTS IN INVESTMENT EFFICIENCY PRIOR TO A MANDATED ACCOUNTING CHANGE D Christensen, D Lynch, C Partridge Available at SSRN 3825083, 2021 | 14 | 2021 |
Just BEAT It SK Laplante, C Lewellen, D Lynch, DMP Samuel Do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT …, 2021 | 10 | 2021 |
Earnings Management around the Tax Cuts and Jobs Act of 2017 D Lynch, M Pflitsch, M Stich | 9 | 2021 |
“Just BEAT It” Do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA? SK Laplante, C Lewellen, D Lynch, DMP Samuel Do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT …, 2021 | 9 | 2021 |
Do Property Taxes Affect Real Operating Decisions and Market Prices for Crude Oil? KD Allee, DP Lynch, KR Petroni, JH Schroeder Contemporary Accounting Research 32 (2), 736-762, 2015 | 9 | 2015 |
Does Financial Reporting for Income Tax Expense Affect the Timeliness of Goodwill Impairments? Z King, D Lynch, B Stomberg, S Utke Available at SSRN 3455659, 2024 | 8* | 2024 |
Debt and taxes R Carrizosa, FB Gaertner, D Lynch The Effect of TCJA interest limitations on capital structure [Working paper], 2019 | 7 | 2019 |