Do income tax-related deficiencies in publicly disclosed PCAOB part II reports influence audit client financial reporting of income tax accounts? KD Drake, NC Goldman, SJ Lusch The Accounting Review 91 (5), 1411-1439, 2016 | 86 | 2016 |
Disclosure of tax‐related critical audit matters and tax‐related outcomes KD Drake, NC Goldman, SJ Lusch, JJ Schmidt Contemporary Accounting Research 41 (2), 719-747, 2024 | 63* | 2024 |
Board Risk Oversight and Corporate Tax-Planning Practices M Beasley, N Goldman, C Lewellen, M McAllister Journal of Management Accounting Research 33 (1), 7-32, 2021 | 53 | 2021 |
Does task-specific knowledge improve audit quality: Evidence from audits of income tax accounts NC Goldman, MK Harris, TC Omer Accounting, Organizations and Society, 101320, 2022 | 51 | 2022 |
Do financing constraints lead to incremental tax planning? Evidence from the Pension Protection Act of 2006 JL Campbell, N Goldman, B Li Contemporary Accounting Research 38 (3), 1961-1999, 2021 | 46 | 2021 |
Foreign Employment, Income Shifting, and Tax Uncertainty KD Drake, NC Goldman, F Murphy The Accounting Review, 2021 | 40 | 2021 |
Did FASB Interpretation Number 48 (FIN 48) Affect Noninnovative Corporate Investment? NC Goldman Journal of the American Taxation Association 46 (1), 57-81, 2024 | 31* | 2024 |
The cost of compliance: FIN 48 and audit fees MJ Erickson, NC Goldman, J Stekelberg The Journal of the American Taxation Association 38 (2), 67-85, 2016 | 29 | 2016 |
FASB interpretation number 48 (FIN 48) disclosures and corporate innovation NC Goldman, N Lampenius, S Radhakrishnan, A Stenzel, JEF Almeida Contemporary Accounting Research, 2024 | 27* | 2024 |
How does CEO tenure affect corporate income tax planning and financial reporting decisions? NC Goldman, K Schuchard, B Williams Available at SSRN 2969662, 2017 | 24* | 2017 |
Executive compensation, individual-level tax rates, and insider trading profits NC Goldman, NB Ozel Journal of Accounting and Economics 76 (1), 101574, 2023 | 16 | 2023 |
Social washing or credible communication? An analysis of corporate disclosures of diversity, equity, and inclusion in 10-K Filings NC Goldman, Y Zhang An analysis of corporate disclosures of diversity, equity, and inclusion in, 2024 | 14* | 2024 |
Audit office industry diversity and audit quality EL Beardsley, NC Goldman, TC Omer Journal of Accounting, Auditing & Finance 37 (4), 777-805, 2022 | 14 | 2022 |
Evidence on firms’ use of subjective evidence when estimating the deferred tax asset valuation allowance NC Goldman, C Lewellen, A Schmidt Available at SSRN 4244914, 2022 | 14* | 2022 |
Aggressive tax planning and labor investments S Traini, NC Goldman, CM Lewellen Journal of Accounting, Auditing & Finance 39 (3), 697-725, 2024 | 13 | 2024 |
Make tax planning a part of your company’s risk management strategy M Beasley, N Goldman, C Lewellen, M McAllister Harvard Business Review, 2020 | 7 | 2020 |
The inherent conflict between progressive tax rates and income inequality: Lessons from COVID-19 restrictions NC Goldman, SJ Lusch, G Sadka Accounting and the Public Interest 22 (1), 1-32, 2022 | 6 | 2022 |
Have Critical Audit Matter Disclosures Indirectly Benefitted Investors by Constraining Earnings Management KD Drake, NC Goldman, SJ Lusch, JJ Schmidt Evidence from Tax Accounts (May 20, 2020), 2020 | 5 | 2020 |
Do Foreign Cash Holdings Influence the Cost of Debt? DS Dhaliwal, MJ Erickson, NC Goldman, LK Krull Proceedings. Annual Conference on Taxation and Minutes of the Annual Meeting …, 2015 | 5 | 2015 |
Common sense recommendations for the application of tax law to digital assets LM Beale, J Bearer-Friend, J Bird-Pollan, SD Brunson, L Calderón Gómez, ... | 4 | 2023 |