Brian Williams

Indiana University - Kelley School of Business - Department of Accounting

Assistant Professor

1309 E. 10th Street

Bloomington, IN 47405

United States

SCHOLARLY PAPERS

16

DOWNLOADS
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SSRN RANKINGS

Top 16,983

in Total Papers Downloads

3,559

SSRN CITATIONS
Rank 29,898

SSRN RANKINGS

Top 29,898

in Total Papers Citations

14

CROSSREF CITATIONS

15

Scholarly Papers (16)

1.

Are 'Tax Aggressive' Firms Just Inflating Earnings?

Number of pages: 44 Posted: 17 Mar 2014 Last Revised: 11 Nov 2014
David A. Guenther, Linda K. Krull and Brian Williams
University of Oregon - Department of Accounting, University of Oregon and Indiana University - Kelley School of Business - Department of Accounting
Downloads 453 (77,626)
Citation 8

Abstract:

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tax avoidance, earnings management, crash risk

2.

Tax Avoidance, Uncertainty, and Firm Risk

Number of pages: 55 Posted: 01 Apr 2019 Last Revised: 29 Jan 2021
Michelle Hutchens, Sonja O. Rego and Brian Williams
University of Illinois, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 383 (94,707)
Citation 4

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Tax avoidance, firm risk, stock return volatility, latent class mixture model

3.

How Does CEO Tenure Affect Corporate Income Tax Planning and Financial Reporting Decisions?

Number of pages: 42 Posted: 19 May 2017 Last Revised: 12 Dec 2017
North Carolina State University - Department of Accounting, University of Tennessee, Knoxville and Indiana University - Kelley School of Business - Department of Accounting
Downloads 363 (100,352)
Citation 3

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The Local Spillover Effect of Corporate Accounting Misconduct: Evidence from City Crime Rates

Kelley School of Business Research Paper No. 18-72
Number of pages: 50 Posted: 23 Aug 2018 Last Revised: 25 Jul 2019
Eric Holzman, Brian P. Miller and Brian Williams
The Ohio State University - Department of Accounting & Management Information Systems, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 272 (136,421)
Citation 2

Abstract:

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Accounting Misconduct; AAER; Crime; Local Strain

The Local Spillover Effect of Corporate Accounting Misconduct: Evidence from City Crime Rates

Contemporary Accounting Research, Forthcoming
Number of pages: 65 Posted: 17 Nov 2020
Eric Holzman, Brian P. Miller and Brian Williams
The Ohio State University - Department of Accounting & Management Information Systems, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 82 (364,174)

Abstract:

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accounting misconduct; crime rate; corporate spillovers; income inequality

The Local Spillover Effect of Corporate Accounting Misconduct: Evidence from City Crime Rates

Contemporary Accounting Research, Forthcoming
Posted: 08 Feb 2021
Eric Holzman, Brian P. Miller and Brian Williams
The Ohio State University - Department of Accounting & Management Information Systems, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting

Abstract:

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accounting misconduct, real effects, crime rate, corporate spillover, income inequality, accounting fraud

5.

Does Corporate Tax Avoidance Reduce Individual Investors’ Willingness to Own Stock?

Kelley School of Business Research Paper No. 17-16
Number of pages: 50 Posted: 16 Feb 2017 Last Revised: 16 Jan 2021
Sonja O. Rego, Brian Williams and Ryan J. Wilson
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and University of Oregon
Downloads 346 (105,878)
Citation 2

Abstract:

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tax avoidance; individual investors, stock holdings; information asymmetry.

6.

Accounting and Small Business Profitability

Kelley School of Business Research Paper No. 18-7
Number of pages: 54 Posted: 09 Jan 2018 Last Revised: 05 Jun 2020
The Ohio State University - Department of Accounting & Management Information Systems, Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Emory University Goizueta Business School
Downloads 294 (126,352)

Abstract:

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small business; accounting background; financial statement preparation; profitability

7.

Use of Increased Operating Cash Flow by Firms that Avoid Taxes

Number of pages: 51 Posted: 07 Aug 2017
David A. Guenther, Kenneth Njoroge and Brian Williams
University of Oregon - Department of Accounting, College of William and Mary - Mason School of Business and Indiana University - Kelley School of Business - Department of Accounting
Downloads 251 (148,702)
Citation 4

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Tax Avoidance; Cash Holdings; Financial Constraints; Multinational Corporations

8.

The Role of Effective Control Systems in Capturing Innovation

Kelley School of Business Research Paper No. 17-57
Number of pages: 53 Posted: 04 Aug 2017 Last Revised: 12 Nov 2018
Brian P. Miller, Amy Sheneman and Brian Williams
Indiana University - Kelley School of Business - Department of Accounting, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Indiana University - Kelley School of Business - Department of Accounting
Downloads 250 (149,276)
Citation 2

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Innovation Capture, Internal Controls, Patents

9.

Real Effects of Financial Reporting on Innovation: Evidence from Tax Law and Accounting Standards

The Accounting Review, Forthcoming https://doi.org/10.2308/TAR-2018-0582
Number of pages: 60 Posted: 06 Feb 2020 Last Revised: 08 Feb 2021
Braden Williams and Brian Williams
University of Texas at Austin - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 241 (154,624)
Citation 2

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Innovation, Accounting Recognition, FIN 48

10.

Does Tax Enforcement Disparately Affect Domestic versus Multinational Corporations Around the World?

Kelley School of Business Research Paper No. 18-68, Stanford University Graduate School of Business Research Paper No. 18-37
Number of pages: 42 Posted: 16 Aug 2018 Last Revised: 21 Aug 2020
Lisa De Simone, Bridget Stomberg and Brian Williams
University of Texas at Austin, Indiana University - Kelley School of Business and Indiana University - Kelley School of Business - Department of Accounting
Downloads 188 (195,108)
Citation 1

Abstract:

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tax enforcement, tax avoidance, international tax, income shifting

11.

Effective Tax Planning

The Accounting Review, Forthcoming
Number of pages: 51 Posted: 18 Feb 2021
Casey M. Schwab, Bridget Stomberg and Brian Williams
University of North Texas, Indiana University - Kelley School of Business and Indiana University - Kelley School of Business - Department of Accounting
Downloads 162 (221,820)

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12.

Capital Gains Taxes and Risk with a Fixed Supply of Risky Assets

Number of pages: 17 Posted: 11 Jul 2014
David A. Guenther and Brian Williams
University of Oregon - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 127 (269,523)

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Risky assets; capital gains taxes; taxes and risk

13.

The Impact of Standard Setting on Individual Investors: Evidence From SFAS 109

Kelley School of Business Research Paper No. 18-13
Number of pages: 62 Posted: 10 Feb 2018 Last Revised: 13 Apr 2020
Michelle Hutchens, Sonja O. Rego and Brian Williams
University of Illinois, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 110 (298,771)
Citation 3

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SFAS 109, Standard Setting, Individual Investors, Deferred Taxes, Tax Footnote

14.

Taking Advantage of Employer Tax Incentives for Workplace Diversity

Number of pages: 51 Posted: 23 May 2021
University of Illinois, Indiana University, Indiana University - Kelley School of Business and Indiana University - Kelley School of Business - Department of Accounting
Downloads 37 (521,189)

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Work Opportunity Tax Credit; workplace diversity; tax policy; ESG initiatives.

15.

Why Pay Our Fair Share? How Perceived Influence Over Laws Affects Tax Evasion

The Journal of the American Taxation Association, Vol. 42, No. 1, Spring 2020, Kelley School of Business Research Paper No. 17-66
Posted: 05 Sep 2017 Last Revised: 18 Mar 2020
Paul Mason, Steven Utke and Brian Williams
Baylor University, University of Connecticut - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting

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Tax Evasion, Tax Morale, Quality of Government, Perceived Influence, Procedural Fairness

16.

Is Tax Avoidance Related to Firm Risk?

Accounting Review, Forthcoming
Posted: 27 Sep 2012 Last Revised: 04 Feb 2016
David A. Guenther, Steven Matsunaga and Brian Williams
University of Oregon - Department of Accounting, University of Oregon and Indiana University - Kelley School of Business - Department of Accounting

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effective tax rates; tax avoidance; firm risk