Christina Lewellen

North Carolina State University - Department of Accounting

Raleigh, NC 27695-8113

United States

SCHOLARLY PAPERS

9

DOWNLOADS

508

SSRN CITATIONS

5

CROSSREF CITATIONS

1

Scholarly Papers (9)

1.

The Complementarity Between Tax Avoidance and Manager Diversion: Evidence from Tax Haven Firms

Contemporary Accounting Research, 2017, Forthcoming
Number of pages: 57 Posted: 27 Nov 2017 Last Revised: 28 Dec 2017
T. J. Atwood and Christina Lewellen
University of Arkansas - Department of Accounting and North Carolina State University - Department of Accounting
Downloads 213 (171,672)
Citation 5

Abstract:

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Tax Avoidance, Tax Havens, Rent Extraction, Managerial Diversion, Corporate Governance

2.

Tax Planning Gone Awry: Do Tax-Motivated Firms Experience Worse Tax Outcomes from Losses Compared to Other Firms?

Number of pages: 47 Posted: 16 Dec 2018
Scott Dyreng, Christina Lewellen and Bradley P. Lindsey
Duke University - Accounting, North Carolina State University - Department of Accounting and Utah State University - School of Accountancy
Downloads 100 (314,972)

Abstract:

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loss firms, tax avoidance, tax loss carrybacks

3.

'Just BEAT It' Do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA?

WU International Taxation Research Paper Series No. 2021-03
Number of pages: 54 Posted: 17 Feb 2021
University of Wisconsin - Madison, North Carolina State University - Department of Accounting, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Wisconsin-Madison
Downloads 80 (361,621)
Citation 1

Abstract:

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Tax planning, income shifting, cost reclassification, foreign tax, tax, TCJA, BEAT

4.

Tax Haven Incorporation and the Cost of Capital

Number of pages: 61 Posted: 17 Feb 2021
Christina Lewellen, Landon M. Mauler and Luke Watson
North Carolina State University - Department of Accounting, Florida State University - Department of Accounting and Villanova University
Downloads 49 (462,575)

Abstract:

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tax avoidance, tax havens, corporate inversions, cost of equity

5.

Ethical Considerations of Corporate Tax Avoidance: Diverging Perspectives From Different Stakeholders

In The Routledge Handbook of Accounting Ethics, 2020
Number of pages: 19 Posted: 15 Sep 2020 Last Revised: 16 Sep 2020
Nathan C. Goldman and Christina Lewellen
North Carolina State University - Department of Accounting and North Carolina State University - Department of Accounting
Downloads 48 (466,623)

Abstract:

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tax avoidance, ethics

6.

Aggressive Tax Planning and Labor Investments

Number of pages: 52 Posted: 04 May 2021
Simone Traini, Nathan C. Goldman and Christina Lewellen
Norwegian School of Economics, North Carolina State University - Department of Accounting and North Carolina State University - Department of Accounting
Downloads 18 (634,846)

Abstract:

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Tax planning; tax uncertainty; labor investment

7.

Board Risk Oversight and Corporate Tax-Planning Practices

Journal of Management Accounting Research, Forthcoming
Posted: 02 Jun 2020 Last Revised: 17 Jun 2020
North Carolina State University, North Carolina State University - Department of Accounting, North Carolina State University - Department of Accounting and Northern Arizona University

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Board Risk Oversight; Tax-Planning Practices; Enterprise Risk Management; Tax Planning Levels; Tax-Planning Volatility

8.

The Association Between Board Risk Oversight and the Risk of Material Misstatement

Posted: 09 Aug 2018
North Carolina State University, Florida State University, North Carolina State University - Department of Accounting and Northern Arizona University

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Board Risk Oversight, Internal Control, Corporate Governance, Risk Management, Risk of Material Misstatement

9.

Tax Haven Parent Incorporation and Financial Reporting Transparency

Posted: 02 Apr 2018
Christina Lewellen
North Carolina State University - Department of Accounting

Abstract:

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tax havens, corporate governance, earnings transparency, tax avoidance