Andrew Finley, Ph.D.

Associate Professor of Economics-Accounting


Robert Day School of Economics and Finance

Areas of Expertise

Tax Law
Bauer Center


University of Arizona, Eller College of Management Ph.D. in Management- Accounting Concentration with minor in Finance University of California, Los Angeles Bachelors of Arts- Economics and Political Science

Research and Publications

Finley, A. R., C. M. Hall, and A. Marino. 2022. Negotiation and Executive Gender Pay Gaps in Nonprofit Organizations. Review of Accounting Studies 27 (4): 1357-1388.

Finley, A. R. and J. Stekelberg. 2022. Measuring Tax Authority Monitoring. Journal of American Taxation Association (1): 75-92.

Finley, A. R., C. M. Hall, E. Harris, and S. J. Lusch. 2021. The Effect of Large Corporate Donors on Nonprofit Performance.  Journal of Business Ethics 172 (3): 463-485.

Abernathy, J., Finley, A. R., Rapley, E., and J. Stekelberg. 2021. External Auditor Responses to Tax Risk. Journal of Accounting, Auditing, and Finance 36 (3): 489-516

Finley, A. R., Kim, M., P. T. Lamoreaux, and C. S. Lennox. 2019. Employee Movements from Audit Firms to Audit Clients. Contemporary Accounting Research 36 (4): 1999-2034.

Finley, A. R. and A. Ribal. 2019. The Information Content of Releasing the Deferred Tax Valuation Allowance. Journal of American Taxation Association 41 (2): 83-101.

Finley, A. R. 2019. The Impact of Large Tax Settlement Favorability on Firms’ Subsequent Tax Avoidance. Review of Accounting Studies 24 (1): 156-187

Finley, A. R. and J. Stekelberg. 2016. The Economic Consequence of Tax Service Provider Sanctions: Evidence from KPMG’s Deferred Prosecution Agreement. Journal of American Taxation Association 38 (1): 57-78

Finley, A. R., S. J. Lusch, and K. A. Cook. 2015. The Effectiveness of the R&D Tax Credit: Evidence from the Alternative Simplified Credit. Journal of American Taxation Association 37 (1): 157-181