- Research and Publications
Abernathy, J., Finley, A. R., Rapley, E., and J. Stekelberg. External Auditor Responses to Tax Risk (forthcoming at the Journal of Accounting, Auditing, and Finance)
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