Stephen J. Lusch

Does Tax Risk Affect Investor Valuation of Tax Avoidance?

Katharine D. Drake, Stephen J. Lusch, James Stekelberg · Journal of Accounting Auditing & Finance · 2017 · 219 citations

Tax Incentive, Corporate Taxation, Asset Pricing +13

Are declining effective tax rates indicative of tax avoidance? Insight from effective tax rate reconciliations

Katharine D. Drake, Russ Hamilton, Stephen J. Lusch · Journal of Accounting and Economics · 2020 · 116 citations

Economics, Public Policy, Public Finance +14

Do Income Tax-Related Deficiencies in Publicly Disclosed PCAOB Part II Reports Influence Audit Client Financial Reporting of Income Tax Accounts?

Katharine D. Drake, Nathan C. Goldman, Stephen J. Lusch · The Accounting Review · 2015 · 75 citations

Continuous Auditing, Corporate Tax, Law +19

Disclosure of tax‐related critical audit matters and tax‐related outcomes

Katharine D. Drake, Nathan C. Goldman, Stephen J. Lusch et al. · Contemporary Accounting Research · 2023 · 33 citations · Full text

Continuous Auditing, Corporate Tax, Law +19

The Effectiveness of the R&D Tax Credit: Evidence from the Alternative Simplified Credit

Andrew R. Finley, Stephen J. Lusch, Kirsten A. Cook · Journal of the American Taxation Association · 2014 · 26 citations

Economics, Tax Incentive, Optimal Taxation +14