The 37th Annual American Taxation Association (ATA) Midyear Meeting

1.01 JATA Conference I

Does Complex Regulation Create Insider Trading Opportunities?
Matthew Holt, University of Georgia
John Campbell, University of Georgia
Nathan Goldman, North Carolina State University
Samuel Davidson, Baylor University
Discussant: Amanda Marino, San Diego State University

IRS Officials’ Private Stock Holdings and Corporate Tax Outcomes
Eashwar Nagaraj, University of Florida
Michael Mayberry, University of Florida
Scott Rane, University of Florida
Discussant: Michelle Harding, Virginia Tech
 

1.02 JLTR Conference I - Tax Policy

The Big Business of College Sports: The Era of Professional Student Athletes
Amy Yurko, Duquesne University
Discussant: TBD

How Financial Reporting Can Inform Tax Policy on the Treatment of Research and Experimentation
Expenditures
Ellen Best, University of North Georgia
Mollie Adams, Missouri State University
Discussant: TBD

2.01 JATA Conference II

The Role of Tax Timing Differences on Investor Judgments
Chelsea Austin, University of South Carolina
Donna Bobek Schmitt, University of South Carolina
Discussant: Timothy Rupert, Northeastern University

Treasure MAPs? How Governmental Cooperation Shapes Income Shifting
Tyler Menzer, Texas Christian University
Discussant: Cinthia Valle Ruiz, IESEG

2.02 JLTR Conference II - AI in Tax Research

AI-Powered Tax Compliance: Unveiling GPT's Role in Navigating Self-Employment and FICA Complexities
Tony L J Lin, Rowan University

Discussion of Use of AI in Tax Research Education

3.01: Multinational Taxation
Moderator: Xuan Su, Standford University

The Effect of Private Country-by-Country Reporting on Mergers and Acquisitions
Sabrina Chi, California State University, Fullerton
Farzana Afrin, California State University, Fullerton
Novia (Xi) Chen, University of Houston
Anh Persson, University of Illinois at Urbana-Champaign
Discussant: Rebecca Lester, Stanford University

Do Publicly Available Licensing Agreements Affect Tax-Motivated Income Shifting?
Brian Grant, Villanova University
Lisa DeSimone, The University of Texas at Austin
Stefan Richter, University of Illinois at Urbana-Champaign
Bridget Stomberg, Indiana University Bloomington
Discussant: Jillian Adams, University of Waterloo

Tax Haven Data Leaks and Reputation Repair
Simone Traini, NHH Norwegian School of Economics
Katarzyna Bilicka, Utah State University
Discussant: Mary Vernon, University of Illinois at Chicago

3.02: Technology and Tax Preparation
Moderator: Alan Sohn, University of Florida

Individual Tax Preparation Fees and the Effects of Artificial Intelligence Offerings
Kerry Inger, Auburn University
Paul Black, Auburn University
Isaiah Messer, The University of Tennessee
Discussant: Ashley West, Kansas State University

CPAs vs. AI Tax Advisors: Evaluating Reliance Across Advisory Contexts
Lucas Swider, The University of Oklahoma
Discussant: Michele Mullaney, Indiana University Bloomington

Tipping Their Hand: Should Tax Authorities Use Third-Party Reported Information to Pre-Fill Returns
or Perform Information Verification?
Jason Schwebke, Texas Tech University
Ethan LaMothe, University of Central Florida
Discussant: Mary Marshall, Portland State University

3.03: Artificial Intelligence in Tax Practice
Moderator:  Christine Cheng, University of Mississippi

Speakers: Lionel Nobre, Dell Technologies, Vice President, Latin America Tax 
Nolan Ogden, PwC, Chief Technology Officer, US Tax
Arwa Weisbrod, EY, Partner, Tax Technology & Transformation

Brief Description: Artificial intelligence is revolutionizing the tax landscape with expectations of enhancing efficiency, accuracy, and strategic decision-making.  The panelists will discuss practical applications and delve into technological and human challenges.  The session will also highlight opportunities for researchers and educators to contribute to this evolution.

4.01: Taxes & Investment
Moderator: Tim Messenger, University of Oregon

Do Sales and Use Tax Exemptions Promote Firm Innovation?
Jennifer Luchs-Nunez, Colorado State University
Stephen Stewart, Trinity University
Discussant: Braden Williams, The University of Texas at Austin

Energy Investment Tax Credits and Environmental Outcomes: Evidence from Electric Utilities
Jesse Chan, Boston University
Darci Fischer, Boston University
Discussant: Mary Cowx, Arizona State University

Demand-Based Tax Policies and Labor Market Outcomes: Evidence from the Restaurant Industry
Austin Blake, Arizona State University
Jennifer Brown, Arizona State University
Mary Cowx, Arizona State University
Discussant: Aruhn Venkat, The University of Texas at Austin

4.02: Tax Reserves
Moderator: Brayden Bulloch, University of Wisconsin

What Does the Volatility of Tax Reserves Signal About Firms’ Tax Strategies?
Zhiyan Song, University of Missouri
Stevanie Neuman, University of Missouri
Philip Kunz, The University of Memphis
Discussant: Erik Beardsley, University of Illinois at Urbana-Champaign

Financial Markets’ Reactions to Biases in Accounting Reserves: Evidence from the Deferred Tax Valuation Allowance
Russ Hamilton, Southern Methodist University
Neil Bhattacharya, Southern Methodist University
Jeff Yu, The University of Arizona
Discussant: Bradford Hepfer, Texas A&M University

The Effect of Increased Private Tax Disclosure on the Relevance of Reserves for Uncertain Tax Positions
Adam Manlove, The University of North Carolina at Charlotte
Discussant: Andrew Belnap, The University of Texas at Austin

4.03: Fostering Inclusive Research: Bridging Gaps and Strengthening the Talent Pipeline

Moderator:  Dan Lynch, University of Wisconsin - Madison

Speakers:  Lisa De Simone, University of Texas – Austin
Paul Madsen, University of Florida
Devin Shanthikumar, University of California – Irvine
Vivian Wang, KPMG, Partner
Malcolm Williams, PwC, Partner

The session identifies how we can leverage academic research to create a more inclusive pipeline that supports the development of a diverse and skilled accounting workforce.

4.04: Technical Tax Update 
Speakers:  Bryan Collins, Andersen Tax, Managing Director, US National Tax

Moderator: John Barrick, Brigham Young University

Speakers: Alex Brousseau, Deloitte, Senior Manager, Tax Policy Group
Scott McCandless, PwC, Partner, Tax Policy Services

We thank our sponsor firms, Deloitte and PwC, for providing an all-star panel of tax policy experts to discuss the tax policy and legislative environment following the 2024 election. The session will include discussions of various tax policy issues, including tariffs, from the standpoint of both current law and the outlook for the future. Following a moderated session, the panelists will field questions and comments from the audience

5.01: Monitoring and Peer Effects
Moderator: Enshuai Yu, Boston College

Private Letter Rulings: Unlocking Tax Certainty, Triggering IRS Attention
Jesse Gardner, Clemson University
Ryan Polk, Clemson University
Courtney Yazzie, Clemson University
Discussant: Hannah Judd, Brigham Young University

Tax-Induced Changes in Competitive Dynamics: Firms’ Strategic Responses to Peers’ Tax Rate Increases
Taejin Jung, Hanyang University
Sunhwa Choi, Seoul National University
Lee-Seok Hwang, Seoul National University
Discussant: Jenna El-Khalili, Loyola Marymount University

IRS Monitoring and Corporate Non-Financial Misconduct
Trent Krupa, University of Arkansas
Victor Ferguson, University of Kentucky
Robert Hills, The Pennsylvania State University
Discussant: David Kenchington, Arizona State University

5.02: Tax Potpourri
Moderator: Angie Pae, University of Michigan

The (Limited) Competitive Advantage of Tax Planning
Ernest Pan, Washington University in St. Louis
Discussant: Jennifer Glenn, The Ohio State University

Optimal Tax Avoidance and Corporate Social Responsibility with Heterogeneous Consumers and
Investors
Richard Sansing, Dartmouth College
Carolyn Levine, University of Delaware
Discussant: Betty Xing, Baylor University

Lobbying Report Compliance: Evidence from Corporate Tax Lobbying
Jessica Cunningham, Providence College
Discussant: Christina Ruiz, Indiana University Bloomington

5.03: Pecha Kucha - From the Classroom to Practice 

Moderator: Luke Watson, Villanova University

Brief Description: In this fast-paced, high-energy session, slides change every 20 seconds and topics change every 20 slides. Presenters will cover a variety of topics, including potential solutions related to the accounting pipeline, issues in research methodology, and tips for the classroom. 20 slides, 20 seconds each. Don't blink.

6.01: Tax Legislation 
Moderator: Lindsey Brake, Michigan State University

Municipal Financing Responsiveness: Evidence from a Tax Law Shock
R. William Snyder, George Mason University
Colin Koutney, George Mason University
Braden Williams, The University of Texas at Austin
Discussant: Trent Krupa, University of Arkansas

The Initial Effect of the Inflation Reduction Act on Local Business Activities
Benjamin Osswald, University of Illinois at Urbana-Champaign
Stefan Richter, University of Illinois at Urbana-Champaign
Discussant: Zackery Fox, Brigham Young University

Alternative Book-Based Taxes and Earnings Management
Sean Kemsley, The University of Texas at Austin
Discussant: Kelly Wentland, George Mason University

6.02:Tax Havens
Moderator: Katie Daughtery, Indiana University

Employees in Tax Havens: A Human Capital Measure of Tax Haven Operations
Mark Zakota, University of Maryland
Michael Mayberry, University of Florida
Discussant: Michael Marin, University of Toronto

Intellectual Property Law Firm Networks and Tax Haven Strategies
Jingjing Huang, Virginia Tech
Devan Mescall, University of Saskatchewan
Lijun Lei, The University of North Carolina at Greensboro
Jeffrey Pittman, Memorial University of Newfoundland
Discussant: Shannon Chen, The University of Arizona

Where Do US Multinational Corporations Report Their Profits After Laws Eliminate the Tax Benefits of Dot Havens?
Brian Grant, Villanova University
Discussant: Anh Persson, University of Illinois at Urbana-Champaign

6.03: Behind the Badge: IRS Enforcement Insights 

Moderator: Amy Hageman, Kansas State University

Speakers: Christopher Altemus Jr., Special Agent in Charge of the Dallas Field Office
Lasaros Papanastassiou, Supervisory Internal Revenue Agent

Brief Description:  This session will share insights from practicing Internal Revenue Service (IRS) agents on federal tax enforcement issues as pertaining to both criminal as well as civil matters.
 

7.01: Doctoral Research Forum
Moderator: Michelle Hutchens, University of Illinois at Urbana-Champaign
Ben Yost, Boston College

Are Individual Investors Tax Savvy? Revaluating Individual Investors Using Robinhood Data
Adrienne DePaul, University of Connecticut
Nathan Goldman, North Carolina State University
Samantha Liew*, University of Connecticut
Frank Murphy, University of Connecticut

Tax Litigation as a Signal of Accounting Confidence
Zack Fox, Brigham Young University
Jeremy Lee*, Texas A&M University
Sean McGuire, Texas A&M University
Ryan Wilson, University of Iowa.

Conforming Tax Avoidance and SEC Tax-Related Comment Letters
Yuan (Helen) Ping*, Australian National University
Sonali Walpola, Australian National University
Hai Wu, Australian National University
Xiu-Ye Zhang, Australian National University

The Effects of Tax Reform on Labor Demand within Tax Departments
Henning Giese, University of Paderborn
Dan Lynch, University of Wisconsin
Kim Schulz*, University of Paderborn
Caren Sureth-Sloane, University of Paderborn

Does Country-by-Country Reporting Make Multinational Firms Smarter?
Michelle Nessa, Michigan State University
Ryan Wilson, University of Iowa
Amy Haojie Yan*, University of Iowa

7.02: Audit Matters and Auditor Provided Tax Services
Moderator: Taylor Paskett, University of Nebraska-Lincoln

Decoding Unrecognized Tax Benefits: An Analysis of Critical Audit Matter Reports
Hannah Antinozzi, University of Memphis
Stevanie Neuman, University of Missouri
Philip Kunz, The University of Memphis
Discussant: Anne Ehinger, Florida State University

Tax-Related Key Audit Matters and Changes in MNCs’ Income Shifting
Cinthia Valle Ruiz, IESEG School of Management
Nathan Goldman, North Carolina State University
Christof Beuselinck, IESEG School of Management
Jochen Pierk, Erasmus University Rotterdam
Discussant: Junwei Xia, Texas A&M University 

Do Tax Service Provider Changes Improve Client Tax Outcomes?
Ryan Polk, Clemson University
Courtney Yazzie, Clemson University
Davidson Gillette, East Carolina University
Discussant: Ryan Hess, University of Georgia

7.03: CPA Evolution and Licensure - The Year in Review and a Look Ahead
Moderator:  Yvonne Hinson, CPA, CGMA, PhD, American Accounting Association, Chief Executive Officer

Speaker:  Jan Taylor, CPA, CGMA, PhD, Academic in Residence and Senior Director of Academic and Student Engagement at AICPA & CIMA

Brief Description:  A look back at the first year of the new CPA exam with a special focus on the TCP section pass rates and content coverage.  Discussion of proposed competency licensure models and the status of the 150-credit hour requirement.