Researchcorporate Tax Avoidance. Financial Reporting Issues Related To

Daniel P. Lynch

Assistant Professor

University of Wisconsin-Madison

RESEARCHCorporate tax avoidance. Financial reporting issues related to

INTERESTS taxation. Federal and state tax policy.

EDUCATIONDoctorate of Philosophy- Accounting 2014

Michigan State UniversityEast Lansing, MI

Major focus area: Taxation. Minor: Finance and economics

Master of Science in Accounting2007

University of Notre DameSouth Bend, IN

Bachelor of Science in Accounting2006

MichiganStateUniversityEast Lansing, MI

RESEARCH

Accepted Papers

“Supplier Internal Control Quality and the Duration of Customer-Supplier Relationships” 2017. With Andrew Bauer and Darren Henderson, forthcoming at The Accounting Review.

“Trends in the Sources of Permanent and Temporary Book-Tax Differences during the Schedule M-3 Era” With Fabio Gaertner and Stacie Laplante, 2016. The National Tax Journal (69): 785-808.

“The Effects of Regulatory Scrutiny on Tax Avoidance:An Examination of SEC Comment Letters” With Tom Kubick, Mike Mayberry and Tom Omer, 2016. The Accounting Review (91): 1751-1780.

“Do Firms Use Tax Cushion Reversals to Meet Earnings Targets? Evidence from the Pre- and Post-FIN 48 Periods” With Sanjay Gupta and Rick Laux, 2016. Contemporary Accounting Research (33): 1044-1074.

“The Effects of Changes in State Corporate Income Tax Enforcement on Tax Collections”With Sanjay Gupta, 2016. Journal of American Taxation Association 38 (1): 125-143.

“Product Market Power and Tax Avoidance: Market Leaders, Mimicking Strategies, and Firm Value” With Tom Kubick, Mike Mayberry and Tom Omer, 2015.The Accounting Review, 90 (2): 675-702.

“Do Property Taxes Affect Real Operating Decisions and Market Prices for Crude Oil?” With Kris Allee, Kathy Petroni and Joe Schroeder,2015.Contemporary Accounting Research, 32 (2): 736-762.

Working Papers

“Trade-Offs between Tax and Financial Reporting Benefits: Evidence from Taxable Acquisitions”

With Miles Romney, Bridget Stomberg and Daniel Wangerin, working paper, accepted to present at 2017 Contemporary Accounting Research Conferences.

“Determinants of Segment-Level Tax Expense Disclosure” working paper. Under 1st Round review at The Accounting Review.

INVITED

PRESENTATIONS2017 University of Illinois-Chicago-Invited Presentation: “Determinants of Segment-Level Tax Expense Disclosure” April 2017.

2015 University of Notre Dame- Invited Presentation:“The Effects of Regulatory Scrutiny on Tax Avoidance: An Examination of SEC Comment Letters” October, 2015.

2015 AAA Annual Meeting -Concurrent Sessions: “The Effects of Regulatory Scrutiny on Tax Avoidance: An Examination of SEC Comment Letters” August, 2015.

2015 AAA Annual Meeting -Concurrent Sessions: “Antecedents and Consequences of Supplier Internal Control Environment: An Examination of Supply Chain Concentration and Bargaining Power” August, 2015.

2015 University of Wisconsin Alumni Conference: “Trade-Offs between Tax and Financial Reporting Benefits: Evidence from Taxable Acquisitions”

2014 University of Texas-Austin-Invited Presentation: “The Effects of Regulatory Scrutiny on Tax Avoidance: An Examination of SEC Comment Letters”

2014 Job Market Presentations: Indiana University, University of Kansas, Missouri University, Pennsylvania State University, University of Illinois, University of Wisconsin-Madison.

2013University of Illinois Doctoral Consortium -Discussant: “Risk and Return: Does Tax Risk Reduce Firms’ Effective Tax Rates?” September, 2013.

2013 AAA Annual Meeting-Concurrent Sessions: “Product Market Power and Tax Avoidance: Market Leaders, Mimicking Strategies, and Firm Value” August, 2013.

2013 AAA Annual Meeting-Concurrent Sessions: “The Effects of Changes in State Corporate Income Tax Enforcement on Tax Collections” August, 2013.

2013 ATA Midyear Meeting-Discussant:“Financial Constraints and the Incentive for Tax Planning” February, 2013.

2012 ATA Midyear Meeting-“The Effects of Changes in State Corporate Income Tax Enforcement on Tax Collections” February, 2012.

2011Michigan State University- “The Effects of State Corporate Income TaxEnforcement on Tax Collections” October, 2011.

2011 AAA Annual Meeting-Concurrent Sessions: “Do Firms Use Tax Cushion Reversals to Meet Earnings Targets? Evidence from the Pre- and Post-FIN 48 Periods” August 2011.

SERVICEMember of Editorial Board- Journal of American Taxation Association

Ad hocreviewer- Contemporary Accounting Research

Ad hoc reviewer- Auditing: A Journal of Practice and Theory

2015 ATA Annual Meeting Program Committee Member

2013-2017 JATA Conference Committee Member

CONFERENCES2017 ATA Mid-Year Meeting, Phoenix, AZ

2016 AAA Annual Meeting, New York, NY

2015 University of Notre Dame Fall Research Conference, South Bend, IN

2015 AAA Annual Meeting, Chicago, IL

2015 ATA Mid-Year Meeting, Washington D.C.

2014 AAA Annual Meeting, Atlanta, GA.

2014 University of Texas/Waterloo Tax Symposium, Austin, TX

2013 Illinois Doctoral Consortium and Tax Symposium, Chicago IL

2013 AAA Doctoral Consortium, Lake Tahoe, CA

2013AAA Annual Meeting, Anaheim, CA

2013 Midwest Accounting Conference- University of Iowa

2013ATA Mid-Year Meeting, San Diego, CA

2013 & 2012 Notre Dame Accounting Research Camp, South Bend, IN

2012ATA Mid-Year Meeting, New Orleans, LA

2012 Universityof North Carolina Tax Symposium, Chapel Hill NC

2011 IllinoisTax Symposium, ChicagoIL

2011 AAA Annual Meeting, Denver CO

2011 ATA Mid-Year Meeting, Washington D.C.

2011 MidwestAccountingConference-University of Notre Dame

2011 University of North Carolina Tax Symposium, Chapel Hill NC

2010 ATA Mid-Year Meeting, Denver CO

2010 MidwestAccountingConference-MichiganStateUniversity

TEACHINGINSTRUCTOR- UNIVERSITY OF WISCONSIN-MADISON

Corporate & Advanced Taxation: ACCT 621Springs 2015-16

Average Evaluation: 4.77/5 (5 = far above average, 4 = above average).

INSTRUCTOR- UNIVERSITY OF WISCONSIN-MADISON

Financial Reporting II: ACCT 302Springs 2015-2017

Average Evaluation: 4.63/5 (5 = far above average, 4 = above average).

INSTRUCTOR- MICHIGAN STATE UNIVERSITY

Federal Income Taxation: ACC 331Summers 2010, 2011, 2012, 2013

Average Evaluation: 1.68/5 (1 = far above average, 2 = above average).

WORKCertified Public Accountant: Tax Staff Accountant

EXPERIENCEPlante & MoranJune 2007-July 2009 Traverse City, East Lansing MI

AWARDS/GRANTS2015 University of Wisconsin-Madison WARF Grant ($35,232)

2012 Michigan State University Excellence in Research Award.

2011 Michigan State University Excellence in Teaching Award.

2010 PWC IFRS Case Study Grant ($10,000) with Sanjay Gupta and Ed Outslay.

ORGANIZATIONSAmerican Accounting Association (AAA)2008-present

American Taxation Association (ATA)2008-present

MichiganAssociation of CPAS2006-present

American Institute of CPAS2006-present