

Areas of Expertise
Advanced Business Technology, Capital Markets, Taxation, Machine Learning, Blockchain
Academic Degrees
- Ph.D. Accounting, University of Oregon 2015
- M.S., Accounting,Texas A&M University, 2010
- B.B.A., Accounting, Texas A&M University, 2010
Awards, Honors & Certificates
- Sauvian Undergraduate Teaching Award
- Trustees Teaching Award
- Innovative Teaching Award
- Notable Contribution to the Tax Literature Research Award
Selected Publications
- Hutchens, M., Rego, S., and Williams, B. (2024). The Impact of Standard Setting on Individual Investors: Evidence from SFAS No. 109. Review of Accounting Studies, 29(2), 1407-1455.
- Merkley, K., Pacelli, J., Piorkowski, M., and Williams, B. (2024). Crypto-Influencers. Review of Accounting Studies, 29(3), 2254-2297.
- Hutchens, M., Rego, S., and Williams, B. (2024). Tax Avoidance and Firm Risk: New Insights from a Latent Class Mixture Model. The Accounting Review, 99(1), 285–313.
- De Simone, L. Stomberg, B., and Williams, B.. (2023). Does Tax Enforcement Disparately Affect Domestic versus Multinational Corporations around the World? Contemporary Accounting Research, 40(4), 2816–2845.
- Guenther, D., Peterson, K., Searcy, J., and Williams, B. (2023). How Useful are Tax Disclosures in Predicting Effective Tax Rates? A Machine Learning Approach. The Accounting Review. 98(5), 297-322.
- Miller, B., Sheneman, A., and Williams, B. (2022). The Impact of Control Systems on Corporate Innovation. Contemporary Accounting Research, 39(2), 1425-1454.
- Mason, P., and Williams, B. (2022). Does IRS Monitoring Deter Managers From Committing Accounting Fraud. Journal of Accounting, Auditing, and Finance, 37(3), 700–722.
- Schwab, C., Stomberg, B., and Williams, B. (2022). Effective Tax Planning. The Accounting Review, 97(1), 413-437.
- Williams, B. (Brady), and Williams, B. (2021). Real effects of financial reporting on innovation: Evidence from tax law and accounting standards. The Accounting Review, 96(6), 397–425.
- Holzman, E., Miller, B., and Williams, B. (2021). The Local Spillover Effect of Corporate Accounting Misconduct: Evidence from City Crime Rates. Contemporary Accounting Research, 38(3), 1542-1580.
- Guenther, D., Krull, L., and Williams, B. (2021). Identifying Different Types of Tax Avoidance: Implications for Empirical Research. Journal of the American Taxation Association, 43(1), 27–50.
- Guenther, D., Njoroge, K., and Williams, B. (2020). Allocation of Internal Cash Flow when Firms Pay Less Tax. The Accounting Review, 95(5), 185-210.
- Mason, P., Utke, S., and Williams, B. (2020). Why Pay Our Fair Share? How Perceived Influence Over Laws Affects Tax Evasion. Journal of the American Taxation Association, 42(1), 133-156.
- Guenther, D., Matsunaga, S., and Williams, B. (2017). Is Tax Avoidance Related to Firm Risk? The Accounting Review, 92(1), 115-136.
- Davis, A., Guenther, D., Krull, L., and Williams, B. (2016). Do Socially Responsible Firms Pay More Tax? The Accounting Review, 91(1), 47-68.
Edited on February 7, 2025