Areas of Expertise

Income Taxation; Tax Avoidance; Accounting for Income Taxes; Agency Theory; Corporate Finance; Earnings Management

Academic Degrees

• Ph.D., Accounting, University of Michigan, 1999
• M.A.E., Economics, University of Michigan, 1999
• M.B.A., Accounting and International Business, University of Illinois at Chicago, 1991
• B.S., Finance, University of Illinois at Urbana-Champaign, 1989

Professional Experience

• Professor, Indiana University, 2016-present
• Associate Professor, Indiana University, 2011-2016
• Associate Professor, University of Iowa, 2007-2011
• Assistant Professor, University of Iowa, 1999-2007
• Doctoral Student, Research/Teaching Assistant, University of Michigan, 1995-1999
• Staff Tax Accountant, Arthur Andersen LLP, 1993-1995
• Corporate Income Tax Auditor, New York State Department of Tax and Finance, 1991-1993

Awards, Honors & Certificates

• KPMG Professor of Accounting, Kelley School of Business (2020-2026)
• Kelley School of Business Accounting Department Research Award (Spring 2024)
• ATA – Edmund Outslay Best Discussant Award (February 2023)
• Indiana University Trustees Teaching Award (Spring 2020)
• Sam Frumer Professor of Accounting, Kelley School of Business (2018-2020)
• Kelley School of Business Service Award (Spring 2018)
• Indiana University Trustees Teaching Award (Spring 2015)
• Doctoral Student Association Faculty Distinguished Teaching Award, Kelley School of Business, Indiana University (Spring 2014)
• Deloitte Foundation Accounting Faculty Fellow, Kelley School of Business (2013-2018)
• Emerald Citations of Excellence Award 2013, for “Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting,” with Mary Margaret Frank and Luann Lynch, in The Accounting Review, 2009
• Dean’s Faculty Fellow, Kelley School of Business (2011-2013)
• ATA Tax Manuscript Award 2011, for “Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting,” with Mary Margaret Frank and Luann Lynch, in The Accounting Review, 2009
• Certified Public Accountant, Illinois (inactive)

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.
• 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.
• Edwards, A., Hutchens, M., and Rego, S. (2019). The Pricing and Performance of Supercharged IPOs. The Accounting Review, 94(4), 245-273.
• Badertscher, B., Katz, S., Rego, S., and Wilson, R. (2019). Conforming Tax Avoidance and Capital Market Pressure. The Accounting Review, 94(6), 1-30.
• Frank, M., Lynch, L., Rego, S., and Zhao, R. (2018). Are Corporate Risk-Taking Practices Indicative of Aggressive Reporting Practices? Journal of the American Taxation Association, 40(1), 31-35.
• Gleason, C., Pincus, M., and Rego, S. (2017). Material Weaknesses in Tax-Related Internal Controls and Last Chance Earnings Management. Journal of the American Taxation Association, 39(1), 25-44.
• Cazier, R., Rego, S., Tian, X., and Wilson, R. (2015). The Impact of Increased Disclosure Requirements and the Standardization of Accounting Practices on Earnings Management through the Reserve for Income Taxes. Review of Accounting Studies, 20(1), 436-469.
• Badertscher, B., Katz, S., and Rego, S. (2013). The Separation of Ownership and Control and Corporate Tax Avoidance. Journal of Accounting and Economics, 56(2-3), 228-250.
• Rego, S., and Wilson, R. (2012). Equity Risk Incentives and Corporate Tax Aggressiveness. Journal of Accounting Research, 50(3), 775-809. 
• Frank, M. M., Lynch, L., and Rego, S. (2009). Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting. The Accounting Review, 84(2), 467-496.
• Badertscher, B., Phillips, J., Pincus, M., and Rego, S. (2009). Earnings Management Strategies and the Trade-Off between Tax Benefits and Detection Risk: To Conform or Not to Conform. The Accounting Review, 84(1), 63-97.
• Li, H., Pincus, M., and Rego, S. (2008). Market Reaction to Events Surrounding the Sarbanes-Oxley Act of 2002 and Earnings Management. Journal of Law and Economics, 51(1), 111-134. 
• Frank, M. M., and Rego, S. (2006). Do Managers Use the Valuation Allowance Account to Manage Earnings Around Certain Earnings Targets? Journal of the American Taxation Association 28(1), 43-65. 
• Phillips, J., Pincus, M., Rego, S., and Wan, H. (2004). Decomposing Deferred Tax Assets and Liabilities to Isolate Earnings Management Activity. Journal of the American Taxation Association, 26 (Supplement), 43-66.
• Rego, S. (2003). Tax Avoidance Activities of U.S. Multinational Corporations. Contemporary Accounting Research, 20(4), 805-833. 
• Phillips, J., Pincus, M., and Rego, S. (2003). Earnings Management: New Evidence Based on Deferred Tax Expense. The Accounting Review, 78(2), 491-521. 

Edited on July 17, 2024