Biography
Stacie Kelley received her Ph.D. from the University of Washington in Seattle, has previously taught at the Terry College of Business at the University of Georgia, and has nine years of experience in the public accounting industry as a certified public accountant. Kelley’s research focuses on the intersection of financial and tax reporting. She is particularly interested in information related to tax reporting that is reflected in firms’ publicly available financial statements and what the information reveals about the firm’s tax-planning strategies, as well as how the market uses or values that information.
Research
Selected Accepted Journal Articles
Bornemann, T. & Laplante, S. & Osswald, B. (2022). The Effect of Intellectual Property Boxes on Innovative Activity and Effective Tax Rates Journal of the American Taxation Association
Selected Published Journal Articles
Laplante, S. & Lynch, D. & Vernon (Bull), M. (2021). Internal Information Quality and State Tax Planning Contemporary Accounting Research
Laplante, S. & Vernon (Bull), M. (2021). Incorporating Data Analytics in a Technical Tax Setting: A Case Using Excel and Tableau to Examine a Firm’s Schedule M-3 and Tax Risk Issues in Accounting Education
Laplante, S. & Skaife, H. & Swenson, L. & Wangerin, D. (2019). Limits of Tax Regulation: Evidence from Strategic R&D Classification and the R&D Tax Credit Journal of Accounting and Public Policy
Laplante, S. & Nesbitt, W. (2017). The Relation among Trapped Cash, Permanently Reinvested Earnings and Foreign Cash Journal of Corporate Finance
Gaertner, F. & Laplante, S. & Lynch, D. (2016). Trends in the Sources of Permanent and Temporary Book-Tax Differences during the Schedule M-3 Era National Tax Journal
Klassen, K. & Laplante, S. & Carnaghan, C. (2014). A Model of Multinational Income Shifting and an Application to Tax Planning with E-Commerce Journal of the American Taxation Association
Laplante, S. & Klassen, K. (2012). Are U.S. Multinational Companies Becoming More Aggressive Income Shifters? Journal of Accounting Research
Laplante, S. & Klassen, K. (2012). The Effect of Foreign Reinvestment and Financial Reporting Incentives on Cross-Jurisdictional Income Shifting Contemporary Accounting Research
Laplante, S. & Ayers, B. & McGuire, S. (2010). Credit Ratings and Taxes: The Effect of Book/Tax Differences on Ratings Changes Contemporary Accounting Research
Laplante, S. & Ayers, B. & Jiang, J. (2009). Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality Contemporary Accounting Research
Laplante, S. (2008). Discussion of Taxes and Asset Prices: The Case of Thoroughbreds Journal of the American Taxation Association
Laplante, S. & Koh, P. & Tong, Y. (2007). Accountability and Value Creation Roles of Corporate Governance Accounting and Finance
Laplante, S. & Shevlin, T. & Hanlon, M. (2005). Evidence on the Possible Information Loss of Conforming Book Income and Taxable Income Journal of Law and Economics
Working Papers
Laplante, S. & Nesbitt, W. The Composition of Book-Tax Differences
Laplante, S. & Ayers, B. & Li, O. & Schwab, C. The Effect of Information in Book-Tax Differences on Investor Trading
Presentations
Terry Shevlin Research Conference (2023) Heavily Sales Weighted Income Tax Apportionment and State Tax Burdens and Revenues
European Institute for Advanced Studies in Management Tax Conference (2023) Heavily Sales Weighted Income Tax Apportionment and State Tax Burdens and Revenues
European Institute for Advanced Studies in Management Tax Conference (2023) Stock Market Reactions to the Minimum Book Tax
European Institute for Advanced Studies in Management Tax Conference (2023) • Discussion of “The Impact of Environmental Taxation on Innovation: Evidence from Canada” by I. Matterne, A. Roggerman, and I. Verleyen
Erasmus University Workshop (2023) State Income Tax Apportionment and Business Decisions
University of Arizona – Workshop (2022) State Income Tax Apportionment and Business Decisions
University of Texas/Waterloo Tax Symposium (2022) Discussed “Can Better Tax Enforcement Moderate Airbnb’s Pressure on Housing Costs?” by J. Ellis, D. Kenchington, J. Smith, and R. White.
National Tax Association Annual Meeting (2017) The Effect of Intellectual Property Boxes on Innovative Activity & Effective Tax Rates
2017 Illinois Tax Conference (2017) The Effect of Intellectual Property Boxes on Innovative Activity & Effective Tax Rates
2017 University of Houston Accounting Conference (2017) The Relation among Trapped Cash, Permanently Reinvested Earnings and Foreign Cash
2016 Midwest Accounting Research Conference (2016) Estimating the Likelihood of Trapped Cash
College of William and Mary Workshop (2015) Estimating the Likelihood that a Firm has Cash Trapped in a Foreign Subsidiary
AAA Annual Meeting (2015) Strategic Cost Classification and the R&D Tax Credit
1st Berlin-Vallendar Tax Conference (2015) Estimating the Likelihood that a Firm has Cash Trapped in a Foreign Subsidiary
European Institute for Advanced Studies in Management (2015) Discussion of Foreign or Domestic Tax Havens: The Location Decision for Intangible Property by U.S. Firms
European Institute for Advanced Studies in Management (2015) Estimating the Likelihood that a Firm has Cash Trapped in a Foreign Subsidiary
EAA Annual Meeting (2015) Discussion of Real Effects of International Tax Planning
EAA Annual Meeting (2015) Strategic Cost Classification and the R&D Tax Credit
Teaching
Undergraduate Courses
Corporate and Advanced Taxation (AIS 621), Fall 2014.
Graduate Courses
Seminar in Accounting Research (AIS 971), Fall 2014.
Learning/Teaching Oriented Publications
Laplante, S. (2016). Discussion of Taxes, Investors, and Managers: Exploring the Taxation of Foreign Investors in U.S. REITs Journal of the American Taxation Association
Service
Professional Organizations
ATA – Research Resources and Methodology Committee
American Tax Policy Institute
ATA Awards Committee – Chair
ATA Awards Committee
ATA – Research Resources and Methodology Committee
ATA – Research Resources and Methodology Committee
ATA – Research Resources and Methodology Committee
ATA – Research Resources and Methodology Committee
ATA – Research Resources and Methodology Committee
Editorial and Reviewing Activities
Accounting Horizons – October 2017 – May 2024
Associate Editor
Journal of the American Taxation Association – June 2017 – May 2020
Editor
Contemporary Accounting Research – Since May 2014
Editorial Board Member
Accounting Horizons – July 2009 – June 2017
Editorial Board Member
Journal of American Taxation Association – January 2005 – May 2023
Ad Hoc Reviewer