Michelle Hanlon

Howard W. Johnson Professor
Professor of Accounting

Biography | Selected Publications

"Taking the Long Way Home: U.S. Tax Evasion and Offshore Investments in U.S. Equity and Debt Markets" (2014)

“Audit Fees and Book-Tax Differences,” Hanlon, Michelle, Gopal Krishnan and Lillian Mills, Journal of American Taxation Association, vol. 34, Spring 2012, p. 55-86. 

“Dividend Policy at Firms Accused of Accounting Fraud,” Hanlon, Michelle, Judson Caskey, Contemporary Accounting Research, vol. 30 (2), June 2012, p. 818–850. 

“Where do Firms Manage Earnings?” Dyreng, Scott, Michelle Hanlon, and Ed Maydew, Review of Accounting Studies, vol. 17, 2012, p. 649-687. 

“Real Effects of Accounting Rules: Evidence from Multinational Firms’ Investment Location and Repatriation Decisions,” Hanlon, Michelle, John Graham and Terry Shevlin, Journal of Accounting Research, vol. 49, March 2011, p. 137-188. 

An Empirical Analysis of Offshore Tax Evasion (2010)

Do Dividends Indicate Honesty? An Examination of Dividend Policy at Firms Accused of Accounting Fraud (2010)

Uncle Sam is Watching: The Effect of IRS Enforcement on Financial Reporting Quality (2010)

Where do Firms Manage Earnings? (2010)

“What Does Tax Aggressiveness Signal? Evidence from Stock Price Reactions to News about Tax Shelter Involvement,” Hanlon, Michelle and Joel Slemrod, Journal of Public Economics, vol. 93, February 2009, p. 126-141. 

“An Unintended Consequence of Book-Tax Conformity: A Loss of Earnings Informativeness,” Hanlon, Michelle, Ed Maydew, and Terry Shevlin, Journal of Accounting and Economics, vol. 46, December 2008, p. 294-311. 

“Long Run Corporate Tax Avoidance,” Dyreng, Scott, Michelle Hanlon, and Ed Maydew. The Accounting Review, vol. 83, January 2008, p. 61-82. 

“An Empirical Examination of Corporate Tax Noncompliance,” with Lillian Mills and Joel Slemrod, in Taxing Corporate Income in the 21st Century, A. Auerbach, J. R. Hines Jr., and J. Slemrod (eds.). Cambridge: Cambridge University Press, 2007. Invited paper. 

“Is There a Link Between Executive Equity Holdings and Accounting Fraud,” Erickson, Merle, Michelle Hanlon, and Ed Maydew. Journal of Accounting Research, vol. 44, March 2006, p. 113-143.

“Evidence on the Information Loss of Conforming Book Income and Taxable Income,” Hanlon, Michelle, Stacie Kelley Laplante, and Terry Shevlin. The Journal of Law and Economics, vol. 48, October 2005, p. 407-442. 

“The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences,” The Accounting Review, vol. 80, January 2005, p. 137-166. 

“How Much Will Firms Pay for Earnings That Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings,” Erickson, Merle, Michelle Hanlon, and Ed Maydew. The Accounting Review, vol. 79, April 2004, p. 387-408. 

 “Are Executive Stock Options Associated With Future Earnings?” Hanlon, Michelle, Shiva Rajgopal and Terry Shevlin, Journal of Accounting and Economics, December 2003, p. 3-43. 

“Dividend Taxes and Firm Valuation: A Re-Examination,” Hanlon, Michelle, James Myers and Terry Shevlin, Journal of Accounting and Economics, vol. 35, June 2003, p. 119-153. 

“The Tax Benefits of Employee Stock Options: The Accounting and Implications,” Hanlon, Michelle and Terry Shevlin, Accounting Horizons, vol. 16, March 2002, p. 1-16. 

 

Contact Information
Office: E62-668
Tel: (617) 253-9849
Fax: (617) 253-0603
Support Staff
Name: Cassie Reddick
Tel: (617) 715-4178
Name: Jackie Donnelly
Tel: (617) 324-1198
Name: Nancy Leonelli
Tel: (617) 253-6130
Group(s)

General Expertise
Accounting; Accounting fraud; Book-tax conformity; Dividend policy; Financial reporting; Fraud; International tax; Tax policy; Taxation