Sonja O. Rego

Indiana University — United States

Business, Management and Accounting · Social Sciences

24h-index6.2kcitations44works0.02yr avg
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Research Topics

Corporate Taxation and Avoidance(34), Auditing, Earnings Management, Governance(32), Taxation and Compliance Studies(17), Corporate Finance and Governance(15), Financial Reporting and Valuation Research(14)

Publications44 total

Distinguishing Tax Avoider Types: An Unsupervised Machine Learning Approach
SSRN Electronic Journal·2025Open Access
Tax Avoidance and Firm Risk: New Insights from a Latent Class Mixture Model
The Accounting Review·2023· 10 cited
The impact of standard setting on individual investors: evidence from SFAS 109
Review of Accounting Studies·2023· 1 cited
Tax Avoidance, Uncertainty, and Firm Risk
SSRN Electronic Journal·2019· 40 citedOpen Access
Conforming Tax Avoidance and Capital Market Pressure
The Accounting Review·2019· 135 cited
The Pricing and Performance of Supercharged IPOs
The Accounting Review·2018· 30 citedOpen Access
The Impact of Standard Setting on Individual Investors: Evidence From SFAS 109
SSRN Electronic Journal·2018· 2 citedOpen Access
Are Corporate Risk-Taking Practices Indicative of Aggressive Reporting Practices?
Journal of the American Taxation Association·2017· 10 cited
Who Invests in Corporate Tax Avoiders?
SSRN Electronic Journal·2017· 6 citedOpen Access
Material Weaknesses in Tax-Related Internal Controls and Last Chance Earnings Management
Journal of the American Taxation Association·2016· 49 cited
Influencing Profits: The Differential Impact of Lobbying on Corporate Stock Returns
SSRN Electronic Journal·2016· 5 citedOpen Access
Supercharged IPOs: Rent Extraction or Signal of Future Firm Performance?
SSRN Electronic Journal·2016Open Access
The Consistency of Mandatory and Voluntary Management Earnings Forecasts and Implications for Analyst and Investor Information Processing
SSRN Electronic Journal·2016· 5 citedOpen Access
The Impact of Increased Disclosure Requirements and the Standardization of Accounting Practices on Earnings Management Through the Reserve for Income Taxes
SSRN Electronic Journal·2015· 11 citedOpen Access
Conforming Tax Avoidance and Capital Market Pressure
SSRN Electronic Journal·2015· 52 citedOpen Access
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·2014· 116 cited
The separation of ownership and control and corporate tax avoidance
Journal of Accounting and Economics·2013· 468 cited
Are Aggressive Reporting Practices Indicative of Risk-Taking Corporate Environments?
SSRN Electronic Journal·2013Open Access
Equity Risk Incentives and Corporate Tax Aggressiveness
Journal of Accounting Research·2012· 285 citedOpen Access
Tax Risk and the Cost of Equity Capital
SSRN Electronic Journal·2012· 73 citedOpen Access
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Frequent Co-authors

Morton Pincus(11), Brad A. Badertscher(10), Ryan J. Wilson(10), John D. Phillips(8), Michelle Hutchens(8), Mary Margaret Frank(7), Sharon P. Katz(6), Luann J. Lynch(5), Richard A. Cazier(5), Xiaoli Tian(5), Brian Williams(5), Huishan Wan(2), Cristi A. Gleason(2), Alexander Edwards(2), Rong Zhao(2), Haidan Li(1), Amy Sheneman(1), Ryan Blunck(1), John Wills Lloyd(1), Thelma W. Palmer(1)