Lillian Mills
American accountant and academic administrator
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Lillian Mills's Degrees
- PhD Accounting University of Texas at Austin
- Masters Accounting University of Texas at Austin
- Bachelors Accounting University of Texas at Austin
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Why Is Lillian Mills Influential?
(Suggest an Edit or Addition)According to Wikipedia, Lillian F. Mills is an American accountant and the first female dean of the University of Texas at Austin’s McCombs School of Business. Mills completed bachelor's and master's degrees in accounting at the University of Florida in 1980 and 1981, respectively, before moving to the University of Michigan to earn a doctorate in the subject, where she was advised by Joel Slemrod and published the dissertation Essays in Corporate Tax Compliance and Financial Reporting in 1996. She was a research fellow at the United States Department of the Treasury and worked as a certified public accountant for two firms from 1981 to 1989 before joining the University of Arizona faculty in 1997. She taught at UArizona until 2005, and accepted a teaching position at the University of Texas at Austin the following academic year.
Lillian Mills's Published Works
Published Works
- Book-tax differences and internal revenue service adjustments (1998) (522)
- Last‐Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts* (2004) (513)
- The Influence of Tax and Nontax Costs on Book‐Tax Reporting Differences: Public and Private Firms (2001) (405)
- An Empirical Examination of Corporate Tax Noncompliance (2005) (219)
- Materiality and Contingent Tax Liability Reporting (2002) (210)
- Using Tax Return Data to Simulate Corporate Marginal Tax Rates (2007) (209)
- Taxes and Financial Constraints: Evidence from Linguistic Cues (2015) (182)
- Do Auditor-Provided Tax Services Improve the Estimate of Tax Reserves?*: Do Auditor-Provided Tax Services Improve the Estimate of Tax Reserves? (2011) (147)
- Strategic Tax and Financial Reporting Decisions: Theory and Evidence (2000) (146)
- Trends in Book-Tax Income and Balance Sheet Differences (2002) (143)
- Do Foreign Multinationals' Tax Incentives Influence Their U.S. Income Reporting and Debt Policy? (2004) (143)
- The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors (2011) (138)
- FIN 48 and Tax Compliance (2009) (136)
- Firms` Off-Balance Sheet and Hybrid Debt Financing: Evidence from Their Book-Tax Reporting Differences (2004) (130)
- Military experience and corporate tax avoidance (2016) (128)
- The Evolution of Capital Structure and Operating Performance after Leveraged Buyouts: Evidence from U.S. Corporate Tax Returns (2013) (127)
- Audit Fees and Book-Tax Differences (2009) (126)
- Pre-Empting Disclosure? Firms’ Decisions Prior to FIN No. 48 (2010) (115)
- Do Auditor-Provided Tax Services Improve the Estimate of Tax Expense? (2007) (115)
- Bridging the Reporting Gap: A Proposal for More Informative Reconciling of Book and Tax Income (2003) (115)
- Evidence of differing market responses to beating analysts’ targets through tax expense decreases (2008) (99)
- Firm Valuation Effects of the Expatriation of U.S. Corporations to Tax Haven Countries (2002) (94)
- Corporate multistate tax planning: benefits of multiple jurisdictions (2002) (91)
- How Well Do Compustat NOL Data Identify Firms with U.S. Tax Return Loss Carryovers (2003) (89)
- Do Political Connections Weaken Tax Enforcement Effectiveness? (2018) (89)
- Forecasting Taxes: New Evidence from Analysts (2017) (78)
- Last Chance Earnings Management: Using the Tax Expense to Achieve Earnings Targets (2003) (78)
- Public versus Private Firm Responses to the Tax Rate Reduction in China (2014) (66)
- CORPORATE TAX COMPLIANCE AND FINANCIAL REPORTING (1996) (61)
- What Can We Learn About Uncertain Tax Benefits from FIN 48 (2007) (58)
- IRS and corporate taxpayer effects of geographic proximity (2017) (57)
- Using IRS data to identify income shifting to foreign affiliates (2019) (56)
- The Influence of Tax and Non-Tax Costs on Book-Tax Reporting Differences: Public and Private Firms (2000) (55)
- The Effect of Mandatory Financial Statement Disclosures of Tax Uncertainty on Tax Reporting and Collections: The Case of FIN 48 and Multistate Tax Avoidance (2014) (47)
- Bias in Quarterly Estimates of Annual Effective Tax Rates and Earnings Management Incentives (2004) (47)
- Do Debt Constraints Influence Firms' Sensitivity to a Temporary Tax Holiday on Repatriations? (2011) (46)
- Does Disconformity in State Corporate Income Tax Systems Affect Compliance Cost Burdens? (2003) (36)
- Implicit Corporate Taxes and Income Shifting (2018) (34)
- The Evolving Schedule M–3: A New Era of Corporate Show and Tell? (2004) (30)
- Weighing Benefits and Risks of Taxing Book Income (2007) (28)
- Examining IRS Audit Outcomes of Income Mobile Firms (2016) (25)
- Tax Savings on Repatriations of Foreign Earnings Under the American Jobs Creation Act of 2004 (2005) (23)
- Does FIN 48 Improve Firms' Estimates of Tax Reserves? (2016) (23)
- Taxpayers' Prepayment Positions and Tax Return Preparation Fees Discussion of "Taxpayers' Prepayment Positions and Tax Return Preparation Fees" (2001) (23)
- What Does Income Mobility Reveal About the Tax Risk-Reward Tradeoff? (2014) (20)
- Bias in Quarterly Estimates of Annual Effective Tax Rates and Earnings Management (2011) (20)
- Financial Gatekeepers and Investor Protection: Evidence from Criminal Background Checks (2018) (18)
- Military experience and corporate tax avoidance (2016) (17)
- What Can We Learn about Uncertain Tax Benefits from FIN 48? (2007) (13)
- Consolidation Anomalies in Form 1120 Corporate Tax Return Data (2004) (12)
- Discussion of “Taxpayers' Prepayment Positions and Tax Return Preparation Fees”* (2010) (11)
- Nonrecurring Income Taxes (2016) (10)
- Pursuing Relevant (Tax) Research (2019) (10)
- Five Things Economists and Lawyers Can Learn from Accountants: An Illustration Using the Domestic Production Activities Deduction (2006) (9)
- Evidence of Differing Market Responses to Meeting or Beating Targets Through Tax Expense Management (2005) (9)
- Firms' Off-Balance Sheet Financing: Evidence from Their Book-Tax Reporting Differences (2004) (9)
- Taxes and Haven Activities: Evidence from Linguistic Cues (2020) (8)
- Multistate Tax Planning: Benefits of Multiple Jurisdictions and Tax Planning Assistance (2000) (8)
- Forecasting Tax Expense: New Evidence from Analysts (2015) (6)
- A Discussion with Reviewers: Insights from the Midyear ATA Meetings (2004) (6)
- Using IRS Data to Identify Income Shifting Firms (2016) (6)
- Do Worldwide Tax Incentives Affect the Income Reporting and Capital Structure of Foreign-Controlled U.S. Corporations? (2002) (6)
- Reducing Errors in Measures of Corporate Tax Incentives (2002) (6)
- Did FIN 48 Arrest the Trend in Multistate Tax Aggressiveness (2009) (6)
- Managerial Characteristics and Corporate Taxes (2014) (5)
- Reporting and Recording of Contingent Tax Liabilities (2000) (5)
- Evidence of Differing Market Responses to Beating Targets Through Tax Expense Decreases (2007) (3)
- The Tradeoffs between Tax Savings and Financial Reporting Costs: Public versus Private Firms in China (2012) (3)
- Discussion of Do Firms Use the Deferred Tax Asset Valuation Allowance to Manage Earnings (2001) (2)
- Essays in corporate tax compliance and financial reporting. (1996) (2)
- How Do Differences In State Corporate Income Tax Systems Affect Compliance Cost Burdens (2002) (1)
- Implicit corporate taxes and the effects of intellectual capital and income shifting (2016) (1)
- How Disaggregation Enhances the Credibility of Management Earnings Forecasts D. E RIC H IRST, ∗ LISA K OONCE, ∗ AND SHANKAR V ENKA T ARAMAN ∗ (2007) (1)
- Using IRS Audit Data to Identify Income Shifting to Foreign Affiliates (2017) (1)
- Tax, intragroup transfers, and tax enforcement: Evidence from China (2014) (1)
- Using IRS data to identify income shifting to foreign affiliates (2019) (0)
- Discussion of Demand for Services: Determinants of Tax Preparation Fees (1999) (0)
- Do Accounting Earnings Provide Useful Information for State Tax Revenue Forecasts? (2022) (0)
- Do Auditor-Provided Tax Services Improve Estimates of Tax Reserves in the Post-SOX and Post-FIN 48 Periods? (2015) (0)
- Early Career Experience and Optimism Spillover (2011) (0)
- Entity Structure and Taxes: An Analysis of Embedded Pass-Through Entities (2020) (0)
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