Office: HH 3112
Phone: 519-888-4567 x36516
Education and certifications
- BA, Accountancy (University of Waterloo)
- MAcc (University of Waterloo)
- PhD (University of Waterloo)
- Chartered Professional Accountant; Chartered Accountant (CPA; CA)
My primary area of research involves corporate tax. More specifically, I examine the influence of agency issues on tax planning, including governance mechanisms, and the role of uncertainty in shaping tax planning, including risk assessment. Other specific research interests include internal control, risk more generally, and data analytics.
- Amiram, D., A. M. Bauer, and M. M. Frank. 2018. “Tax avoidance at public corporations driven by shareholder taxes: Evidence from changes in dividend tax policy.” The Accounting Review, forthcoming.
- Bauer, A. M., D. Henderson, and D. Lynch. 2018. “Supplier internal control quality and the duration of customer-supplier relationships.” The Accounting Review, 93(3): 59-82.
Bauer, A. M. 2017. "Data analytics: A high-level introduction for accounting practitioners." The Tax Adviser, 48(5): 366-369.
- Bauer, A. M. 2016. “Tax avoidance and the implications of weak internal controls.” Contemporary Accounting Research, 33(2): 449-486.
- Bauer, A. M., A. Macnaughton, and A. Sen. 2015. “Income shifting and “kiddie tax” legislation: Evidence from Canada.” International Tax and Public Finance, 22(6): 909-931.
- Bauer, A. M., P. O’Brien, and U. Saeed. 2014. “Reliability makes accounting relevant: A comment on the IASB Conceptual Framework project.” Accounting in Europe, II(2): 211-217.
- Contemporary Accounting Research, 2013 - present
- The Journal of the American Taxation Association, 2018
- Nominee, Illinois CPA Society Outstanding Educator Award, 2016
- List of Teachers Ranked as Excellent by their Students, University of Illinois, 2012-2016
Distinguished Alumnus, University of Waterloo School of Accounting & Finance, 2004-2014
- Canada Research Chairs (Tier 2), Chair in Taxation, Governance and Risk, 2017-2022, $500,000
- Social Sciences and Humanities Research Council of Canada (SSHRC), "Who are the risk-takers?", with T. Bauer and D. Curran, 2015-2017, $74,000
- Accounting and Financial Management (AFM) 362 - Taxation 1
Media and other citations
- Research cited by Michael J. Graetz in testimony before U.S. Senate Finance Committee on integrating corporate and individual taxation (2016)
- News article pondering the world if accountants are no longer reliable (2014)
- Shareholder dividend tax policy research cited in Harvard Law School Electronic Forum on Corporate Governance and Financial Regulation (2013)