Associate Professor*; Canada Research Chair in Taxation, Governance and Risk

Curriculum Vitae (pdf) Curriculum Vitae (pdf) Andrew Bauer  Office: HH 3112

Phone: 519-888-4567 x36516

Email: ambauer@uwaterloo.ca

Curriculum Vitae (pdf)

Canada Research Chairs/Chaires de recherche du Canada

*Approved Doctoral Dissertation Supervisor

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Education and certifications

  • BA, Accountancy (University of Waterloo)
  • MAcc (University of Waterloo)
  • PhD (University of Waterloo)
  • Chartered Professional Accountant; Chartered Accountant (CPA; CA)

Brief biography

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.

Selected publications

  • Bauer, A. M., J. Fang, J. Pittman, Y. Zhang and Y. Zhao. 2019. “The importance of aggressive tax planning to the diversion of corporate resources: Evidence from Chinese public firms.” Contemporary Accounting Research, forthcoming.
  • 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, 94(5): 27-55.
  • 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.

Working papers

Please refer to author pages of SSRN (Social Science Research Network) or Google Scholar for current working papers; otherwise available upon request.

Editorial boards

  • Contemporary Accounting Research, 2013 - present
  • The Journal of the American Taxation Association, 2018 - present

Awards

  • 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

Funding

  • Social Sciences and Humanities Research Council of Canada (SSHRC) Insight Grant, "Corporate tax planning and the links to managerial compensation and risk-taking?", with J. Pittman, 2019-2022, $174,335
  • Canada Research Chairs (Tier 2), Chair in Taxation, Governance and Risk, 2017-2022, $500,000
  • SSHRC Insight Development Grant, "Who are the risk-takers?", with T. Bauer and D. Curran, 2015-2018, $74,000

Courses taught

  • Accounting and Financial Management (AFM) 362 - Taxation 1
  • ACC 701 - Financial Accounting (doctoral) Research Seminar (co-taught)

Media and other citations

Affiliation: 
University of Waterloo
Contact information: 

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