Office: Hagey Hall 3103
Phone: 519-888-4567 x38550
Education and certifications
- BA (University of Waterloo)
- MAcc (University of Waterloo)
- MS - Statistics (Stanford University)
- PhD - Accounting (Stanford University)
- Chartered Professional Accountant; Chartered Accountant (CPA; CA)
- FCPA, FCA
My research develops a fuller understanding of the extent to which taxes affect corporate decision making. Through analysis of corporate data, I examine settings in which behaviour may have been predictably altered in response to tax environments. My current area of particular interest is the role of taxes in international operations.
- Vishal Baloria and Kenneth Klassen, 2017. "Supporting tax policy change through accounting discretion: Evidence from the 2012 elections," Management Science, forthcoming, https://doi.org/10.1287/mnsc.2017.2842
- Devan Mescall and Kenneth Klassen, 2017. "How does transfer-pricing risk affect premiums in cross-border mergers and acquisitions?" Contemporary Accounting Research, forthcoming
- Lisa De Simone, Kenneth Klassen, and Jeri Seidman, 2017. "Unprofitable affiliates and income shifting behavior," The Accounting Review, 92(3): 113-136
- Kenneth Klassen, Petro Lisowsky, and Devan Mescall, 2017. “Transfer pricing: Strategies, practices and tax minimization,” Contemporary Accounting Research, 34(1): 455-493
- Travis Chow, Kenneth Klassen, and Yanju Liu, 2016. “Targets’ tax shelter participation and takeover premiums,” Contemporary Accounting Research, 33(4): 1440-1472
- Kenneth Klassen, Petro Lisowsky, and Devan Mescall, 2016. "The role of auditors, non-auditors, and internal tax departments in corporate tax aggressiveness." The Accounting Review, v91(1): 179-205.
- Kenneth Klassen, 2016. "Auditing the Auditors: Tax Auditors' Assessments and Incentives." C.D. Howe Institute E-Brief. April 5.
- Kenneth Klassen, Stacie Laplante, and Carla Carnaghan, 2014. "A model of multinational income shifting and an application to tax planning with e-commerce." Journal of the American Taxation Association, v 36(2): 27-53.
- Leslie Berger, Kenneth Klassen, Theresa Libby, and Alan Webb, 2013. "Complacency and giving up across repeated tournaments: Evidence from the field." Journal of Management Accounting Research, v 25: 143-168.
- Kenneth Klassen and Stacie Laplante, 2012. "Are U.S. multinational corporations becoming more aggressive income shifters?" Journal of Accounting Research, v 50(5): 1245-1285.
- Kenneth Klassen and Stacie Laplante, 2012. "The effect of foreign reinvestment and financial reporting incentives on cross-jurisdictional income shifting," Contemporary Accounting Research, v. 29(3): 928-955.
- Kenneth Klassen and Devan Mescall, 2012. “Investor taxes and equity pricing: Using income trusts in a cross-sectional analysis,” Canadian Tax Journal, v. 60(3): 1-34.
- Beyond those available through Social Science Research Network (SSRN), other current working papers are available upon request
- Copies of working papers can be obtained from SSRN.
Editor/Associate Editor etc.
- Editor, Contemporary Accounting Research, 2017-2020
- Senior Editor, Journal of the American Taxation Association, 2014-2017
- Associate Editor, Contemporary Accounting Research, 2002 - 2010
- Associate Editor, The Accounting Review 2001 -2002
- Contemporary Accounting Research, 2010 - 2017
- The Accounting Review, 2011 - 2014, 1999 - 2001
- Accounting Horizons, 2012-2015, 2003 - 2006
- The International Journal of Accounting, 2011 - 2014
- Journal of the American Taxation Association, 2008-2011, 1998 - 2003
- Best Manuscript Award, 2015. American Taxation Association, for "Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters?"
- Best Discussant Award, 2009 Journal of the American Taxation Association Conference
- Social Sciences and Humanities Research Council of Canada (SSHRC), "International tax planning and the link between Canadian corporate tax rates and business investment", with K. Markle, 2014 - 2018, $201,265
- Social Sciences and Humanities Research Council of Canada (SSHRC), "Effect of E-Commerce on Canadian Tax Revenues", with C. Carnaghan, 2005 - 2008, $123,836
- Social Sciences and Humanities Research Council of Canada (SSHRC), "E-Commerce and International Tax", with C. Carnaghan and J. Pittman, 2002 - 2005, $128,770
- Social Sciences and Humanities Research Council of Canada (SSHRC), "Stock Market Implications of Exercise of Executive Stock Options", with R. Sivakumar, 1999 - 2002, $45,750
- American Taxation Association: various
- Member, CPA Canada Tax Policy Committee (formerly the Canadian Institute of Chartered Accountants Tax Policy Committee), from 2011
- Member, Governing Council, Institute of Chartered Accountants of Ontario, 2000-2002
- Taxation (TAX) 614 - Accounting for Income Taxes
- Accounting (ACC) 760 - Seminar in Tax Research
- Accounting and Financial Management (AFM) 362 - Taxation 1
Contact information: Ken Klassen