Office: HH 3112
Phone: 519-888-4567 x46516
*Approved Doctoral Dissertation Supervisor
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.
- Bauer, A. M., X. Fang, and J. Pittman. 2021. “The importance of IRS enforcement to stock price crash risk: The role of CEO power and incentives.” The Accounting Review, 96(4): 81-109.
- Bauer, A. M., J. Fang, J. Pittman, Y. Zhang and Y. Zhao. 2020. “The importance of aggressive tax planning to the diversion of corporate resources: Evidence from Chinese public firms.” Contemporary Accounting Research, 37(3): 1882-1913.
- Amiram, D., A. M. Bauer, and M. M. Frank. 2019. “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.
- Contemporary Accounting Research, 2013 - present
- The Journal of the American Taxation Association, 2018 - present
- 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
- Social Sciences and Humanities Research Council of Canada (SSHRC) Insight Development Grant, "Exploring the use of non-GAAP performance metrics?", with D. Henderson and K. Mamo, 2021-2023, $70,961
- CPA Canada-CAAA Financial Accounting, Assurance & Tax Research Grant, "Does EBITDA provide relevant information for decision making?", with D. Henderson and K. Mamo, 2020-2022, $8,000
- 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
- Accounting and Financial Management (AFM) 321 - Personal Financial PlanningCurriculum Vitae (pdf)
- Accounting and Financial Management (AFM) 362 - Taxation 1
- ACC 701 - Financial Accounting (doctoral) Research Seminar (co-taught)
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)