Andrew Bauer

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)

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., 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.

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 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

Courses taught

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)