Kaishu Wu

Assistant Professor, Taxation

Office: HH 290H

Kaishu Wu

Phone: 519-888-4567 x48013

Email: kaishu.wu@uwaterloo.ca

CV: Kaishu Wu CV (PDF)

Education

  • PhD in Accounting, University of Oregon, 2018
     

Publications

  • Does Political Connection Mitigate the Sanctions for Corruptions? Evidence from the Foreign Corrupt Practices Act (FCPA); Journal of Business Finance and Accounting, forthcoming  (with Wenjia Yan)

  • Does Random Inspection in the Capital Market Curtail Corporate Tax Avoidance? Evidence from China; British Accounting Review, forthcoming (with Jenny Guan, Jinyang Liu, and Yurou Liu)

  • Organizational Structure and Corporate Tax Burden in the Absence of Consolidated Tax Reporting; Journal of Accounting and Public Policy, 2026 (with Kimberly Krieg, Yu Ruan, and Liangliang Wang)

  • Allocation of Decision Rights and Adjustment Speeds Toward Target Levels of Tax Avoidance; Journal of Business Finance and Accounting, forthcoming  (with Liangliang Wang, Dan Yang, and Haiyang Zhang)

  • Does Tax Deductibility of Interest Expenses Affect Financial Reporting? Evidence from Conditional Conservatism; Journal of Accounting and Public Policy, forthcoming (with Shawn Huang and Kenneth Klassen)

  • Employee Education and Corporate Tax Outcomes: Evidence from Firm-Level Reporting; Advances in Accounting, forthcoming (with Hanzhong Shi and Kerui Zhai)  

  • Is silence golden? An investigation of zero Unrecognized Tax Benefit firms; Journal of the American Taxation Association, forthcoming (with Kimberly Krieg and Ryan Wilson)

  • The interaction between incentive and opportunity in corporate tax planning: Evidence from financially constrained firms; Advances in Accounting, 2024 (solo-authored)

  • Fixed and Variable Tax Expense and the Cost of Equity Capital; Journal of the American Taxation Association, 2024 (with Qintao Fan and David Guenther)

  • Corporate Social Responsibility and Tax Planning: Evidence From the Adoption of Constituency Statutes; Advances in Taxation, 2023 (solo-authored)

  • Tax Uncertainty and Incremental Tax Avoidance; The Accounting Review, 2019 (with David Guenther and Ryan Wilson)