Casey M. Schwab
Professor
University of North Texas
Department of Accounting
Email: Casey.Schwab@unt.edu
Education
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PhD, University of Texas, 2009
Major: Accounting
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BS, Texas Tech University, 2002
Major: Accounting
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MSA, Texas Tech University, 2002
Major: Accounting
Professional Memberships
- American Taxation Association. (January 2022 - December 2022).
- American Taxation Association. (January 2020 - December 2022).
Teaching
Teaching Experience
- ACCT 4320 - Federal Income Taxation II, 7 courses.
- ACCT 5390 - Taxes and Business Strategy, 4 courses.
- ACCT 5900 - Directed Study, 1 course.
University of North Texas
Research
Published Intellectual Contributions
- Schwab, C., , B., Xia, J. (2022). What Determines ETRs? The Relative Influence of Tax and Other Factors. Contemporary Accounting Research. https://doi.org/10.1111/1911-3846.12720
- Dhaliwal, D., Goodman, T., Hoffman, P., Schwab, C. (2022). The Incidence, Valuation and Management of Tax-related Reputational Costs: Evidence from a Period of Protest. Journal of the American Taxation Association.
- Schwab, C., Stomberg, B., Williams, B. (2022). Effective Tax Planning. The Accounting Review. 97 (1) 413-437.
- Nessa, M., Schwab, C.M., Stomberg, B., Towery, E.M. (2020). How do IRS Resources Affect the Corporate Audit Process?. The Accounting Review. 95 (2) 311-338.
- Ayers, B.C., Call, A.C., Schwab, C.M. (2018). Do Analysts' Cash Flow Forecasts Encourage Managers to Improve the Firm's Cash Flows? Evidence from Tax Planning. Contemporary Accounting Research. 35 (2) 767-793.
- Edwards, A., Schwab, C., Shelvin, T. (2016). Financial Constraints and Cash Tax Savings. The Accounting Review. 91 (3) 859-881. http://dx.doi.org/10.2308/accr-51282
- Bratten, B., Jennings, R., Schwab, C. (2016). The accuracy of disclosures for complex estimates: Evidence from reported stock option fair values. Accounting, Organizations & Society. 52 32-49. http://dx.doi.org/10.1016/j.aos.2015.09.001
- Ayers, B., Schwab, C., Utke, S. (2015). Noncompliance with Mandatory Disclosure Requirements: The Magnitude and Determinants of Undisclosed Permanently Reinvested Earnings.. The Accounting Review. 90 (1) 59-83. http://dx.doi.org/10.2308/accr-50853
- Bratten, B., Jennings, R., Schwab, C.M. (2015). The Effect of Using a Lattice Model to Estimate Reported Option Values. Contemporary Accounting Research. 32 (1) 193-222. https://onlinelibrary.wiley.com/doi/abs/10.1111/1911-3846.12067
- Mills, L., Nutter, S., Schwab, C. (2013). The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors.. The Accounting Review. 88 (3) 977-1005. http://dx.doi.org/10.2308/accr-50368
Journal Article
Presentations Given
- Schwab, C.M. (Author & Presenter), Stomberg, B. (Author), Xia, J. (Author), 9th Berlin-Vallendar Conference on Tax Research, Tax Avoidance of Loss Firms, WHU Otto Beisheim School of Management, Vallendar, Germany, Germany. (2023 - 2023).
- Schwab, C.M. (Author & Presenter), Stomberg, B. (Author), Xia, J. (Author), American Taxation Association Midyear Meeting, Tax Avoidance of Loss Firms, American Taxation Association, Washington, DC, United States of America. (2023 - 2023).
- Schwab, C.M. (Author & Presenter), Stomberg, B. (Author), Xia, J. (Author), Hawaii Accounting Research Conference, Tax Avoidance of Loss Firms, University of Hawaii, Honolulu, HI, United States of America. (2023 - 2023).
- Manlove, A. (Author & Presenter), Schwab, C. (Author), Stomberg, B. (Author), 7th Berlin-Vallendar Conference on Tax Research, The Effect of Statutory Tax Rates on the CEO Performance-Turnover Relation, WHU – Otto Beisheim School of Management, Virtual via Zoom, Germany. (2021 - 2021).
- Manlove, A. (Author & Presenter), Schwab, C. (Author), Stomberg, B. (Author), Indiana University Workshop, Taxes and CEO Turnover, Indiana University, Bloomington, IN, United States of America. (2020 - 2020).
- Schwab, C. (Author), Stomberg, B. (Author), Xia, J. (Author & Presenter), 2020 Contemporary Accounting Research Conference, How Well Do Effective Tax Rates Capture Tax Avoidance?, Contemporary Accounting Research, Virtual, Canada. (2020 - 2020).
- Schwab, C. (Author & Presenter), Stomberg, B. (Author), Williams, B. (Author), Effective Tax Planning, Southern Methodist University, United States of America. (2019 - 2019).
- Schwab, C. (Author & Presenter), Stomberg, B. (Author), Williams, B. (Author), Effective Tax Planning, Texas Tech University, United States of America. (2019 - 2019).
- Schwab, C. (Author & Presenter), Dhaliwal, D. (Author), Hoffman, P. (Author), Goodman, T. (Author), The Journal of the American Taxation Association Conference, The Incidence, Valuation, and Management of Tax-related Reputational Costs: Evidence from a Period of Protest, The Journal of the American Taxation Association, United States of America. (2019 - 2019).
- Schwab, C. (Author & Presenter), Stomberg, B. (Author), Manlove, A. (Author), Tax Reform and CEO Retention: Do Changes to Executive Compensation Deductibility Affect CEO Turnover Decisions., University of Alabama, United States of America. (2019 - 2019).
- Schwab, C. (Author & Presenter), Stomberg, B. (Author), Williams, B. (Author), Effective Tax Planning, University of North Texas, United States of America. (2019 - 2019).
- Schwab, C. (Author), Stomberg, B. (Author), Williams, B. (Author & Presenter), Effective Tax Planning, University of North Carolina Tax Symposium, United States of America. (2018 - 2018).
- Schwab, C.M. (Discussant), UNT Accounting Research Conference, Discussion of Henry and Walker (2023): The Effectiveness of Social Policy Through the Tax System: Do State Adoption Tax Credits Increase Adoptions from Foster Care?, University of North Texas, Denton, United States of America. (2023 - 2023).
- Schwab, C.M. (Discussant), Hawaii Accounting Reearch Conference, Discussion: Why Do Loss Firms Pay Taxes?, University of Hawaii, Honolulu, HI, United States of America. (2023 - 2023).
Paper
Scholarly Meeting Contribution
Service
University Service
- Committee Member, Accounting PhD Program Committee. (August 2021 - Present).
- Committee Member, Reappointment, Promotion, and Tenure Committee. (August 2021 - Present).
- Committee Chair, RCoB Faculty Research Committee. (January 2023 - 2024).
- Committee Chair, Personnel Affairs Committee. (August 2023 - July 2024).
- Guest Speaker, UNT Alumni Association Board. (2023 - 2023).
- Co-Chair, UNT Accounting Research Conference. (May 2022 - May 2023).
- Committee Member, RCoB Faculty Research Committee. (August 2021 - 2022).
- Attendee, Meeting, Association of Latino Professionals in Finance and Accounting / National Association of Black Accountants. (August 1, 2021 - December 1, 2022).
- Committee Chair, Preparation of the Accounting Department Research Assessment. (January 2021 - April 2021).
Professional Service
- Officer, Other Officer (VP Finance), American Taxation Association. (2022 - 2023).
- Reviewer, Journal Article, Journal of American Taxation Association. (2021 - 2023).
- Reviewer, Journal Article, Review of Accounting Studies. (2021 - 2023).
- Reviewer, Journal Article, The Accounting Review. (2021 - 2023).
- Reviewer, Journal Article, Contemporary Accounting Research. (2020 - 2023).
- Committee Member, American Taxation Association. (2019 - 2023).
- Reviewer, Journal Article, Journal of Accounting and Public Policy. (January 2022 - December 2022).
- Reviewer, Journal Article, National Tax Journal. (2022 - 2022).
- Reviewer, Journal Article, Contemporary Accounting Research. (2021 - 2022).
- Reviewer, Journal Article, Accounting Horizons. (2021 - 2021).
- Reviewer, Journal Article, Journal of Management Accounting Research. (2020 - 2020).
- Reviewer, Journal Article, Review of Accounting Studies. (2020 - 2020).
- Reviewer, Journal Article, The Accounting Review. (2020 - 2020).