Corporate and Business Taxation

Ricky Yao, The University of Hong Kong

Erin Towery, University of Georgia

Accounting Method Choice for Small Businesses - Nathan Born, US Department of the Treasury; James Omartian, University of Michigan; Lindsey Gallo, University of Michigan

Financial Reporting-Influenced Tax Policy - Erik Beardsley, University of Illinois; Brayden Bulloch, University of Wisconsin - Madison; Michelle Hutchens, University of Illinois at Urbana-Champaign; Daniel Lynch

The Value of Context: Using LLMs to Model the Interactions Between Firms’ Financial Statement Text, Pre-tax Income, and Tax Expense - Andrew Belnap, University of Texas at Austin; Till Muenster, University of Mannheim

Tax Uncertainty and Auditor-Provided Tax Services: The Impact of Regulatory Changes in the EU - Daniel Lynch; Stefanie Pendl, stefanie.pendl@wu.ac.at