JERI K. SEIDMAN
E-mail:
McInitre School of Commerce
University of Virginia
PO Box 400173
Charlottesville, VA 22904
EDUCATION AND PROFESSIONAL CERTIFICATION
Graduate:Massachusetts Institute of Technology (MIT), Sloan School of
Management
Cambridge, MA
Ph.D. Management (Accounting)
May 2008
Case Western Reserve University, Weatherhead School of Management
Cleveland, OH
Masters of Accountancy, Tax Concentration
May 1998
Undergraduate:Case Western Reserve University
Cleveland, OH
B.S. (Management Science), May 1998
B.S. (Accounting), May 1997
Certification:Certified Public Accountant (Ohio), inactive
RESEARCH AND TEACHING EXPERIENCE
Assistant Professor, University of Virginia, McIntire School of Commerce, 2015-present.
Course:Intermediate Accounting I (average instructor rating: 4.5/5.0)
Assistant Professor, University of Texas, Red McCombs School of Business, 2008-2015.
Course:Introduction to Taxation(average instructor rating: 4.5/5.0)
Research Assistant, MIT Sloan School of Management, 2004-2006.
Professors Joseph Weber and Ryan LaFond:
- research on private placements of public equity
Professor Paul Asquith:
- research on the decreased incidence of dividends
- research on the processing of public signals by small and large investors
Instructor, MIT Sloan School of Management, August 2005, 2006
Pre-Term Accounting for Incoming MBAs (average instructor rating: 3.7/4.0)
Teaching Assistant, MIT Sloan School of Management, 2004-2008.
Courses: Corporate Financial Accounting, Finance Theory II, Taxes and Business
Strategy
RESEARCH
Refereed Publications
“Taxpayer Behavior Under Audit Certainty” with Benjamin Ayers and Erin Towery. Forthcoming, Contemporary Accounting Research.
“Conflicting Transfer Pricing Incentives and the Role of Coordination” with Jennifer L. Blouin and Leslie A. Robinson. Contemporary Accounting Research 35(1): 87-116 (Spring 2018).
Cited in Tax Notes (October 3, 2011).
“Equity Compensation and Tax Avoidance: Disentangling Managerial Incentives from Tax Benefits and Reexamining the Effect of Shareholder Rights” with Bridget Stomberg. Journal of the American Taxation Association 39(2): 21-41 (Fall 2017).
“Unprofitable Affiliates and Income Shifting Behavior” with Lisa De Simone and Kenneth Klassen. The Accounting Review92(3): 113-136 (May 2017).
“When are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?” with Lisa De Simone and Richard Sansing. The Accounting Review88(6): 1971-1991 (November 2013). Cited in Texas Enterprise (April 15, 2014).
“Deferred Tax Positions and Incentives for Corporate Behavior around Corporate Tax Changes” with James M. Poterba and Nirupama S. Rao. National Tax Journal64(1): 21-52 (March 2011).
Cited in The New York Times (December 12, 2012), Tax Notes (February 11, 2013; March 12, 2012; August 30, 2010; June 25, 2007; and February 19, 2007).
Working Papers
“How Reliably Do Empirical Tests Identify Tax Avoidance?with Lisa De Simone, Jordan Nickerson, and Bridget Stomberg. Stanford Graduate School of Business, Boston College, University of Virginia and University of Georgia working paper, May 2018. Preparing for third round submission toContemporary Accounting Research.
“The Relevance of Tax Cash Flows and Tax Expense” with Bridget Stomberg. University of Georgia and University of Virginia working paper, November 2017.Revising for second round submissiontoJournal of the American Taxation Association.
“Is There Information in the Tax Footnote?” withJana Smith Raedy and Douglas A. Shackelford. University of North Carolina, NBER, and University of Virginia working paper, March 2017. Revising for second round submission to Journal of Financial Reporting.
“The Effect of Income Shifting Aggressiveness on Corporate Investment”” with Lisa De Simone and Kenneth Klassen. Stanford University, University of Waterloo, and University of Virginia working paper, June 2018.
“Examining which Tax Rates Investors Use for Equity Valuation" with Kathleen Powers, Andrew Schmidt, and Bridget Stomberg. University of Texas, North Carolina State University, University of Virginia and University of Georgia working paper, April 2018.
“Interpreting the Book-Tax Income Gap as Earnings Management or Tax Sheltering”. University of Texas Working Paper, August 2010.
Other Publications
“The Financial Reporting Consequences of Tax Reform: How the Corporate Rate Cut will Affect Profits,” with Bridget Stomberg. Tax Notes, February 5, 2018.
“An Analysis of the Deferred Tax Assets, Liabilities, and Rate Reconciliation Items in the Tax Footnote,” with Jana S. Raedy and Douglas A. Shackelford. Tax Notes, November 26, 2012.
“Corporate Tax Reform, Deferred Taxes, and the Immediate Effect on Book Profits” with Jana S.Raedy and Douglas A. Shackelford. Tax Notes, December 19, 2011.
Grants
Center for European Studies Grant ($4000) with Lisa De Simone and Kenneth Klassen, 2014.
McCombs Research Excellence Grant ($10,000) with Lillian Mills and Lisa De Simone, 2012.
International Tax Policy Forum Grant ($15,000) for “Coordination of Transfer Prices and Intra-Firm Trade”with Jennifer L. Blouin and Leslie A. Robinson, 2009.
Invited Presentations
“The Effect of Income Shifting Aggressiveness on Corporate Investment”with Lisa De Simone and Kenneth Klassen.
Texas-Waterloo Tax Symposium, September 2018.
EIASM Workshop on Current Research in Taxation, July 2018.
National Tax Association Annual Meeting, November 2017.
WHU-Vallendar Tax Conference, July 2017.
“The Relevance of Tax Cash Flows and Tax Expense” with Bridget Stomberg.
University of Florida, February 2017.
“Examining which Benchmarks Investors Use to Evaluate Tax Expense” with Kathleen Powersand Bridget Stomberg.
Virginia Accounting Research Conference, May 2016.
American Accounting Association (AAA) Annual Meeting, August 2014.
Invited to discuss “Tax Savings for U.S.-Centered Multinationals with Non-U.S. Incorporation Locations” by Eric Allen and Susan Morse.
National Tax Association Annual Meeting, November 2015.
“Taxpayer Behavior Under Audit Certainty” with Benjamin Ayers and Erin Towery.
University of Illinois Symposium on Tax Research, September 2015
University of Kansas and University of Virginia, December 2014.
College of William & Mary, November 2014.
University of Houston, October 2014.
AAA Annual Meeting, August 2014.
“Unprofitable Affiliates and Income Shifting Behavior” with Lisa De Simone and Kenneth Klassen.
Ohio State University, October 2014.
Texas-Waterloo Tax Symposium, September 2014.
Stanford GSB Accounting Summer Camp and AAA Annual Meeting, August 2014.
EIASM Workshop on Current Research in Taxation, July 2014.
University of Iowa, December 2013.
University of Georgia, November 2013.
Invited to discuss “The Role of Taxes in Foreign Earnings Management: Implications for Pricing of Foreign Earnings” by Jing Huang.
AAA Annual Meeting, August 2014.
Invited to discuss “Managerial Ability and Corporate Tax Avoidance” by Allison Koester, Terry Shevlin, and Dan Wangerin and “Playing the Corporate Political Contributions Lottery: Evidence from Tax Avoidance” by Zhenhua Chen, Scott Dyreng, and Bin Li. Bin.
American Taxation Association (ATA) Mid-Year Meeting, February 2014.
Invited to discuss “U.S. Multinational Corporations’ Foreign Cash Holdings: An Empirical Estimate and its Valuation Consequences” by John Campbell, Dan Dhaliwal, Linda Krull and Casey Schwab.
AAA Financial and Reporting Section Mid-Year Meeting, January 2014.
Invited to discuss “Smooth Taxable Income, Tax Avoidance, and the Information Content of Taxable Income” by Michael Mayberry, Sean McGuire and Thomas Omer.
ATA Mid-Year Meeting, February 2013.
“When are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?” with Lisa De Simone and Richard Sansing.
AAA Annual Meeting, August 2012.
ATA Mid-Year Meeting, February 2012.
University of Oregon, October 2011.
“Conflicting Transfer Pricing Incentives and the Role of Coordination” with Jennifer L. Blouin and Leslie A. Robinson.
University of Illinois Symposium on Tax Research, September 2011
National Tax Association (NTA) Annual Meeting, November 2009.
Invited to discuss “Multi-Jurisdictional Tax Incentives and the Location of Innovative Activities” by Christy MacDonald.
AAA Annual Meeting, August 2011.
“Stock-Based Compensation and Tax Sheltering: Are They Negatively Related due to Incentives or Tax Benefits?”with Bridget Stomberg.
AAA Annual Meeting, August 2011.
University of Colorado at Boulder, April 2011
Lone Star Accounting Conference, January 2011.
University of Texas at San Antonio, November 2010.
Is there Information in the Tax Footnote?”with Jana Raedy and Douglas A. Shackelford.
Journal of the American Taxation Association Conference, March 2011.
NTA Annual Meeting, November 2010.
Invited to discuss “What Do We Learn from Large Book-Tax Differences?” by David Guenther.
University of North Carolina Tax Symposium, January 2011.
“Tax Loss Asymmetry and Income Shifting Behavior” with Jennifer L. Blouin and Leslie A. Robinson.
Solicited for NTA Annual Meeting, November 2010.
Invited to discuss “Empirical Evidence on the Impact of Book-Tax Differences on Information Asymmetry” by Jared A. Moore, Oregon State University.
AAA Annual Meeting, August 2010.
“Interpreting the Book-Tax Income Gap as Earnings Management or Tax Sheltering”
AAA Annual Meeting, August 2009.
University of Texas at Austin, Arizona State University, University of Arizona, Washington University in St. Louis, and University of Rochester, March 2008.
The Ohio State University, New York University, Dartmouth College, University of North Carolina-Chapel Hill, and Georgetown University, February 2008.
“Deferred Tax Positions and Incentives for Corporate Behavior around Corporate Tax Changes” with James Poterba and Nirupama Rao.
NBER Conference on Financial Reporting and Taxation and American Tax Policy Institute Conference on Financial Reporting and Taxation, December 2006.
PROFESSIONAL EXPERIENCE
Deloitte & Touche LLC, 1997-2003
Senior consultant, Deloitte & Touche Tax Technologies, 2000-2003
Promotion to manager to take effect September 1, 2003
Tax staff consultant, 1998-2000
Audit and Tax Intern, 1997-1998
AWARDS
2011-2012 CBA Foundation Teaching Award for Assistant Professors at McCombs School of Business.
Deloitte Foundation Doctoral Fellow, 2007-2008.
Alpha Phi Foundation Graduate Scholarship and Marilyn Bracken Ruckman Graduate Scholarship, Alpha Phi Foundation, 2005.
ATTENDANCE AT INVITED CONFERENCES
University of Texas/University of Waterloo International Tax Symposium, 2014, 2018.
Uniersity of North Carolina Tax Symposium, 2005-2018.
University of Illinois Tax Symposium, 2005, 2008, 2011, 2013, 2015, 2017.
Stanford Accounting Summer Camp, 2016.
European Institute for Advanced Studies in Management Workshop on Current Research in Taxation, 2014
Oxford University Said Business School Center for Business Taxation Summer Symposium, 2014.
Journal of Accounting and Economics Conference, 2006-2008.
National Bureau of Economic Research, Inc. Conference on Financial Reporting and Taxation, 2006, 2015.
AAA-Deloitte-J Michael Cook Doctoral Consortium participant, 2006.
SERVICE
Editorial Board, Journal of the American Taxation Association (JATA)
Ad Hoc reviewer for Accounting, Organizations and Society; Contemporary Accounting Research; Journal of Accounting and Economics;Journal of Public Economics, National Tax Journal, The Accounting Review.
ATA Manuscript Award Committee, member, 2010, 2011 and 2018 Awards.
ATA Mid-year Meeting Planning Committee, member, 2010 and 2017 Meetings.
JATA Conference selection committee, member, 2012, 2014 and 2015 Meetings.
ATA-PwC Doctoral Dissertation Award selection committee, member, 2013 and 2014 Awards.
Finance advisor to Omega (Texas) Chapter of Alpha Phi Fraternity, 2008-2012.