Rick Laux

Assistant Professor of Accounting
Department: Accounting
Office: 373 Business Building
Phone: 814-865-4572
Fax: 814-863-8393
E-mail: ricklaux@psu.edu
Member of Faculty Since: 2010

Introduction

Professor Laux teaches Taxes & Business Planning in the MAcc Program. Prior to entering academics, he was a tax consultant for Ernst & Young. His current research focuses on accounting for income taxes and financial statement analysis using tax-related information. Laux is a licensed CPA in the state of Wisconsin.

Current Research

The Information Content of Tax Expense for Firms Reporting Losses, with D. Dhaliwal, S. Kaplan, and E. Weisbrod. Journal of Accounting Research, March 2013, 51(1): 135-164. 

The Association between Deferred Tax Assets and Liabilities and Future Tax Payments. The Accounting Review, forthcoming July 2013. 

Do Firms Use Tax Reserves to Meet Analysts' Forecasts? Evidence from the Pre- and Post-FIN 48 Periods, with S. Gupta and D. Lynch. Under Review

Expertise

Taxation, Accounting for Income Taxes

Education

Ph.D., Accounting, Arizona State University,   
MST, Taxation, University of Wisconsin - Milwaukee,   
BBA, Accounting, University of Wisconsin - Milwaukee,   

Courses

ACCTG 806, Taxes & Business Planning