Benjamin C. Ayers

Director and Earl Davis Chair in Taxation

Office
255 Brooks Hall
310 Herty Drive
Athens, GA 30602
Phone Numbers
Work 706-542-3772
Email Address

Education

Degree Field of Study Institution Graduation Year
PhD
  • Accounting
University of Texas at Austin
1996
MTA
  • Tax Accounting
University of Alabama
1987
BS
  • Accounting
University of Alabama
1986

Research Interests

  • Empirical Research in Tax and Financial Accounting

Awards

Award Name Awarded By Year Awarded
Outstanding Manuscript Award
American Accounting Association
American Taxation Association
2008
Beta Alpha Psi Outstanding Teacher Award
University of Georgia
Terry College of Business
J.M. Tull School of Accounting
2005
Outstanding Teaching Award in Accounting
Alpha Kappa Psi
2002
Richard B. Russell Undergraduate Teaching Award
University of Georgia
2001
Tax Research Grant
Ernst & Young
1998
Lily Teaching Fellow
University of Georgia
1997
Competitive Manuscript Award
American Accounting Association
1997

Editorial Appointments

Position Name of Journal Year(s)
Editorial Board
Accounting Horizons
2009 - 2011
Editorial Board
The Accounting Review
2008 - 2011
Editorial Board
American Accounting Association
American Taxation Association
Journal of the American Taxation Association
2000 - 2002

Service

Organization Title Year(s) Service Type
University of Georgia
Terry College of Business
J.M. Tull School of Accounting
Chairperson, Faculty Recruitment Committee 2001 - 2010 University
University of Georgia
Terry College of Business
Faculty Mentor, Undergraduate Leadership Scholars Program 2001 - 2007 University
University of Georgia
Graduate Faculty Review Committee 2004 - 2005 University
University of Georgia
Terry College of Business
Chairperson, Undergraduate Admissions Committee 2001 - 2005 University
University of Georgia
Lily Fellows Selection Committee 2001 - 2002 University
University of Georgia
Faculty Advisor, Mortar Board 1998 - 2002 University
American Accounting Association
Publications Committee 2004 - 2007 Professional
American Accounting Association
American Taxation Association
Chairperson, Tax Doctoral Consortium Committee 2005 - 2006 Professional
American Accounting Association
American Taxation Association
Nominations Committee 2004 - 2005 Professional
American Accounting Association
American Taxation Association
Dissertation Award Committee 2004 - 2005 Professional
American Accounting Association
American Taxation Association
Doctoral Consortium Committee 2004 - 2005 Professional
American Accounting Association
American Taxation Association
Board of Trustees 2003 - 2005 Professional
American Accounting Association
American Taxation Association
Publications Committee 2002 - 2004 Professional
American Accounting Association
American Taxation Association
Tax Manuscript Award Committee 2001 - 2002 Professional
American Accounting Association
Notable Contributions to Accounting Literature Award Screening Committee 1999 - 2000 Professional
American Accounting Association
American Taxation Association
Membership Committee 1999 - 2000 Professional
American Accounting Association
American Taxation Association
Teaching Innovations Award Committee 1998 - 1999 Professional
American Accounting Association
American Taxation Association
New Faculty Concerns Committee 1997 - 1998 Professional

Selected Publications

Journal Articles

  • Ayers, B. C., O. Z. Li, and P. E. Yeung. 2011. Investor Trading and the Post Earnings Announcement Drift. The Accounting Review, Forthcoming.
  • Ayers, B. C., S. Laplnate, and S. McGuire. 2010. Credit Ratings and Taxes: The Effect of Book/Tax Differences on Ratings Changes. Contemporary Accounting Research, (forthcoming).
  • Ayers, B. C., X. Jiang, and S. Laplante. Spring 2009. Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality. Contemporary Accounting Research:15-54.
  • Ayers, B. C., O. Z. Li, and J. R. Robinson. Spring 2008. Tax-induced trading around the Taxpayer Relief Act of 1997. Journal Of The American Taxation Association:77-100.
  • Ayers, B. C., C. E. Lefanowicz, and J. R. Robinson. Vol. 24 (2): 2007. Capital Gains Taxes and Acquisition Activity: Evidence of the Lock-In Effect . Contemporary Accounting Research.
  • Ayers, B. C., X. Jiang, and P. E. Yeung. May 2006. Discretionary Accruals and Earnings Management: An Analysis of Pseudo Earnings Targets . The Accounting Review:617-652.
  • Ayers, B. C. April 1998. Deferred Tax Accounting under SFAS No. 109: An Empirical Investigation of its Incremental Value-Relevance Relative to APB No. 11.. The Accounting Review:203-220.
  • Ayers, B. C., C. B. Cloyd and J. R. Robinson. April 2005. Read My Lips …: Does the Market Believe the Tax Rhetoric of Presidential Candidates?. Journal Of Law And Economics:125-148.
  • Ayers, B. C., C. E. Lefanowicz , and J. R. Robinson. October 2004. The Effect of Shareholder-Level Capital Gains Taxes on Acquisition Structure. The Accounting Review:859-887.
  • Omer, T. C., S. Porter, B. Yetman, A. Magro, L. Mills, R. Sansing, and B. Ayers. Supplement 2004. A Discussion with Reviewers: Insights from the Mid-Year ATA Meetings. Journal Of The American Taxation Association:135-141.
  • Ayers, B. C., C. E. Lefanowicz , and J. R. Robinson. December 2003. Shareholder Taxes in Acquisition Premiums: The Effect of Capital Gains Taxation. Journal Of Finance:2785-2803.
  • Ayers, B. C., and R. N. Freeman. March 2003. Evidence that Analyst Following and Institutional Ownership Accelerate the Pricing of Future Earnings. Review Of Accounting Studies, (8):47-67.
  • Ayers, B. C., C. B. Cloyd, and J. R. Robinson. October 2002. The Effect of Shareholder-Level Dividend Taxes on Stock Prices: Evidence from the Revenue Reconciliation Act of 1993. The Accounting Review:933-947.
  • Ayers, B. C. Supplement 2002. Discussion of CEO Bonus Pay, Tax Policy, and Earnings Management. Journal Of The American Taxation Association:24-26.
  • Ayers, B. C., C. E. Lefanowicz , and J. R. Robinson. March 2002. Do Firms Purchase the Pooling Method?. Review Of Accounting Studies, (7):5-32.
  • Ayers, B. C., C. B. Cloyd, and J. R. Robinson. March 2001. The Influence of Income Taxes on Use of Inside and Outside Debt by Small Businesses. The National Tax Journal:27-55.
  • Ayers, B. C., C. E. Lefanowicz , and J. R. Robinson. Supplement 2000. The Effects of Goodwill Tax Deductions on the Market for Corporate Acquisitions. Journal Of The American Taxation Association:34-50.
  • Ayers, B. C., and R. N. Freeman. Summer 2000. Why Do Large Firms’ Prices Anticipate Earnings Earlier Than Small Firms’ Prices?. Contemporary Accounting Research, (17):191-212.
  • Ayers, B. C., C. E. Lefanowicz , and J. R. Robinson. March 2000. The Financial Statement Effects of Eliminating the Pooling-of-Interests Method of Acquisition Accounting. Accounting Horizons:1-19.
  • Ayers, B. C., C. B. Cloyd, and J. R. Robinson. Supplement 1996. Organizational Form and Taxes: An Empirical Analysis of Small Businesses. Journal Of The American Taxation Association:49-67.
  • Ayers, B. C., S. Kachelmeier, and J. R. Robinson. Fall 1999. Why Do People Give Interest-Free Loans to the Government? An Experimental Study of Interim Tax Payments. Journal Of The American Taxation Association:55-74.
  • Ayers, B. C., and R. N. Freeman. 1997. Market Assessment of Industry and Firm Earnings Information. Journal Of Accounting And Economics, (v. 24 no. 2):205-218.