Benjamin C. Ayers
Dean’s Office | J.M. Tull School of Accounting

Dean and Earl Davis Chair in Taxation

Office
417A Correll Hall
600 South Lumpkin Street
Athens, GA, 30602
Phone Numbers
Work706-542-8100
Email Address
Documents
Vita

Education

  • PhD, Accounting, University of Texas at Austin, 1996
  • MTA, Tax Accounting, University of Alabama, 1987
  • BS, Accounting, University of Alabama, 1986

Awards

  • Ray Sommerfeld Outstanding Tax Educator Award, American Accounting Association, American Taxation Association, 2016
  • 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

Service

  • University of Georgia, Co-chair, Provost Search Committee, 2018-2019, University
  • University of Georgia Foundation, Member, CFO Search Committee, 2015-2016, University
  • University of Georgia, Member, Provost Advisory Council, 2014-ongoing, University
  • University of Georgia, Member, University Council, 2009-ongoing, University
  • University of Georgia, Member, University Council, Benefits Committee, 2011-2013, University
  • University of Georgia, Terry College of Business, J.M. Tull School of Accounting, Chairperson, Admissions Committee, 2013-2014, University
  • 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

Research Interests

  • Empirical Research in Tax and Financial Accounting

Selected Publications

Journal Articles

Ayers, B.C., J. K. Seidman, and E. M. Towery. 2018Taxpayer Behavior under Audit CertaintyContemporary Accounting Research, Forthcoming

Ayers, B.C., A. Call, and C. Schwab. 2018Do Analysts’ Cash Flow Forecasts Encourage Managers to Enhance Real Cash Flows? Evidence from Tax PlanningContemporary Accounting Research:767-793

Ayers, B.C., C. Schwab, and S. Utke. 2015Noncompliance with Mandatory Disclosure Requirments: The Magnitude and Determinants of Undisclosed Permanently Reinvested EarningsThe Accounting Review:59-93

Ayers, B. C., O. Z. Li, and P. E. Yeung. 2011Investor Trading and the Post Earnings Announcement DriftThe Accounting Review, Forthcoming

Ayers, B. C., S. Laplnate, and S. McGuire. 2010Credit 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 2009Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings QualityContemporary Accounting Research:15-54

Ayers, B. C., O. Z. Li, and J. R. Robinson. Spring 2008Tax-induced trading around the Taxpayer Relief Act of 1997Journal 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 2006Discretionary Accruals and Earnings Management: An Analysis of Pseudo Earnings Targets The Accounting Review:617-652

Ayers, B. C. April 1998Deferred 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 2005Read 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 StructureThe Accounting Review:859-887

Omer, T. C., S. Porter, B. Yetman, A. Magro, L. Mills, R. Sansing, and B. Ayers. Supplement 2004A Discussion with Reviewers: Insights from the Mid-Year ATA MeetingsJournal 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 TaxationJournal Of Finance:2785-2803

Ayers, B. C., and R. N. Freeman. March 2003Evidence that Analyst Following and Institutional Ownership Accelerate the Pricing of Future EarningsReview Of Accounting Studies, (8):47-67

Ayers, B. C., C. B. Cloyd, and J. R. Robinson. October 2002The Effect of Shareholder-Level Dividend Taxes on Stock Prices: Evidence from the Revenue Reconciliation Act of 1993The Accounting Review:933-947

Ayers, B. C. Supplement 2002Discussion of CEO Bonus Pay, Tax Policy, and Earnings ManagementJournal Of The American Taxation Association:24-26

Ayers, B. C., C. E. Lefanowicz , and J. R. Robinson. March 2002Do Firms Purchase the Pooling Method?Review Of Accounting Studies, (7):5-32

Ayers, B. C., C. B. Cloyd, and J. R. Robinson. March 2001The Influence of Income Taxes on Use of Inside and Outside Debt by Small BusinessesThe National Tax Journal:27-55

Ayers, B. C., C. E. Lefanowicz , and J. R. Robinson. Supplement 2000The Effects of Goodwill Tax Deductions on the Market for Corporate AcquisitionsJournal Of The American Taxation Association:34-50

Ayers, B. C., and R. N. Freeman. Summer 2000Why 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 2000The Financial Statement Effects of Eliminating the Pooling-of-Interests Method of Acquisition AccountingAccounting Horizons:1-19

Ayers, B. C., C. B. Cloyd, and J. R. Robinson. Supplement 1996.Organizational Form and Taxes: An Empirical Analysis of Small BusinessesJournal Of The American Taxation Association:49-67

Ayers, B. C., S. Kachelmeier, and J. R. Robinson. Fall 1999Why Do People Give Interest-Free Loans to the Government? An Experimental Study of Interim Tax PaymentsJournal Of The American Taxation Association:55-74

Ayers, B. C., and R. N. Freeman. 1997Market Assessment of Industry and Firm Earnings InformationJournal Of Accounting And Economics, (v. 24 no. 2):205-218.

Editorial Appointments

  • 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