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Benjamin C. Ayers

Dean and Earl Davis Chair in Taxation
Professor
Unit:

Dean's Office

Education:
  • PhD, Accounting, University of Texas at Austin, 1996
  • MTA, Tax Accounting, University of Alabama, 1987
  • BS, Accounting, University of Alabama, 1986
Awards, Honors and Recognitions:
  • 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 and Areas of Expertise:
  • Empirical Research in Tax and Financial Accounting
Selected Publications:
  • Ayers, B.C., J. K. Seidman, and E. M. Towery. 2018. Taxpayer Behavior under Audit Certainty. Contemporary Accounting Research, Forthcoming. 
  • Ayers, B.C., A. Call, and C. Schwab. 2018. Do Analysts’ Cash Flow Forecasts Encourage Managers to Enhance Real Cash Flows? Evidence from Tax Planning. Contemporary Accounting Research:767-793. 
  • Ayers, B.C., C. Schwab, and S. Utke. 2015. Noncompliance with Mandatory Disclosure Requirments: The Magnitude and Determinants of Undisclosed Permanently Reinvested Earnings. The Accounting Review:59-93. 
  • 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.
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