Susan L. Porter

Associate Professor of Commerce

Office phone: 434-243-2961
e-mail: sue.porter@virginia.edu

Education:

Ph.D., University of Washington
B.S., Babson College

Areas of Expertise:

Professor Porter specializes in issues related to the federal income taxation of individuals, corporations, and their shareholders. Her research interests include the effect of accounting and tax regulation on business decisions.

Professional Activities:

Professor Porter has published numerous articles on tax and accounting topics in scholarly journals, including Journal of Accounting and Economics; Contemporary Accounting Research; Journal of Accounting, Auditing and Finance; and Journal of the American Taxation Association, among others. She is on the editorial board of Journal of the American Taxation Association and Journal of International Accounting, Auditing and Taxation. Professor Porter also holds a Visiting Professorship at Lund University, in Sweden. Professor Porter is an active member of the American Taxation Association and the American Accounting Association.

Selected Publications:

“The Timing of Industry and Firm Earnings Information in Securities Prices: A Re-Evaluation,” Journal of Accounting and Economics, 2008 (with P. Elgers, S. Porter, and L. Xu).

“A Discussion with Reviewers: Insights from the Mid-Year ATA Meetings,” Journal of the American Taxation Association, 2004 (with T. Omer, S. Porter, R. Yetman, A. Magro, L. Mills, R. Sansing, and B. Ayers).

“The Incorporation of Industry-Wide and Firm-Specific Information in Financial Analysts’ Expectations of Annual Earnings,” Journal of Accounting and Economics, 2003 (with P. Elgers and R. Pfeiffer).

“Tax Trading and Signaling Explanations of Price Reactions to Stock Split Announcements,” Journal of Accounting, Auditing and Finance, 2001 (with S. Tse and R. Yaansah).

“The Effects of Alternative State Tax Regimes on Firms' Accounting and Financing Decisions,” Journal of the American Taxation Association, 1998.

“Discretion in Financial Reporting: The Voluntary Disclosure of Compensation Peer Groups in Proxy Statement Performance Graphs,” Contemporary Accounting Research, 1998 (with J. Byrd and M. Johnson).

“Discussion of Response to Tax Law Changes Involving the Deductibility of Executive Compensation: A Model Explaining Corporate Behavior,” Journal of the American Taxation Association, 1996.

“The Corporate Tax Comeback in 1987: Some Further Evidence,” Journal of the American Taxation Association, 1992 (with T. Shevlin).