Susan L. Porter

Associate Professor of Commerce
Accounting

Susan L. Porter
+1 434-243-2961
Office: 
327
Education: 
Ph.D., University of Washington
B.S., Babson College
Areas of Expertise: 
Accounting
Federal income taxation
Accounting regulation
Professional Activities: 
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.
 
Professor Porter has published numerous articles on tax and accounting topics in scholarly journals, including Journal of Accounting and EconomicsContemporary 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 International Accounting, Auditing and Taxation and 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.