Christina Lewellen

Associate Professor of Accounting

Department of Accounting

Nelson Hall 3142

919.515.4440

Bio

Lewellen specializes in the type of tax planning to help businesses structure their operations in a tax-efficient manner.

“You can reduce your taxes in legal ways,” Lewellen said. “The tax law has a lot of subjectivity and tax preferences built into it. If you plan your affairs effectively, you can pay lower taxes.”

Lewellen was in private practice for five years after completing her master’s of accounting degree at East Carolina University and passing her CPA exam. She focused on tax planning, helping companies structure their transactions in a tax-efficient way.

Her experience teaching at ECU as an adjunct during that time sparked her interest in pursuing a PhD. She enrolled in a doctoral program at Florida State University, where she researched international tax issues. Immediately upon receiving her PhD in accounting in 2016, she joined the Poole College faculty.

CV, Teaching, and Research

Education

Ph.D. Accounting Florida State University 2016

Area(s) of Expertise

Corporate and Individual Tax, Corporate Governance, International Tax

Publications

"Just BEAT it" do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA? , JOURNAL OF ACCOUNTING & ECONOMICS (2024)
Aggressive Tax Planning and Labor Investments , JOURNAL OF ACCOUNTING AUDITING AND FINANCE (2022)
Tax haven incorporation and financial reporting transparency , REVIEW OF ACCOUNTING STUDIES (2022)
Tax Haven Incorporation and the Cost of Capital* , CONTEMPORARY ACCOUNTING RESEARCH (2021)
Board Risk Oversight and Corporate Tax-Planning Practices , JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH (2020)
The Complementarity between Tax Avoidance and Manager Diversion: Evidence from Tax Haven Firms , CONTEMPORARY ACCOUNTING RESEARCH (2018)

View all publications

Groups

NC State Alumni Distinguished Undergraduate Professor Award Nominee (2023)
NC State University Outstanding Teacher Award (2023)
NC State Department of Accounting Teaching Excellence Award (2020)
NC State Department of Accounting Research Leadership Award (2017, 2022, 2024)
American Taxation Association/PricewaterhouseCoopers Outstanding Tax Dissertation Award (2017)
International Accounting Section Outstanding International Accounting Dissertation Award (2017)