Christina Lewellen
Associate Professor of Accounting
Department of Accounting
Nelson Hall 3142
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.
Education
Ph.D. Accounting Florida State University 2016
Area(s) of Expertise
Corporate and Individual Tax, Corporate Governance, International Tax
Publications
- 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)
- Board Risk Oversight and Corporate Tax-Planning Practices , JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH (2021)
- Tax Haven Incorporation and the Cost of Capital* , CONTEMPORARY ACCOUNTING RESEARCH (2021)
- The Complementarity between Tax Avoidance and Manager Diversion: Evidence from Tax Haven Firms , CONTEMPORARY ACCOUNTING RESEARCH (2019)
News
- Nathan Goldman and Christina Lewellen on the Financial Impact of Disney’s Battle with Florida (May 23, 2022)
- Christina Lewellen on Corporate Transparency in Tax Havens (May 6, 2022)
- Christina Lewellen Explains the Risks Companies See in Tax Havens (July 15, 2021)
- Christina Lewellen Receives Two Dissertation Awards (August 15, 2017)
- Tax Havens: Bad Practice, or Good Business? (July, 2018)