Christina Lewellen
Associate Professor of Accounting
Department of Accounting
Graduate Faculty
Nelson Hall 3142
919.515.4440 [email protected]Bio
Lewellen is an award-winning teacher and researcher. She received NC State’s university-level Outstanding Teacher Award in 2023 and the Department of Accounting’s Teaching Excellence Award in 2020, and has been recognized three times with the department’s Research Leadership Award as well as Poole College’s Research Impact Award in 2026. Her research on corporate tax planning, multinational tax avoidance, and financial reporting transparency has been published in leading journals including Contemporary Accounting Research, the Journal of Accounting and Economics, the Review of Accounting Studies, the Journal of Accounting, Auditing, and Finance, and the Journal of Management Accounting Research, and has been featured in the Harvard Business Review. Her work has also been covered by outlets such as Bloomberg, the Washington Post, the Tax Foundation, and NC State University News.
Education
Ph.D. Accounting Florida State University 2016
Area(s) of Expertise
Corporate and Individual Tax, Corporate Governance, International Tax
Publications
- The Asymmetric Tax Consequences of Shifting Income Abroad , SSRN Electronic Journal (2026)
- Endogeneity and the economic consequences of tax avoidance , Contemporary Accounting Research (2025)
- Momentum Builds for Tax-Free Tips with Nathan Goldman , Poole Thought Leadership (2025)
- Should North Carolina Exempt NIL Income From Income Tax? , Poole Thought Leadership (2025)
- An Investigation of the Array of Domestic and Foreign Tax Haven Location Decisions for U.S. Multinational Firms , SSRN Electronic Journal (2024)
- An Unexpected Tax Burden: How North Carolina Will Tax Your Gambling Income Even if You Have Net Losses , Poole Thought Leadership (2024)
- Executive Compensation and Income Tax Rate Progression , SSRN Electronic Journal (2024)
- Inside Shohei Ohtani’s Unusual Contract , Poole Thought Leadership (2024)
- Tax Law Changes Are On The Ballot , Poole Thought Leadership (2024)
- The ABCs of LLCs (and C and S Corps, Too) , Poole Thought Leadership (2024)
Honors and Awards
- 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)
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)