David SAMUEL
David joined SMU in 2022 after completing his PhD in Business (Major: Accounting) at the University of Wisconsin-Madison. His research focuses on corporate and international taxation. He is also interested in corporate governance and finance and taught financial accounting and taxation classes at the undergraduate and graduate levels. He visited the Department of Accountancy at the University of Illinois at Urbana-Champaign and gained professional experience in the private (PwC and BMW) and public sector (United Nations). For David's personal website, please visit: https://www.david-samuel.net/
Education
PhD in Business (Major: Accounting), University of Wisconsin-Madison
PhD in International Business Taxation, Vienna University of Economics and Business
MSc in Strategy, Innovation, and Management Control, Vienna University of Economics and Business
BSc in Business Administration, University of Mannheim
Research Interests
Corporate and International Taxation
Tax Accounting
Corporate Governance
Corporate Finance
Teaching Interests
Taxation and Tax Accounting
Financial Accounting
Selected Recognition and Awards
2021 Henry C. Naiman Outstanding Graduate Student Teaching Award (Wisconsin School of Business)
2020 Douglas Clarke Memorial Teaching Award (Department of Accounting -Wisconsin School of Business)
Wisconsin School of Business Distinguished Teaching Award (2020 and 2019)
Wisconsin Naming Scholarship & Accounting Department Scholarship (2018-2022)
Selected Appointments
Ad Hoc Reviewer: Contemporary Accounting Research, European Accounting Review, Accounting and Business Research, Journal of Corporate Finance
Reviewer: AAA Annual Meeting (2020, 2021, 2022), ATA Midyear Meeting (2019, 2020, 2021)
Program Committee Member: JATA Conference (Selection Committee, 2022), AAA Annual Meeting (ATA Section, 2020-2022)
Selected Publications
“Just BEAT It” – Do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA? (with Stacie Kelley Laplante, Christina Lewellen, and Dan Lynch). Journal of Accounting and Economics (Forthcoming).
“Repatriation Taxes, Internal Agency Conflicts, and Subsidiary-level Investment Efficiency” with Harald Amberger and Kevin Markle. The Accounting Review, 96 (4): 1-25, 2021.