Faculty Profile

David SAMUEL's photo
School of Accountancy


Full-time Faculty
Assistant Professor of Accounting

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/


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 Publications

“Repatriation Taxes, Internal Agency Conflicts, and Subsidiary-level Investment Efficiency” with Harald Amberger and Kevin Markle. The Accounting Review, 96 (4): 1-25, 2021. 

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)