Trent Krupa

Department	Accounting
Position	Faculty
PSU profile	https://directory.smeal.psu.edu/tvk5584
OpenAlex	A5021690400
Works (OpenAlex)	20
Citations	41
h-index	5
Match confidence	high-v3

Top works

• Do Enterprise Risk Assessments Affect Tax Aggressiveness? Evidence from U.S. ORSA Regulation (2023) - The Accounting Review - cites: 13
• Earnings myopia and private equity takeovers (2024) - Review of Accounting Studies - cites: 6
• The use of artificial intelligence in decision-making: evidence from the effectiveness of corporate tax strategies (2026) - Review of Accounting Studies - cites: 5
• Tax administration quality and foreign investment in developing countries: Evidence from participation in tax inspectors without borders (2025) - Journal of Accounting and Economics - cites: 5
• Raising the stakes: How progressive tax rates affect risk‐taking by pass‐through businesses (2024) - Contemporary Accounting Research - cites: 5
• Raising the Stakes: How Individual Taxes Affect Risk-Taking by Pass-Through Businesses (2021) - SSRN Electronic Journal - cites: 3
• Whose Taxes Matter?: The Effects of Institutional Ownership on Dividend Payout Policy Around Tax Rate Changes (2018) - SSRN Electronic Journal - cites: 2
• IRS Monitoring and Corporate Non-Financial Misconduct (2024) - SSRN Electronic Journal - cites: 1
• The Cost of Misaligned Incentives: Evidence from the Funding Sources and Real Effects of Tax-Motivated Dividends (2020) - SSRN Electronic Journal - cites: 1
• How Important Is Internal Information Asymmetry for Firm-Level Productivity? (2026) - Management Science - cites: 0
• The Impact of Reduced In-Person Contact on Information Quality: The Case of Analyst Forecast Accuracy During COVID Lockdowns (2026) - Journal of Accounting Auditing & Finance - cites: 0
• Is the SEC's Bark Worse than the IRS's Bite? Watchdog Regulators and Capital Investment Thresholds (2026) - SSRN Electronic Journal - cites: 0
• Private Equity Ownership in Public Accounting: Enhanced Expertise or a Threat to Auditor Independence? (2026) - SSRN Electronic Journal - cites: 0
• Insider Tax Planning and Corporate Risk-Taking: Evidence from the Rule 10b5-1 Gift Disclosure Amendment (2026) - SSRN Electronic Journal - cites: 0
• Can Enhanced Risk Information Increase Misconduct? Evidence from Mandated Enterprise Risk Assessments (2025) - SSRN Electronic Journal - cites: 0
• Tax Audits and Accounting Labor Investment (2025) - SSRN Electronic Journal - cites: 0
• The Benefits of Uncertainty: Uncertain Tax Strategies and Implicit Taxes (2023) - SSRN Electronic Journal - cites: 0
• Risk, Reward, and Ratings: How Firms Use Tax Avoidance to Sustain Inflated Credit Ratings (2023) - SSRN Electronic Journal - cites: 0
• The Cost of Misaligned Incentives: Evidence from the Funding Sources and Real Effects of Tax-Motivated Dividends. Online Appendix (2022) - SSRN Electronic Journal - cites: 0
• Internal Risk Assessment Quality and Corporate Tax Aggressiveness (2020) - ScholarSpace (University of Hawaii at Manoa) - cites: 0

Topics

Smeal co-authors

• Rick Mergenthaler - 1 co-author work(s)