RICK LAUX
School of Accounting
Assistant Professor
STILLWATER, OK 74078
Phone: 405-744-8602
rick.laux@okstate.edu
Education
- Ph D, Arizona State University, Accounting, 2009
- MS, University of Wisconsin - Milwaukee, Taxation, 2001
- BBA, University of Wisconsin - Milwaukee, Accounting, 1999
Publications
- Rick Laux, Duke Ferguson, and Trent Krupa. "Raising the Stakes: How Progressive Tax Rates Affect Risk-Taking by Pass-Through Businesses". Contemporary Accounting Research (Forthcoming).
- Rick Laux, Dane Christensen, and David Kenchington. (2022). "How do most low ETR firms avoid paying taxes?". Review of Accounting Studies. (27), 2, 570-606. 1573-7136.
- Rick Laux and Zero Deng. (2021). "Income Shifting and U.S. International Trade in Goods Statistics". Journal of Accounting and Public Policy. (40), 5, 1873-2070.
- Rick Laux, Dan Lynch, and Sanjay Gupta. (2016). "Do Firms Use Tax Reserves to Meet Analysts' Forecasts? Evidence from the Pre- and Post-FIN 48 Periods". Contemporary Accounting Research . (33), 3,
- Rick Laux. (2013). "The Association between Deferred Tax Assets and Liabilities and Future Tax Payments". The Accounting Review. (88), 4,
- Rick Laux, Dan Dhaliwal, Steve Kaplan, and Eric Weisbrod. (2013). "The information Content of Tax Expense for Firms Reporting Losses". Journal of Accounting Research. (51), 1,
Academic, Military, and Professional Positions
- Oklahoma State University, Assistant Professor, 2023
- Purdue University, Assistant Professor, 2017 - 2023
- The Pennsylvania State University, Assistant Professor, 2010 - 2017
- University of Illinois at Urbana-Champaign, Visiting Assistant Professor, 2009 - 2010
- Arizona State University, Graduate Assistant, 2004 - 2009
- Ernst & Young, LLP, Tax Consultant, 2000 - 2004
- Scribner Cohen & Company, Tax Accountant, 1999 - 2000
Courses Taught
- ACCT 5003 (2 Semesters)
- ACCT 3013 (2 Semesters)
- ACCT 5623 (1 Semester)
Semester | Course | Section | Course Title |
---|---|---|---|
Fall 2024 | ACCT 5003 | 70778 | Advanced Federal Income Taxation |
Fall 2024 | ACCT 5003 | 70779 | Advanced Federal Income Taxation |
Spring 2024 | ACCT 3013 | 20002 | Federal Income Taxation |
Spring 2024 | ACCT 3013 | 24861 | Federal Income Taxation |
Spring 2024 | ACCT 5623 | 31740 | Contemporary Issues in Taxation |