RICK LAUX

School of Accounting
Assistant Professor

307 BUSINESS BUILDING
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,