About

Nathan Goldman, Ph.D., is a tenure-track professor in the Department of Accounting at NC State's Poole College of Management. His teaching and research interests focus on corporate taxation. Goldman has published his research in renowned journals such as The Accounting Review and the Journal of the American Taxation Association. He joined NC State from the University of Texas at Dallas, where he served as an assistant professor of accounting for three years. His prior academic experience includes earning his doctorate in accounting from the University of Arizona and working at Deloitte & Touche LLP in Charlotte, North Carolina. Goldman holds a Bachelor's degree in Health Sciences from the University of Arizona and a Master's in Accounting from the University of North Carolina, Kenan-Flagler Business School.

Research topics

• Business
• Public economics
• Economics
• Accounting
• Computer Science
• Management
• Actuarial science
• Demographic economics
• Operations management
• Finance
• Econometrics
• Monetary economics
• Labour economics

Selected publications

• Is State Tax Policy Associated With State‐Level <scp>COVID</scp> ‐19 Restrictions?

  Contemporary Accounting Research · 2026-03-07

  articleOpen access1st authorCorresponding

  ABSTRACT During the COVID‐19 pandemic, states imposed restrictions intended to slow the spread of the virus. We investigate whether states' reliance on consumption tax revenue, relative to other tax revenue sources, is associated with the duration of COVID‐19 mobility restrictions. We find that states that are more dependent on consumption taxes experienced shorter durations of stay‐at‐home orders, restaurant closures, and bar closures. We conduct a series of analyses to mitigate concerns that state‐level political preferences and biases may be influencing our findings. Our findings suggest that anticipated shortfalls in consumption tax revenue may have shaped public health responses, consistent with tax system structures relating, unintentionally, to crisis management decisions.

  PublisherDOI

• The Effects of Personal Income Taxes on Organization Performance: Evidence from Name, Image, and Likeness Compensation Rules

  SSRN Electronic Journal · 2025-01-01

  preprintOpen access1st authorCorresponding
  PublisherDOI

• Foreign Cash Holdings and the Agency Costs of Debt

  SSRN Electronic Journal · 2025-01-01 · 1 citations

  preprintOpen access
  PublisherDOI

• Tax-related Key Audit Matters and Changes in Corporate Income Shifting

  SSRN Electronic Journal · 2024-01-01 · 1 citations

  articleOpen access
  PublisherDOI

• Executive Compensation and Income Tax Rate Progression

  SSRN Electronic Journal · 2024-01-01

  articleOpen access1st authorCorresponding
  PublisherDOI

• Does Complex Regulation Create Insider Trading Opportunities?

  SSRN Electronic Journal · 2024-01-01

  articleOpen access
  PublisherDOI

• Did State Tax Policy Influence State-Level COVID-19 Restrictions?

  SSRN Electronic Journal · 2023-01-01

  articleOpen access1st authorCorresponding
  PublisherDOI

• Disclosure of tax‐related critical audit matters and tax‐related outcomes

  Contemporary Accounting Research · 2023-11-21 · 37 citations

  articleOpen accessCorresponding

  Abstract Given that tax‐related critical audit matters (tax CAMs) were prevalent among accelerated filers (18.5% of observations) during the initial year of CAM disclosures, we examine whether an auditor's disclosure of tax CAMs is associated with variation in tax‐related financial reporting quality, tax avoidance, and tax‐related earnings management. Finding an association between tax CAMs and one of these tax outcomes would indicate that the new auditor reporting standard has indirectly affected investors. Examining the first year of CAM disclosures, we do not find that tax CAMs are associated with broad proxies of tax‐related audit or financial reporting quality (e.g., restatements, internal control weaknesses, comment letters) or tax avoidance (e.g., effective tax rates or book‐to‐tax differences). We do find that tax CAMs are associated with a modest increase in tax accrual quality, an increase in the reserve for unrecognized tax benefits, and a reduction in the likelihood of tax‐related earnings management. However, we do not find these tax CAM effects persist into the second year of CAM reporting. Our evidence is consistent with tax CAM disclosures having a modest but short‐lived effect on companies' reporting of tax accounts. Our findings should inform the PCAOB as they conduct their post‐implementation review of the new audit reporting standard.

  PublisherOA PDFDOI

• Did FASB Interpretation Number 48 (FIN 48) Affect Noninnovative Corporate Investment?

  Journal of the American Taxation Association · 2023-08-28 · 8 citations

  article1st authorCorresponding

  ABSTRACT As firms lower innovative investment in response to FASB Interpretation Number 48 (FIN 48), they choose between reallocating those funds to noninnovative investment, not changing noninnovative investment, or lowering noninnovative investment. Using a difference-in-differences research design, I provide evidence of the latter outcome. I also show that the results persist each year following FIN 48, are consistent across both types of noninnovative investment, and are more prominent among firms with declining research and development (R&amp;D) and among firms not previously under continuous audit. I also provide evidence that these effects are mitigated when managers have greater incentives to reallocate investment. My findings respond to Blouin and Robinson (2014) call to understand the real effects of FIN 48 by providing evidence that it lowers firms’ incentives for noninnovative investment.

  PublisherDOI

• <scp>IRS</scp> scrutiny and corporate innovation

  Contemporary Accounting Research · 2023-09-13 · 18 citations

  articleOpen access1st authorCorresponding

  Abstract The IRS administers tax laws enacted by Congress. As part of the IRS's duties, they often consider taxpayers' financial statements to help ensure accurate tax reporting and payments. We posit that enhanced financial statement disclosures of tax information under FASB Interpretation Number 48 (FIN 48) lead to more IRS scrutiny and alter the incentives for corporate innovation. Using patent applications as a measure of corporate innovation, we employ a difference‐in‐differences research design with publicly listed US firms as the treatment group and privately held US firms not subject to the disclosure requirements as the control group. We find robust evidence that, following the onset of FIN 48, the number of patent applications by publicly listed firms decreased between 15.4% and 24.3% relative to private firms. This decline in patent applications is attributable to incremental innovation, suggesting that firms lower innovation related to projects with tax benefits that are more likely to be scrutinized by the taxing authorities. These findings suggest that there are real effects of IRS scrutiny and, in particular, real effects of tax disclosures under FIN 48 on corporate innovation.

  PublisherOA PDFDOI

Frequent coauthors

• Stephen J. Lusch

  7 shared

• Christina Lewellen

  7 shared

• Katharine D. Drake

  University of Arizona

  6 shared

• Thomas C. Omer

  6 shared

• N. Bugra Ozel

  3 shared

• Christof Beuselinck

  Institut d'Economie Scientifique Et de Gestion

  3 shared

• Cinthia Valle Ruiz

  Université Catholique de Lille

  3 shared

• Erik Beardsley

  University of Illinois Urbana-Champaign

  3 shared

Labs

• Nathan GoldmanPI

Education

• Ph.D., Accounting

  University Name Not Provided

Awards & honors

• Hawaii Accounting Research Conference Best Reviewer (2021)