Adam Olson

Adam John Olson

Assistant Professor

Professional Summary

Adam Olson received a bachelors degree in economics from Brigham Young University, a masters degree in accounting from the University of Texas at Austin, and a PhD in accounting from Texas A&M University. He enjoys research and teaching and spends his spare time with his wife and four sons.

Education

Ph D, Texas A&M University 2015 (Accounting)

MPA - Masters of Public Accounting, University of Texas at Austin 2008 (Accounting)

BA, Brigham Young University 2007 (Economics)

Research and Practice Interests

How tax and accounting impacts business decisions and outcomes.

Publications

Published Abstracts

Olson, Adam;John Barrick;Jenny Brown An Examination of Tax Lobbyist Knowledge and Connections .[Abstract]

Olson, Adam;Connie Weaver;Frances Tice Examining Tax Lobbying in a Competitive Environment: A Game Theory Approach .[Abstract]

Olson, Adam;Gary Thurgood Examining the Academic Labor Market .[Abstract]

Olson, Adam;Stevie Neuman;Raynolde Pereira Geographic Dispersion and Tax Outcomes .[Abstract]

Olson, Adam;John Barrick How Do Firms Get into Tax Lobbying? An Examination of the Tech Industry .[Abstract]

Ordyna, Paul;Olson, Adam Investors and Boards Reactions to Accounting for Income Tax Failures .[Abstract]

Olson, Adam;John Barrick;Jenny Brown Is it who or what you know in tax lobbying? .[Abstract]

Other Publications

Ahmed, Anwer; Christensen, Brant; Olson, Adam; Yust, Chris Déjà vu: The Effect of Executives and Directors with Prior Banking Crisis Experience on Bank Outcomes around the Global Financial Crisis . Contemporary Accounting Research

Olson, Adam; McGuire, Sean; Neuman, Stevanie; Omer, Thomas (2016. ) Do Investors Use Prior Tax Avoidance when Pricing Tax Loss Carryforwards? .38 (2 ) , Journal of the American Taxation Association

Olson, Adam; Christensen, Brant E; Omer, Thomas (2015. ) The Role of Audit Firm Expertise and Knowledge Spillover in Mitigating Earnings Management through the Tax Accounts .37 (1 ) , Journal of the American Taxation Association

Additional Publications

Presentations

Invited Presentations

Ordyna, Paul E; Olson, Adam (11-18-2016. ) Investors and Boards Reactions to Accounting for Income Tax Failures .Ball State University, Muncie, IN. Workshop. .

Honors and Awards

12-2017 Deans List of Teaching Excellence Level:College Type:Teaching

12-2016 Deans List of Teaching Excellence Level:College Type:Teaching

Service

Faculty Meetings (Attend and participate in regular faculty meetings. ) Attendee, Meeting Type:Departmental Service Level:Department 08-15-2016

Research Committee (Help plan research workshops and other research related items within the accounting department. ) Committee Member Type:Departmental Service Level:Department 08-15-2016

Tax Curriculum Committee (Suggest changes to and support the tax curriculum at UC. ) Committee Member Type:Departmental Service Level:Department 08-15-2016

Lindner Research Excellence Committee (Assist the promoting and encouraging quality academic research in the College. ) Committee Member Type:University/College Service Level:University 08-25-2017 -08-2018

MBA Student Capstone Project Advisers (Advising a group of MBA students on their capstone project with Citi Bank. ) Faculty Advisor Type:University/College Service Level:University 12-01-2016 -05-2017

MBA Student Capstone Project Reviewer (Reviewed and graded an MBA student"s capstone project report. ) Student Project Reviewer Type:University/College Service Level:University -10-01-2016

American Taxation Association - Tax Policy Committee (Assist committee chair with efforts to inform tax policy. ) Committee Member Type:Prof. Org. Level:Service to Professional Associations 05-2018

Journal of the American Taxation Association (Review papers for the Journal of the American Taxation Association as needed. ) Reviewer, Ad Hoc Reviewer Type:Prof. Org. Level:Service to Professional Associations 10-2017

Journal of International Accounting, Auditing, and Taxation (Review papers for the Journal of International Accounting, Auditing, and Taxation. ) Reviewer, Ad Hoc Reviewer Type:Prof. Org. Level:Service to Professional Associations 07-25-2017

American Accounting Association - ATA Annual Meeting Committee (Review papers submitted for the American Taxation Association"s section of the American Accounting Associations annual meeting. Determine which papers to accept for the conference and likely discuss a paper at the conference. ) Committee Member Type:Prof. Org. Level:Service to Professional Associations 01-03-2017

American Taxation Association (Help organize and run our sections mid year meeting, JATA. Help select papers for the conference. ) Committee Member Type:Prof. Org. Level:Service to Professional Associations 06-30-2017 -02-2018

Professional Affiliation

2011: American Accounting Association, International

2011: The tax arm of the American Accounting Association. It provides support, journals, and conferences for tax researchers. American Taxation Association, International

Courses Taught

INDTAXPLANNING

INDTAXPLANNING

INTROTOTAX

INTROTOTAX

INTROTOTAX

IND TAX PLANNING

IND TAX PLANNING

INTRO TO TAX

INTRO TO TAX

INTRO TO TAX

Other Information

Research in progress

Title:Deja Vu: The Effect of Executives and Directors with S&L Crisis Experience on Bank Outcomes around the Global Financial Crisis

Description:Anecdotal and empirical evidence suggest virtually no one anticipated the global financial crisis (GFC). However, bank executives and directors with previous experience leading banks through a crisis may have been better able to anticipate and effectively respond to the GFC. We examine whether bank performance and risk taking are affected by having executives or directors who previously served as bank executives or directors during the banking crises of the 1980ís and early 1990ís. Controlling for executive and director characteristics such as age and general experience, we find banks led by executives and directors with previous bank crisis experience exhibit stronger performance and lower risk taking immediately before and during the GFC. Our results are robust to additional specifications and analysis including using propensity-score matched samples. Collectively, our results suggest these individuals were able to learn from prior crisis experience and at least partially mitigate the negative effects of the GFC.

Status:On-Going

Research Type:Scholarly

Title:Examining the Academic Labor Market

Description:We examine the accounting academic labor market.

Status:On-Going

Research Type:Scholarly

Title:Investors and Boards Reactions to Accounting for Income Tax Failures

Description:We examine stock market reactions and CFO turnover after material control weaknesses and restatements due to accounting for income taxes. Prior research provides mixed evidence about the seriousness of these accounting failures. We find evidence consistent with the stock market treating accounting for income tax failures the same as other accounting failures. We then find evidence that CFO turnover is less than expected after accounting for income tax control weaknesses but more than expected after accounting for income tax restatements. Additional analysis suggests that this pattern of CFO turnover is not due simply to the complexity of accounting for income taxes, but rather other idiosyncrasies of accounting for income taxes such as timing and in house talent.

Status:Writing Results

Research Type:Scholarly

Title:Socioemotional Wealth and Family Firm Performance

Description:Prior research has shown that family firms differ from non-family firms across various dimensions (Gomez-Mejia et al. 2011). Yet despite these differences in behavior, prior research has found mixed results regarding differences in performance (Sacristan-Navarro et al. 2011). By examining situations where incentives from the socioemotional and financial wealth of the family firm align (misalign), we find situations where family firms should outperform (underperform) their non-family counterparts. Using a large sample of European firms from 2002 to 2010, we find results consistent with our hypotheses. These findings add to the family firm literature by identifying situations where family firms perform better and situations where family firms perform worse than other firms. They also further our understanding socioemotional wealth and give context to the relationship between socioemotional wealth and financial wealth.

Status:On-Going

Research Type:Scholarly

Title:The Consequences of Executive Focus on Support Activities: Evidence from Executive Influence on Firm Tax Strategy

Description:Executive focus on support activities (support focus) could represent either a lack of focus on core activities or an ability to focus on multiple things at once. Using executive influence on firm tax strategy (Dyreng et al. 2010) as a proxy for support ,

Contact Information

326 Carl H. Lindner Hall
Phone: 513-556-4647
Fax: 513-556-6278
olsonam@ucmail.uc.edu