Faculty & Staff Directory

Stephen Lusch

Associate Professor
Academic Director, Neeley Fellows
Accounting Department


  • PhD, University of Arizona
  • MS, University of Notre Dame
  • BBA, Texas Christian University

Areas of Expertise/Research

  • Federal Taxation
  • State and Local Taxation
  • Tax Policy
  • Taxes and Business Strategy

Selected Publications

  • Finley, Andrew R., Curtis Hall, Erica Harris, and Stephen J. Lusch. “The Effect of Corporate Donors on Non-profit Operating Performance” Journal of Business Ethics 172 (3): 463-485. 
  • Drake, Katharine D., Russ Hamilton, and Stephen J. Lusch. 2020. “Are Declining Effective Tax Rates Indicative of Tax Avoidance: Insight from Effective Tax Rate Reconciliations” Journal of Accounting and Economics 70 (1): 101317. 
  • Drake, Katharine D., Stephen J. Lusch, and Jim Stekelberg. 2019. “Does Tax Risk Affect Investor Valuation of Tax Avoidance?” Journal of Accounting, Auditing, and Finance 34 (1): 151–176. 
  • Drake, Katharine D., Nathan C. Goldman, and Stephen J. Lusch. 2016. “Do Income Tax Related Deficiencies in Publicly Disclosed PCAOB Part II Reports Influence Audit Client Financial Reporting of Income Tax Accounts?” The Accounting Review 91 (5): 1411–1439.
  • Finley, Andrew, Stephen J. Lusch, and Kirsten Cook. 2015. “The Effectiveness of the R&D Tax Credit: Evidence from the Alternative Simplified Credit.” Journal of the American Taxation Association 37 (1): 157–181.