Adam Olson

Headshot of Adam Olson, PhD, CPA

Adam Olson, PhD, CPA

Assistant Professor, Department of Accounting

326 Carl H. Lindner Hall

513-556-4647

Adam Olson received a bachelor's 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.

Download vita.

Teaching Interest

Taxation

Research Interest

How tax and accounting impacts business decisions and outcomes.

Awards | Honors

Organization: Lindner College of Business

Name: Deans List of Teaching Excellence

Year Received: 2017

Organization: Lindner College of Business

Name: Deans List of Teaching Excellence

Year Received: 2016

Education

Institution: Texas A&M University

Major: Accounting

Completed: 2015

Degree: PhD

Institution: University of Texas at Austin

Major: Accounting

Completed: 2008

Degree: Other

Institution: Brigham Young University

Major: Economics

Completed: 2007

Degree: BA

Published Contributions

Adam Olson, Sean McGuire, Stevanie Neuman, Thomas Omer,  (2016). Do Investors Use Prior Tax Avoidance when Pricing Tax Loss Carryforwards?. Journal of the American Taxation Association, 27-49.

Adam Olson, Brant Christensen, Thomas Omer,  (2015). The Role of Audit Firm Expertise and Knowledge Spillover in Mitigating Earnings Management through the Tax Accounts. Journal of the American Taxation Association, 3-36.

Accepted Contributions

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

Research in progress

Title: An Examination of Tax Lobbyist Knowledge and Connections

Description: We hand collect data about the connections lobbyists have with each other and with members of congress. We then examine how those connections impact their lobbying.

Status: On-Going

Research Type: Scholarly

Title: Examining Tax Lobbying in a Competitive Environment:  A Game Theory Approach

Description: Prior research has documented large returns to tax lobbying and the ability to free ride on competitors’ tax lobbying. These results raise the three competing questions:  why do firms not lobby more to receive large returns, why do firms lobby at all if they can free ride, and why do firms lobby when doing so can assist their competitors? We use a game theoretic model to examine tax lobbying in a competitive environment.

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: Geographic Dispersion and Tax Outcomes

Description: We examine the relationship between firm geographic dispersion and their tax outcomes.

Status: On-Going

Research Type: Scholarly

Title: How Do Firms Get into Tax Lobbying? An Examination of the Tech Industry

Description: In a case study, we examine how firms get into tax lobbying.

Status: Planning

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: Is it who or what you know in tax lobbying?

Description: We examine whether what you know or who you know matters more in tax lobbying and other lobbying issues.

Status: Writing Results

Research Type: Scholarly

Presentations

Title: Examining Tax Lobbying in a Competitive Environment:  A Game Theory Approach

Organization: American Accounting Association

Location: National Harbor, MD

Year: 2018

Title: Examining Tax Lobbying in a Competitive Environment:  A Game Theory Approach

Organization: Brigham Young University

Location: Provo, UT

Year: 2017

Title: Why Help Your Competitors? A Game Theory Examination of Tax Lobbying

Organization: Midwest Economics Association

Location: Cincinnati, OH

Year: 2017

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

Organization: Ball State University

Location: Muncie, IN

Year: 2016

Title: An Examination of Accounting for Income Tax Failures

Organization: Brigham Young University

Location: Provo, UT