Biography

Research

I am primarily interested in archival tax research with focus on international tax, especially transfer pricing and the effect of taxes on capital markets.  My research has been focused on the role of transfer pricing, tax shelters and corporate tax aggressiveness in capital markets. I am also interested in topics in financial accounting involving capital markets.

Teaching

I have previously taught undergraduate and graduate courses in taxation for both Canadian and U.S, Federal Taxation.  Additionally, I have taught professional courses involving taxation and financial accounting for the Ontario Institute of Chartered Accountants.

Research

Published Papers

Mescall, Devan and Kenneth J. Klassen. 2018. “How Does Transfer Pricing Risk Affect Premiums in Cross-Border Mergers and Acquisitions. Contemporary Accounting Research. 35 (2):830-865.

Klassen, Kenneth J., Petro Lisowsky, and Devan Mescall. 2017. "Transfer pricing: Strategies, practices, and tax minimization." Contemporary Accounting Research 34(1): 455-493.

Mescall, Devan, Fred Phillips, and Regan N. Schmidt. 2017. "Does the Accounting Profession Discipline Its Members Differently After Public Scrutiny?."Journal of Business Ethics 142 (2): 285-309.

Klassen, K., P. Lisowsky, and D. Mescall. 2016. "The Role of Auditors, Non-Auditors, and Internal Tax Departments in Corporate Tax Aggressiveness." The Accounting Review 91 (1): 179 -205.

Hoopes, J., D. Mescall and J. Pittman. 2012. Do IRS audits deter corporate tax avoidance? The Accounting Review, 87 (5). 1603-1639

Klassen, K. and D. Mescall. 2012. Investor taxes and equity prices: Using income trusts in a cross-sectional analysis.  The Canadian Tax Journal.,60 (3). 533-566

Research Tools and Data

Klassen, Lisowsky and Mescall (2015) – Transfer Pricing Survey Instrument

Undergraduate Courses Taught at the Edwards School of Business

Comm 406  – Introduction to Canadian Income Taxation

Comm 407  – Advanced topics in Income Taxation

Graduate Courses Taught at the Edwards School of Business

MPAcc 816 – Taxation I

I would like to thank the CICA for their support of the Edwards School of Business students in these courses.  The Canadian Institute of Chartered Accountants (CICA) is pleased to provide professors and students with complimentary access to the online tax research databases available in its Tax Suite Premium product. Visit the CAstore for more information on tax research.