Petro Lisowsky - Boston University Questrom

Petro (Pete) Lisowsky is a Professor of Accounting at the Questrom School of Business at Boston University and an external research affiliate with the Norwegian Center for Taxation at the Norwegian School of Economics. He was an Associate Professor of Accounting at Boston University and the University of Illinois at Urbana-Champaign, and twice a Visiting Associate Professor at the MIT Sloan School of Management.

Lisowsky has research interests in U.S. and international corporate tax policy; tax reporting, disclosure, and organizational form; and financial reporting choices of private companies. His research has been published in several leading accounting journals. Lisowsky has taught various tax and financial accounting courses at the undergraduate, graduate, executive education, and doctoral student levels. He was an academic consultant to the Internal Revenue Service during 2005 – 2021, and worked at the U.S. Treasury Department Office of Tax Analysis, U.S. Defense Department, and Deloitte Tax LLP. He served as President of the American Taxation Association in 2022 – 2023.

Lisowsky holds a BBA and Master of Accounting degrees, both from the University of Michigan, and a PhD from Boston University. He is a licensed CPA.

Education

PhD, Boston University Questrom School of Business, 2008

MAcc, University of Michigan, 2002

BBA, University of Michigan, 2001

Selected Research Presentations

Albuquerque, a. , Bennett, B. , Lisowsky, P. , Wang, Z. The Effect of the Tax Cuts and Jobs Act on Payout Policies, European Institute for Advanced Studies in Management (EIASM), 2024

Donohoe, M. , Jang, H. , Lisowsky, P. Transmission of Tax Cuts through Banks, Bocconi University, 2024

Cobabe, M. , Huang, J. , Lisowsky, P. , Wu, K. The Impact of In-Person Communication in Resolving Tax Uncertainty with the IRS, American Taxation Association Midyear Meeting, 2024

Chiu, T. , Fischer, D. , Lisowsky, P. , Traini, S. Customer Tax Uncertainty and Supplier Investment, American Taxation Association Midyear Meeting, 2024

Lisowsky, P. Discussion of “How Effective are Emission Taxes in Reducing Air Pollution?”, London Business School-Stanford University Global Tax Conference, London, UK, 2023

Lisowsky, P. Does the Story Matter? Putting Financial Statement Numbers into Context Using XBRL Data, University of Texas at Austin, 2022

Lisowsky, P. Book Minimum Tax, Sidley Austin LLP, 2022

Lisowsky, P. Does the Story Matter? Putting Financial Statement Numbers into Context Using XBRL Data, Vienna University of Economics and Business, 2022

Lisowsky, P. , Casi, E. Does the Story Matter? Putting Financial Statement Numbers into Context Using XBRL Data, Annual Congress of the European Accounting Association, 2022

Lisowsky, P. Taxes and Investment: Evidence from the “Halloween Massacre” of 2006, American Taxation Association (ATA) Midyear Meeting, 2022

Lisowsky, P. , Burd, C. Does the Story Matter? Putting Financial Statement Numbers into Context Using XBRL Data, Financial Accounting and Reporting Section (FARS) Midyear Meeting, 2022

Publications

Ciconte, W., Donohoe, M., Lisowsky, P., Mayberry, M. (2024). “The predictive ability of tax contingencies for future income tax cash outflows”, Contemporary Accounting Research, 41 (1), 355-390

Casi-Eberhard, E., Lisowsky, P., Stage, B., Todtenhaupt, M. (2024). “Business model digitalization, competition, and tax savings”, SSRN Electronic Journal

Lisowsky, P., Ciconte, W., Donohoe, M., Mayberry, M. (2023). “The Predictive Ability of Tax Contingencies for Future Income Tax Cash Outflows”, Contemporary Accounting Research

Donohoe, M., Jang, H., Lisowsky, P. (2022). “Competitive Externalities of Tax Cuts”, Journal of Accounting Research, 60 (1), 201-259

Demeré, P., Donohoe, M., Lisowsky, P. (2020). “The economic effects of special purpose entities on corporate tax avoidance”, Contemporary Accounting Research

Lisowsky, P., Minnis, M. (2020). “The Silent Majority: Private U.S. Firms and Financial Reporting Choices”, Journal of Accounting Research, 58 (3), 547-588

Lisowsky, P., Donohoe, M., Mayberry, M. (2019). “The Effects of Competition from S Corporations on the Organizational Form Choice of Rival C Corporations””, Contemporary Accounting Research 1784-1823

Hopland, A., Lisowsky, P., Mardan, M., Schindler, D. (2018). “Flexibility in Income Shifting under Losses”, The Accounting Review, 93 (3), 163-183

Lisowsky, P., Minnis, M., Sutherland, A. (2017). “Economic Growth and Financial Statement Verification”, Journal of Accounting Research, 55 (4), 745-794

Klassen, K., Lisowsky, P., Mescall, D. (2017). “Transfer Pricing: Strategies, Practices, and Tax Minimization”, Contemporary Accounting Research, 34 (1), 455-493

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

Donohoe, M., Lisowsky, P., Mayberry, M. (2015). “WHO BENEFITS FROM THE TAX ADVANTAGES OF ORGANIZATIONAL FORM CHOICE?”, National Tax Journal, 68 (4), 975-997

Beck, P., Lisowsky, P. (2014). “Tax Uncertainty and Voluntary Real-Time Tax Audits”, The Accounting Review, 89 (3), 867-901

Lennox, C., Lisowsky, P., Pittman, J. (2013). “Tax Aggressiveness and Accounting Fraud”, Journal of Accounting Research, 51 (4), 739-778

Lisowsky, P., Robinson, L., Schmidt, A. (2013). “Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity?”, Journal of Accounting Research, 51 (3), 583-629

Lisowsky, P. (2010). “Seeking Shelter: Empirically Modeling Tax Shelters Using Financial Statement Information”, The Accounting Review, 85 (5), 1693-1720

Lisowsky, P. (2009). “Inferring U.S. Tax Liability from Financial Statement Information”, Journal of the American Taxation Association, 31 (1), 29-63

Lisowsky, P., Boynton, C., William, T. (2008). “E-File, Enterprise Structures, and Tax Compliance Risk Assessment”, Tax Notes 1069-1078

Lisowsky, P., Trautman, W. (2007). “Book-Tax Consolidation, Rates of Return, and Capital Structure”, Tax Notes 1043-1071

Lisowsky, P., Boynton, C., Mills, L. (2004). “Consolidation Anomalies in Form 1120 Corporate Tax Return Data”, Tax Notes 405-417