
Petro Lisowsky
Associate Professor, Accounting
Petro (Pete) Lisowsky is an Associate 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 formerly an Associate Professor of Accounting at the University of Illinois at Urbana-Champaign and twice a Visiting Associate Professor at the MIT Sloan School of Management (2015 – 2016 and 2023).
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, 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