---

---

Biography

Professor Kerr graduated with a PhD from Columbia University. Prior to joining the School of Accountancy at BYU, Professor Kerr was faculty at both The Ohio State University and Baruch College - City University of New York (CUNY). He has taught courses in taxation at both the graduate and undergraduate level.

Professor Kerr's research spans taxation, the information environment, equity and debt markets, and asset liquidity, often with a focus on the international setting. His research has been published in leading accounting, business, and tax journals, including the Journal of Accounting & Economics, The Accounting Review, Management Science, Contemporary Accounting Research, and the Journal of the American Taxation Association.

Prior to pursuing an academic career, Professor Kerr worked in the Seattle office of Grant Thornton LLP in both their Strategic Federal Tax Services (SFTS) consulting and federal and state tax compliance groups. In his spare time, Professor Kerr enjoys being in the outdoors with his wife and four daughters, reading, woodworking, and beekeeping.

Education

• Doctor of Philosophy, Accounting, Columbia University, 2013
• Master of Philosophy, Accounting, Columbia University, 2011
• Bachelor of Science, Accounting, Brigham Young University, 2006
• Master of Accountancy, Taxation, Brigham Young University, 2006

Selected Publications

• "The General Anti-Avoidance Rule", Contemporary Accounting Research, 2024
• "Corporate Governance and Tax Avoidance: Evidence from Governance Reform", Journal of Accounting and Public Policy, 2024
• "The ChatGPT artificial intelligence chatbot: How well does it answer accounting assessment questions?", Issues in Accounting Education, AAA, 2023
• "How Do Firms Use Cash Tax Savings? A Cross-Country Analysis", The Journal of the American Taxation Association, Volume 44, 2022
• "Illiquidity and Price Informativeness", Management Science, 2020
• "The Value Relevance of Taxes: International Evidence on the Proxy for Profitability Role of Tax Surprise", Journal of Accounting & Economics, 2019
• "Transparency, Information Shocks, and Tax Avoidance", Contemporary Accounting Research, 2019
• "Earnings Announcements, Information Asymmetry, and Timing of Debt Offerings", The Accounting Review, 2015

Experience

Academic - Post-Secondary

• Assistant Professor, The Ohio State University, Fisher College of Business, 2017–2022
• Visiting Assistant Professor, The Ohio State University, Fisher College of Business, 2017–2017
• Assistant Professor, Baruch College – CUNY, Zicklin School of Business, 2013–2017

Professional

• Senior Associate, Grant Thornton LLP, Strategic Federal Tax Services (SFTS) Consulting Group, 2008–2008
• Associate, Grant Thornton LLP, Strategic Federal Tax Services (SFTS) Consulting Group, 2007–2008
• Associate, Grant Thornton LLP, Federal and State Income Tax Compliance Group, 2006–2007

Languages

• Japanese

Certificates and Licenses

• Certified Public Accountant (CPA), Inactive — State of Washington — 2006