Jim Seida

Academic Director of the Master of Science in Accountancy Program, Associate Professor

Accountancy

Biography

Jim Seida investigates how tax and non-tax considerations affect decisions by individuals and firms. He has published in The Accounting Review, Journal of Accounting and Economics, The Journal of the American Taxation Association, National Tax Journal, Tax Notes, and Issues in Accounting Education. In 2003, he testified in front of the Senate Committee on Finance regarding the tax information Enron disclosed in its annual reports. His research has also been cited by the U.S. Treasury Department report on the taxation of international income.

Seida teaches in the courses on tax planning and multi-jurisdictional taxation. Seida received his PhD in Accounting from Texas A&M University, MSA from the University of Illinois, and a BS in Accounting from Arizona State University. He was a tax professional with KPMG.

Background

Education

BS, Arizona State University
MS, University of Illinois
Ph D, Texas A&M University

Expertise

Income Tax, Corporate Tax, and Accounting for Income Taxes

Publications

Modeling and interpreting regressions with interactions

Jeffery Burks
David Randolph
Jim Seida

Journal of Accounting Literature

June

2019

Balancing Tax and Financial Reporting Objectives: Effective Tax Planning Within the Property and Casualty Insurance Industry

Jim Seida
David Randolph

Issues in Accounting Education

2007

Quantifying the Costs of Intertemporal Income Shifting: Theory and Evidence from the Property & Casualty Insurance Industry

Jim Seida
D. Randolph
G. Salamon

The Accounting Review, American Accounting Association

2005

Do Holding Period Tax Incentives Affect Earnings Release Period Selling Activity of Individual Investors?

Jim Seida
David Hurtt

The Journal of the American Taxation Association

Vol. 26 (no. 2)

2004

Effective Tax Rate Changes and Earnings Stripping Following Corporate Inversion

Jim Seida
W. Wempe

National Tax Journal

2004

View All Publications

Presentations

Do Holding Period Tax Incentives affect Earnings-Release Period Market Activity? Evidence from IPOs, Texas A&M Former Student Confeence (2013)
The Influence of Naive Investors on Equity Prices: The Case of Pension Disclosures, Texas A&M University (2004)
Investors' and managers' reactions to corporate inversions, University of Notre Dame (2003)
Tax-motivated income shifting: Evidence from the property-casualty insurance industry, University of Iowa (2002)
Tax-motivated income shifting: Evidence from the property-casualty insurance industry, University of Texas (2002)
Detecting the effect of taxes on investors' portfolio decisions: Evidence from selling activity following earnings announcements, Annual Meeting of the American Accounting Association (2001)
Taxable income management: Evidence from the property-casualty insurance industry following the Tax Reform Act of 1986, Annual Meeting of the American Accounting Association (2001)
A test of the dividend clientele theory via the trading reaction to dividend increases, JATA Research Conference (2001)
Detecting the effect of taxes on investors' portfolio decisions: Evidence from selling activity following earnings announcements, Louisiana State University (2001)
Detecting the effect of taxes on investors' portfolio decisions: Evidence from selling activity following earnings announcements, University of Arizona (2001)
Taxable income management: Evidence from the property-casualty insurance industry following the Tax Reform Act of 1986, University of Notre Dame (2001)
Taxable income management: Evidence from the property-casualty insurance industry following the Tax Reform Act of 1986, Indiana University (2000)

Awards

Master of Science in Accountancy Dincolo Outstanding Professor Award (2020)
Master of Science in Accountancy Dincolo Outstanding Professor Award (2018)
Master of Science in Accountancy Dincolo Outstanding Professor Award, Mendoza College of Business (2016)
Distinguished Graduate Accountancy Faculty Award (2004)
James Dincolo Undergraduate Accountancy Teaching Award (2004)

Media

CNBC, Here's how Amazon wins the tax war with Trump (2018)