Pete Frischmann

Associate Professor


Office: 541-737-2613

Austin Hall

Austin Hall 417

2751 SW Jefferson Way

2751 SW Jefferson Way
Corvallis, OR 97331

Profile Field Tabs

At OSU
Affiliated with: 
College of Business
Beyond OSU
Education: 

B.S. in accounting, Utica College of Syracuse University

MBA, University of Michigan

Ph.D., Arizona State University

Employment: 

Before pursuing his academic career, Peter J. Frischmann was a manager with Ernst and Young in Phoenix, Ariz. He is a CPA.

Frischmann’s research focuses on taxation and the interaction of taxation and financial reporting. He has been named as an outstanding faculty member by Business Week’s Best Business Schools and has published in such journals as the Journal of Accounting and Economics, the Journal of the American Taxation Association and National Tax Journal. His work has been honored by the Financial Accounting Standards Board as research addressing issues relevant to the FASB and containing conclusions likely to benefit their decision-making process.

My Publications

Journal Articles


P. Frischmann, Santhanakrishnan, M., and Pumphery, L. (Kitty), “An Expanded Approach to Teaching the Statement of Cash Flows and Free Cash Flow Estimation”, Advances in Accounting EducationEmerald, 2015.

P. Frischmann, “Schedule UTP: Stock Price Reaction and Financial Reporting Consequences; Discussant’s Comments”, Journal of the American Taxation Association, vol. 35-1, no. Spring, 2013, pp. pp 49-51, 2013.

P. Frischmann, Plewa, F., and Santhanakrishnan, M., “A longitudinal perspective of nonarticulation in the statement of cash flows”, Academy of Accounting and Financial Studies Journal, vol. 14, no. 3, p. 11, 2010.

R. Boes and Frischmann, P., “A conceptual approach to the individual NOL deduction”, CPA Journal, 2010.

P. Frischmann, Shevlin, T., and Wilson, R., “Economic Consequences of Increasing the Conformity in Accounting for Uncertain Tax Benefits”, Journal of Accounting and Economics, vol. 46, no. 2-3, pp. 261-278, 2008.

S. Boylan and Frischmann, P., “Experimental Evidence on the Role of Tax Complexity in Investment Decisions”, Journal of the American Taxation Association, vol. Fall, 2006, no. Volume 28, Number 2, pp. 69-88, 2006.

P. Frischmann, Boes, R., and Davidson, A., “Mutual Funds Before and After Tax Returns: The Case of Tax Clientele”, Journal of the International Academy for Case Studies, vol. Volume 11, no. No. 1; No. 2, pp. No. 1: 117-126; No. 2: 89-106, 2005.

P. Frischmann, “State-Sponsored College §529 Plans: An Analysis of Factors that Influence Investors' Choice; Discussant's Comments”, Journal of the American Taxation Association, vol. 27, pp. 51-54, 2005.

Q. Cheng, Frischmann, P., and Warfield, T., “The Market Perception of Corporate Claims”, Research in Accounting Regulation, vol. 16, 2003.

P. Frischmann, Kimmel, P., and Warfield, T., “Innovation in Preferred Stock: Current Developmenta and implications for Tax Policy and Financial Reporting”, Accounting Horizons, vol. 13, no. 3, pp. 201-218, 1999.

P. Frischmann and Frees, E., “Demand for Services: Determinants of Tax Preparation Fees”, Journal of the American Taxation Association, vol. Supplement, no. May, 1999, pp. 1-23, 1999.

P. Frischmann and Warfield, T., “Multiple Motivations and Effects: The Case of Trust Preferred Stock”, Issues in Accounting Education, vol. 14, no. 2, pp. 269-284, 1999.

P. Frischmann and Gupta, S., “New Evidence on Participation in Individual Retirement Accounts (IRAs)”, Journal of the American Taxation Association, vol. 20, no. Fall, pp. 57-82, 1998.

P. Frischmann, “Real Time Classroom Tax Planning Using Experimental Markets”, Issues in Accounting Education, vol. 11, no. 2, pp. 281-296, 1996.

P. Frischmann, Kimmel, P., and Warfield, T., “Innovative Forms of Preferred Stock: Debt or Equity?”, Commercial Lending Review, vol. 10, no. 4, pp. 14-27, 1995.

P. Frischmann and Grasso, L., “Measuring Horizontal Equity: A Regression Approach”, Journal of the American Taxation Association, vol. 14, no. 2, pp. 123-133, 1992.

P. Frischmann and Christian, C., “Attrition in the Statistics of Income Panel of Individual Returns”, National Tax Journal, vol. 42, no. 4, pp. 14-27, 1989.

Conference Papers


F. Plewa, Frischmann, P., and Santhanakrishnan, M., “Sources of Nonarticulation in Cash Flow Statements”, presented at the 2008, Sarasota, FL, 2008.

Presentations


P. Frischmann, Wang, D., and Lin, K. - C., “Analyst Reaction to Nonarticulation in the Statement of Cash Flows”, 2017 Western Regional Meeting of the American Accounting Association. San Francisco, CA, 2017.

P. Frischmann and Tree, D., “Who is Afraid of the Big Bad Wolf? The Effects of Schedule UTP”, 2017 Southwestern Regional Meeting of the American Accounting Association. Little Rock, Arkansas, 2017.

P. Frischmann, “Discussant's Comments: Does Tax Management Play a Role in Sustaining a Competitive Advantage?”, University of Muenster: 6th European Institute for Advanced Studies in Management Conference on Current Research in Taxation. Bonn, Germany, 2016.

P. Frischmann and Barrick, J., “Corporate taxes and lobbying: Getting a seat at the table.”, 6th European Institute for Advanced Studies in Management Conference on Current Research in Taxation. Bonn, Germany, 2016.

P. Frischmann and Barrick, J., “Corporate taxes and lobbying: Getting a seat at the table.”, 2016 Western Regional Meeting of the American Accounting Association. Seattle, WA, 2016.

P. Frischmann, “Discussant - – Trade-Offs Between Tax and Financial Reporting Benefits: Evidence from Taxable Acquisitions”, American Accounting Association Annual Meeting. Chicago, Ill, 2015.

P. Frischmann, “Discussant - The relevance of tax information in other comprehensive income”, American Accounting Association Annual Meeting. Atlanta, 2014.

P. Frischmann, “Schedule UTP: Reducing Tax Return Uncertainty or Increasing Financial Statement Engineering?”, Accounting Workshop. Corvallis, OR, 2012.

P. Frischmann, “Material Weaknesses and the Market Valuation of Unrecognized Tax Benefits”, Western Regional Meeting. Vancouver, WA, 2012.

P. Frischmann, “Schedule UTP: Stock Price Reaction and Financial Reporting Consequences”, Journal of the American Taxation Association (JATA). New Orleans, LA, 2012.

P. Frischmann, “Discussant - A Constitutional Right to a State Tax Deduction”, Western Regional Meeting - AAA. Orange County, 2011.

P. Frischmann, “Discussant - Disclosure Decisions Regarding Permanently Reinvested Foreign Earnings”, Western Regional Meeting - AAA. Orange County, 2011.

P. Frischmann, “Academic Perspective”, Accounting Career Vision Seminar. Pocatello, ID, 2010.

P. Frischmann, “Discussant - Earnings Management Disclosures”, Western Region - American Accounting Association. Portland, Oregon, 2010.

P. Frischmann, “Nonarticulation in the Statement of Cash Flows: Implications for Education and Practice”, Western Region - American Accounting Association. Portland, Oregon, 2010.

P. Frischmann, “Nonarticulation in the Statement of Cash Flows: Implications for Education and Practice”, Accounting Department Brown Bag Luncheon. Pocatello, ID, 2010.

P. Frischmann, “A Longitudinal Perspective on Nonarticulation in the Statement of Cash Flows”, Northwest Accounting Research Group. Levenworth, Washington, 2008.

P. Frischmann, “Sources on Nonarticulation in Cash Flow Statements”, Western Regional Meeting. San Francisco, California, 2008.

P. Frischmann, “FIN 48 - Disclosure of the Tax Cushion”, 49th Idaho State Tax Institute. Pocatello, Idaho, 2007.

P. Frischmann, “Sources of Nonarticulation in Cash Flow Statements”, Northwest Accounting Research Group. Lake Chelan, WA, 2006.

P. Frischmann, “Experimental Evidence on the Role of Tax Complexity in Investment Decisions”, Annual Meeting. San Francisco, 2005.

P. Frischmann, “Experimental Evidence on the Role of Tax Complexity in Investment Decisions”, Accounting Research Workshop. Provo, UT, 2005.

P. Frischmann, “Experimental Evidence on the Role of Tax Complexity in Investment Decisions”, Fall, 2004 Northwest Accounting Research Group. Levenworth, WA, 2004.

P. Frischmann, “Mutual Funds Before and After Tax Returns: The Case of Tax Clientele”, Western Casewriter's Association. Palm Spring, CA, 2004.

P. Frischmann, “Mutual funds before and after tax returns: The case of tax clientele”, 2003 Western Regional Meeting. Colorado, 2003.

D. Beard and Frischmann, P., “Introduction of critical and analytical thinking in an accounting programming through advanced CIS courses”, American Accounting Association Western Regional Meeting. Breckenridge CO, 2003.

Miscellaneous


P. Frischmann and Kimmel, P., “Innovation in Preferred Stock: Current Developments and Implications for Tax Policy and Financial Reporting Synopsis”, Financial Accounting Standard’s Board Research Supplement. 2000.

P. Frischmann, “The Effect of Tax Policy on Charitable Contributions: The Case of Nonitemizing Taxpayers; Discussant’s Comments”, Journal of the American Taxation Association, vol. 19, no. Supplement. pp. 21-26, 1997.

P. Frischmann, “Tax Return Preparers and Tax Evasion: Discussant's Comments”, University of Illinois Tax Research Symposium IV. pp. 3-6, 1997.

Books


P. Frischmann, The Taxes Small Businesses Pay. Washington, D.C.: , 1995.