Accounting

Junfang (Zero) Deng is an assistant professor of accounting at the Oregon State University College of Business.

Prof. Deng completed a Ph.D. in business administration at the Pennsylvania State University in 2019. Prior to his doctoral studies, he was a Tax Associate at Ernst & Young. Prof. Deng has taught intermediate financial accounting and principles of taxation. He holds a CPA license in the state of New York.

Prof. Deng’s research focuses on international tax planning issues such as tax-motivated income shifting.

Accepted Papers:

“The Determinants of Segment-level Tax Expense Disclosure” with Fabio Gaertner, Dan Lynch, and Logan Steele. Conditionally accepted for publication at the Journal of the American Taxation Association

“Foreign Exchange Risk, Hedging, and Tax-Motivated Outbound Income Shifting.” Accepted for publication at the Journal of Accounting Research

Working Papers:

“Income Shifting and U.S. International Trade” with Rick Laux

“Why Are Book-Tax Differences Informative about the Persistence of Earnings?” with Rick Laux and Steve Kaplan