Zero Deng

Assistant Professor
Send an Email

Office: 541-737-6044

Austin Hall

Austin Hall 428

2751 SW Jefferson Way

2751 SW Jefferson Way
Corvallis, OR 97331

Profile Field Tabs

At OSU
Affiliated with: 
College of Business
Research/Career Interests: 

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.

Published Papers:

“Foreign Exchange Risk, Hedging, and Tax-Motivated Outbound Income Shifting.” 2020. Published in the Journal of Accounting Research 58 (4), 953-987

“Proprietary Costs and the Reporting of Segment-Level Tax Expense” with Fabio Gaertner, Dan Lynch, and Logan Steele. 2021. Published in the Journal of the American Taxation Association 43 (1), 1-26

Accepted Papers:

"Income Shifting and U.S. International Trade in Goods Statistics" with Rick Laux. Accepted for publication at the Journal of Accounting and Public Policy

My Publications

Journal Articles


J. Deng, Steele, L., Lynch, D., and Gaertner, F. B., “Proprietary Costs and the Reporting of Segment-level Tax Expense”, Journal of the American Taxation Association, vol. 43, no. 1, pp. 1-26.

J. Deng, “Foreign Exchange Risk, Hedging, and Tax-Motivated Outbound Income Shifting”, Journal of Accounting Research, vol. 58, no. 4, pp. 953-987.