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University of Nebraska–Lincoln


Tom Kubick Photo

Tom Kubick

Ellsworth L. Fulk Chair and Professor of Accountancy
HLH 435 T
P.O. Box 880488
Lincoln, NE 68588-0488
(402) 472-2337
Tom Kubick Photo
Ph.D., University of Nebraska-Lincoln 2011
M.P.A., University of Nebraska-Lincoln 2008
B.S.B.A., University of Nebraska-Lincoln 2005
Areas of Expertise
  • Taxation
  • Financial Accounting
  • Executive Compensation
  • Incentives
Research Interests
  • Tax and Financial Accounting
  • Fulk Faculty Chair in Accounting

Professor Kubick researches issues primarily related to taxation, corporate finance, corporate governance, and incentives. Professor Kubick’s research has been published in top-tier academic journals such as The Accounting ReviewJournal of Accounting and EconomicsManagement Science, and Review of Accounting Studies. His research is frequently featured at national conferences, and he currently serves on the editorial boards of Accounting Horizons, Journal of Business Finance and Accounting, and Journal of International Accounting Research.


Professor Kubick teaches principles of taxation (ACCT 312), corporate taxation (ACCT 813), and a doctoral seminar in empirical tax research (ACCT 995). His hometown is Lincoln, NE and he received his Bachelor’s, Master’s, and Doctoral degrees from the University of Nebraska-Lincoln. Prior to joining the College of Business in July 2019, he was an Associate Professor of Accounting at the University of Kansas. He holds numerous professional designations including the Chartered Financial Analyst (CFA), Certified Public Accountant (CPA), Chartered Alternative Investment Analyst (CAIA), Certified Management Accountant (CMA), Certified Financial Planner (CFP), and Certified Fraud Examiner (CFE).


"Principles of Taxation for Business and Investment Planning" (2023) Sally Jones, Shelley Rhoades-Catanach, Sandra Callaghan and Thomas R. Kubick. 26th Edition. McGraw-Hill.

Journal Articles

“Mitigating Risk-Shifting in Corporate Pension Plans: Evidence from Stakeholder Constituency Statutes” with Amy Garman. Forthcoming in Journal of Accounting and Economics.

“CEO Incentives for Risk-Taking and Compensation Duration” with John Robinson and Laura Starks. Forthcoming in The Accounting Review.

“CEO Tax Burden and Debt Contracting” with Brandon Lockhart and Dave Mauer. Forthcoming in Review of Accounting Studies.

“Industry Tournament Incentives and Debt Contracting” with Brandon Lockhart and Dave Mauer. Forthcoming in Review of Quantitative Finance and Accounting.

“Economic Consequences of Expanding Sales Tax Nexus: Evidence from Stock Price Reactions to the Wayfair Decision” with Tom Omer and Courtney Yazzie. Forthcoming in Journal of Accounting and Public Policy.

"Judicial Ideology and Debt Contracting" with Brandon Lockhart and Dave Mauer. Journal of Banking and Finance (2023), 152, 106859.

“The Effect of Managerial Adverse Experience on Financial Reporting” with Yijun Li. The Accounting Review (2023), 307-333.

“Deferred Tax Asset Valuation Allowances and Auditors’ Going Concern Evaluations” with Ashleigh Bakke and Mike Wilkins. Auditing: A Journal of Practice and Theory (2023) 42 (1), 1-26.

“The Effect of Technology Spillovers on the Duration of Executive Compensation” with Minjie Huang and Kevin Tseng. Journal of Banking and Finance (2021) 131, 106209.

“Internal Capital and Investment: Evidence from 2012 Pension Relief” with G. Brandon Lockhart and John Robinson. Contemporary Accounting Research (2021) 38 (3), 2034-2070.

“Short Selling and Tax Disclosure: Evidence from Regulation SHO” with Tom Omer and Xiao Song. Journal of the American Taxation Association (2021) 43 (2), 107-135.

“Industry Tournament Incentives and Stock Price Crash Risk” with G. Brandon Lockhart. Financial Management (2021) 50, 345-369.

“Compensation and Taxes: Evidence from Relative Performance Evaluation” with Courtney Yazzie. Journal of Management Accounting Research (2021) 33 (1), 75-101.

"Does Inside Debt Moderate Corporate Tax Avoidance?" with G. Brandon Lockhart and John Robinson. National Tax Journal (2020) 73 (1), 47-76.

“Tax-savvy Executives” with Yijun Li and John Robinson. Review of Accounting Studies (2020) 25, 1301-1343.

“The Effect of Voluntary Clawback Adoptions on Corporate Tax Policy” with Tom Omer and Zac Wiebe. The Accounting Review (2020) 95 (1), 259-285.

“Annual Report Readability and Corporate Audit Outcomes” with John Abernathy, Jason Guo, and Adi Masli. Auditing: A Journal of Practice and Theory (2019) 38 (2), 1-26. (Lead article).

“The Effect of General Counsel Prominence on the Pricing of Audit Services” with John Abernathy and Adi Masli. Journal of Accounting and Public Policy (2019) 38, 1-14. (Lead article).

“Evidence on the Relation between Managerial Ability and Financial Reporting Timeliness” with John Abernathy and Adi Masli. International Journal of Auditing (2018) 22, 185-196.

“The Effects of Restatements for Misreporting on Auditor Scrutiny of Peer Firms” with Adi Masli and Feng (Jason) Guo. Accounting Horizons (2018) 32 (1), 66-85.

“Offsore Expertise for Onshore Companies: Director Connections to Island Tax Havens and Corporate Tax Policy” with Jiang Chao, Mihail Miletkov, and Jide Wintoki. Management Science (2018) 64 (7), 3241-3268.

“IRS and Corporate Taxpayer Effects of Geographic Proximity” with G. Brandon Lockhart, Lilian Mills, and John Robinson. Journal of Accounting and Economics (2017) 63, 428-453.   

“Overconfidence, CEO awards, and Corporate Tax Aggressiveness” with G. Brandon Lockhart. Journal of Business Finance & Accounting (2017) 44 (5&6) 728-754.

“Do Corporate Payouts Signal Going-Concern Risk for Auditors? Evidence from Audit Reports for Companies in Financial Distress” with Jian Cao and Adi Masli. Review of Quantitative Finance and Accounting (2017) 49 (3), 599-631.

“Corporate Tax Aggressiveness and Debt Maturity” with G. Brandon Lockhart. Advances in Accounting (2017) 36, 50-57.

“The Effects of Regulatory Scrutiny on Tax Avoidance: An Examination of SEC Comment Letters” with Dan Lynch, Mike Mayberry, and Tom Omer. The Accounting Review (2016) 91 (6), 1751-1780.

“Do External Labor Market Incentives Motivate CEOs to Adopt More Aggressive Corporate Tax Reporting Preferences?” with G. Brandon Lockhart. Journal of Corporate Finance (2016) 36, 255-277.

“Proximity to the SEC and Stock Price Crash Risk” with G. Brandon Lockhart. Financial Management (2016), 341-367.

“General Counsel Prominence and Corporate Tax Policy” with John Abernathy and Adi Masli. Journal of the American Taxation Association (2016) 38 (1), 39-56.

“Firm-Level Tournament Incentives and Corporate Tax Aggressiveness” with Adi Masli. Journal of Accounting and Public Policy (2016) 35, 66-83.

"Product Market Power and Tax Avoidance: Market Leaders, Mimicking Strategies, and Stock Returns" with Dan Lynch, Mike Mayberry and Tom Omer. The Accounting Review (2015) 90 (2), 675-702.

"Corporate Tax Avoidance and the Timing of Annual Earnings Announcements" with Aaron Crabtree. Review of Quantitative Finance and Accounting (2014) 42, 51-67.

"The Effectiveness and Valuation of Political Tax Minimization" with Matt Hill, G. Brandon Lockhart and Huishan Wan. Journal of Banking and Finance (2013) 37, 2836-2849.

“The Economic Relevance of Chief Marketing Officers in Firms’ Top Management Teams” with John Abernathy and Adi Masli. Journal of Business & Economics Research (2013) 11 (12), 555-568.

Principles of Taxation (ACCT 312) Federal and state income tax concepts. Includes theory and historical growth of the fundamentals of the federal tax laws and regulations. Emphasis on the practical application of the tax laws in the preparation of the tax returns (for wage earners and sole proprietors) and the need for tax planning.

Corporate Taxation (ACCT 813) Federal income taxation for corporations. Tax laws associated with formation, operation, distribution, redemption, and reorganizations are analyzed.

Seminar in Empirical Tax Research (ACCT 995)

Professor Kubick’s research has been cited in major media outlets, including Accounting Today,, CFO Magazine, Pittsburgh Post-Gazette, Politico, and the Washington Post.