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Linda Krull

Richard W. Lindholm Professor in Taxation

Affiliations: Accounting, Master of Accounting, Undergraduate Programs
Phone: 541-346-3252
Office: Anstett 393D

About

Degree History:
  • PhD, University of Arizona, 2001
  • MAcc, University of Florida, 1994
  • BS, Indiana University, 1992
Previous Positions:
  • University of Texas at Austin, 2001–2008
Honors and Awards:
  • Outstanding Manuscript Award, American Taxation Association, 2010
  • Goulet Research Excellence Award, Lundquist College of Business, 2010
  • Outstanding Tax Dissertation Award, American Taxation Association/Pricewaterhouse Coopers, 2002

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Areas of Expertise

  • Capital structure decisions
  • Effects of taxes on corporate financial reporting and investment
  • Market capitalization of corporate and investor level taxes

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Current Projects

  • Blouin, Jennifer, and Linda Krull. "Does Organizational Form Affect Firms' Foreign Operations? The Role of 'Check-the-Box' on Multinational Tax Planning."
  • Blouin, Jennifer, Linda Krull, and Leslie Robinson. "The Location, Composition, and Investment Implications of Permanently Reinvested Earnings."
  • Dhaliwal, Dan, Matthew Erickson, Nathan Goldman, and Linda Krull. "Foreign Cash Holdings and the Agency Costs of Debt."
  • Guenther, David, Linda Krull, and Kaishu Wu. "On the Use of 'Book-Tax Differences' in Accounting Research."

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Publications

Journal Articles:

Campbell, John L., Dan S. Dhaliwal, Linda K. Krull, and Casey M. Schwab. "U.S. Multinational Corporations'' Foreign Cash Holdings: An Empirical Estimate and the Impact of the Tax Cuts and Jobs Act of 2017 on the Value of Foreign Cash." Review of Accounting Studies, conditionally accepted.

May 2023

Guenther, David A., Linda K. Krull, and Brian M. Williams. "Identifying Different Types of Tax Avoidance: Implications for Empirical Research." Journal of the American Taxation Association 43, no. 1: 27-50. https://doi.org/10.2308/jata-17-044.

March 2021

De Simone, Lisa, Jing Huang, and Linda Krull. "R&D and the Rising Foreign Profitability of U.S. Multinational Corporations." The Accounting Review 95, no. 3: 177-204. https://doi.org/10.2308/accr-52620.

May 2020

Huang, Jing, Linda Krull, and Rosemarie Ziedonis. "R&D Investments and Tax Incentives: The Role of Intra-Firm Cross-Border Collaboration." Contemporary Accounting Research 37, no. 4: 2523-2557. https://doi.org/10.1111/1911-3846.12588.

January 2020

Blouin, Jennifer, Linda Krull, and Leslie Robinson. "A Festschrift in Honor of Harry Grubert: Harry's Influence on the Research of Academic Accountants." National Tax Journal 72, no. 1: 215-236. https://doi.org/10.17310/ntj.2019.1.08.

March 2019

Davis, Angela K., David A. Guenther, Linda K. Krull, and Brian M. Williams. "Do Socially Responsible Firms Pay More Taxes?" The Accounting Review 91, no. 1: 47-68. https://doi.org/10.2308/accr-51224.

January 2016

Blouin, Jennifer L., Linda K. Krull, and Leslie A. Robinson. "Is U.S. Multinational Dividend Repatriation Policy Influenced by Reporting Incentives?" The Accounting Review 87, no. 5: 1463-1491. https://doi.org/10.2308/accr-50193.

September 2012

Blouin, Jennifer, and Linda Krull. "Bringing it Home: A Study of the Incentives Surrounding the Repatriation of Foreign Earnings under the American Jobs Creation Act of 2004." Journal of Accounting Research 47, no. 4: 1027-1059. https://doi.org/10.1111/j.1475-679X.2009.00342.x.

September 2009

Brown, Jennifer L., and Linda K. Krull. "Stock Options, R&D, and the R&D Tax Credit." The Accounting Review 83, no. 3: 705-734. https://doi.org/10.2308/accr.2008.83.3.705.

May 2008

Dhaliwal, Dan S., Merle M. Erickson, and Linda K. Krull. "Incremental Financing Decisions and Time-Series Variation in Personal Taxes on Equity Income." Journal of the American Taxation Association 29, no. 1: 1-26. https://doi.org/10.2308/jata.2007.29.1.1.

April 2007

Dhaliwal, Dan, Linda Krull, and Oliver Zhen Li. "Did the 2003 Tax Act Reduce the Cost of Equity Capital?" Journal of Accounting and Economics 43, no. 1: 121-150. https://doi.org/10.1016/j.jacceco.2006.07.001.

March 2007

Dhaliwal, Dan, Linda Krull, Oliver Zhen Li, and William Moser. "Dividend Taxes and Implied Cost of Equity Capital." Journal of Accounting Research 43, no. 5: 675-708. https://doi.org/10.1111/j.1475-679X.2005.00186.x.

December 2005

Krull, Linda K. "Permanently Reinvested Foreign Earnings, Taxes, and Earnings Management." The Accounting Review 79, no. 3: 745-767. https://doi.org/10.2308/accr.2004.79.3.745.

July 2004

In the News

The UO promoted 95 faculty members in 2021, including 53 tenure-track and 42 career faculty members from across the university’s schools and colleges.

Scharpf Professor of Accounting David Guenther was also named the Stewart Distinguished Professor for 2017.

A panel of experts discussed the topic of corporate tax reform during the fall 2016 Fred P. Thompson Lecture.
New research by Lundquist College faculty members looked at whether or not socially responsible companies pay more taxes.
We're diving in to a new year and new era at the Lundquist College of Business.

A new sports product program in Portland, targeted options for career experience opportunities, the greatest giving campaign in the history of the university, and more.

Associate professor of accounting Ryan Wilson is the Thomas C. Stewart Distinguished Professor for 2015.

We are one of only 177 business schools that are accredited in both business and accounting. This elite status is due in no small part to our exceptional Department of Accounting.