Cristi A. Gleason
Introduction
Cristi A. Gleason is the Carlson-KPMG Research Professor of Accounting at the Tippie College of Business at the University of Iowa. She is an editor at The Accounting Review. She received her Ph.D. from Cornell University in 1998. Prior to joining the faculty at the University of Iowa in 2003, she was an assistant professor at the University of Arizona. Professor Gleason’s research examines corporate financial reporting decisions, including income tax reporting and contingent liabilities, and the impact of those decisions on firm value. She also researches the role of analysts as information intermediaries. Her paper, “Last chance earnings management: Using tax expense to achieve analysts’ forecasts,” co-authored with Dan Dhaliwal and Lillian Mills won the American Tax Association 2007 Manuscript Award. Her research is published in The Accounting Review, Contemporary Accounting Research, Review of Accounting Studies, Journal of the American Taxation Association, Journal of Accounting, Auditing and Finance, and National Tax Journal. Currently, Professor Gleason is an Editor for The Accounting Review. Professor Gleason currently teaches a PhD seminar. She has also taught Intermediate Accounting II (Valuation of Financial Claims) for accounting majors, Corporate Financial Reporting in the Executive MBA and MBA programs, Strategic Cost Management in the MBA program, and an intermediate financial accounting class for finance majors. She received the Gilbert P. Maynard award for Excellence in Accounting Instruction in 2013 and 2017. Professor Gleason served as the Department Executive Officer in Accounting from July 2020-June 2024.
Current research interests: Financial reporting for income tax; unrecognized tax benefits; financial analysts; corporate governance; interim financial reporting
Current Positions
- Professor, Accounting
- Carlson KPMG Professor in Accounting, Accounting
Education
- PhD in Management, Cornell University
- MS in Business and Public Administration, Cornell University
- MAC in Accounting, Brigham Young University
- BS in Accounting, Brigham Young University
Research Interests
- Capital markets, financial reporting standards, analyst forecasts, disclosure, corporate income tax reporting,
Selected Awards & Honors
- Best Paper Award - Public Interest Section of the American Accounting Association, 2020
- Tax Manuscript Award - American Taxation Association, 2007
- Dean's Teaching Award - Tippie College of Business, 2006
Selected Publications
- Gleason, C., Kieback, S., Thomsen, M., & Watrin, C. (2021). Monitoring or Payroll Maximization? What Happens When Workers Enter the Boardroom?. Review of Accounting Studies. 26 (3) pp. 1046-1087.
- Gleason, C., Ling, Z., & Zhao, R. (2020). Selective Disclosure and the Role of Form 8-K in the Post-Reg FD Era. Journal of Business Finance & Accounting. 47 (3-4) pp. 365-396.
- Gleason, C. & Glendening, M. (2019). Lobbying and Opposition to SFAS 123(R): AM Examination of Campaign Contributions from CEOs and PACs. Accounting Horizons. 33 (1) pp. 103-124.
- Gleason, C., Mills, L. F., & Shimek, M. L. (2018). Does FIN 48 Improve Firm's Estimate of Tax Reserve. Contemporary Accounting Research. 35 (3 (Fall)) pp. 1395-1429.
- Bratten, B., Gleason, C. A., Larocque, S., & Mills, L. (2017). Forecasting Taxes: New Evidence from Analysts. The Accounting Review. 92 (3) pp. 1-29.
- Gleason, C. A., Pincus, M., & Rego, S. O. (2017). Material Weaknesses in Tax-Related Internal Controls and Last Chance Earnings Management. The Journal of the American Taxation Association.
- Gleason, C. A., Johnson, W., & Li, H. (2012). The Earnings Forecast Accuracy, Valuation Model Use and Price Target Performance of Sell-Side Equity Analysts. Contemporary Accounting Research.
- Gleason, C. A. & Mills, L. F. (2011). Do auditor-provided tax services improve the estimate of tax expense?. Contemporary Accounting Research. 28 (5) pp. 1484-1509.
- Blouin, J., Gleason, C. A., Mills, L., & Sikes, S. (2010). Pre-Empting Disclosure? Firms' Decisions Prior to FIN No. 48. The Accounting Review. 85 (3).
- Gleason, C. A. & Mills, L. F. (2008). Evidence of Differing Market Responses to Beating Targets Through Tax Expense Decreases. Review of Accounting Studies. 13 (2-3) pp. 295-318.
Selected Presentations
- "Financial Reporting of Income Taxes and Financial Statement Users: The knowns and the unknowns," Keynote/Plenary Address at EIASM Conference on Current Research in Taxation, Muenster, Germany, July 2018.
- "Discussion of Audit Fee Disclosure in the Year of an Auditor Switch," Discussant at Hong Kong Polytechnic University, Hong Kong, November 2023.
Working Papers
- Gleason, C., Rahman, N., & Stice, D. (2024). The Contagion Effect of Accounting Restatements on Strategic Alliance Partners.
- Gleason, C., Kieback, S., Thomsen, M., & Watrin, C. (2024). “The Information Environment of Firms with Worker Representation on Corporate Boards.
- Gleason, C., Koutney, C. Q., & Mills, L. F. (2024). The Measurement of Quarterly Earnings: Integral versus Discrete Method.
- Brightbill, K., Gleason, C., & Penno, M. (2024). Analysts' Insensitivity to Skewness.
- Enke, L., Gleason, C., Thomsen, M., & Watrin, C. (2022). Do Private Firms Allocate Internal Cash Flows Differently than Public Firms?
Employment History
- Department Executive Officer, Accounting, University of Iowa, 2020 - 2024
Editorial & Review Activities
- Editor, The Accounting Review, August 2020.
- Editorial Board Member, Contemporary Accounting Research, June 2010 - March 2021.