Assistant Professor
School of Accountancy

David Tree

2164 CONSTANT HALL
NORFOLK, 23529

I'm a former IRS agent with the Large Business and International Division where I audited large, multinational businesses.

Expertise

Accounting
Tax

Research Interests

Tax, Fraud, and Managerial Accounting.

Articles

Tree, D., Wang, D. and Frischmann, P. (2024). Differential Responses to Tax Regulation: The Case of Schedule UTP. Advances in Accounting 66.
Tree, D. and Wang, D. (2024). Conforming Tax Avoidance and Firm Value. Advances in Taxation 31 , pp. 77-103.
Hasan, M., Hossain, M. and Tree, D. (2024). Executives’ Horizon and Trade Credit. Accounting and Finance.
Lin, K., Moore, J. and Tree, D. (2023). Investor Reaction to the International Provisions of the Tax Cuts and Jobs Act of 2017. Advances in Taxation 30 , pp. 1-35.

Presentations

(August , 2023). “Differential Responses to Tax Regulation: The Case of Schedule UTP” American Accounting Association - Annual Meeting 2023 .
Tree, D. (July , 2023). Differential Responses to Tax Regulation: The Case of Schedule UTP Paper American Accounting Association - Annual 2023 .
(March , 2023). “Differential Responses to Tax Regulation: The Case of Schedule UTP” American Accounting Association – Southwest 2023 Annual Meeting .
Tree, D. (March , 2023). Differential Responses to Tax Regulation: The Case of Schedule UTP Paper Southwest American Accounting Association .
Tree, D. and Hasan, M. (March , 2022). Internal Governance and Trade Credit Paper American Accounting Association - Southwest 2022 .
(March , 2022). “Internal Governance and Trade Credit” American Accounting Association – Southwest 2022 Annual Meeting .
( 2020). “Market Reaction to the Tax Cuts and Jobs Act of 2017” 2020 Advances in Accounting Conference .
( 2020). “Conforming Tax Avoidance and Firm Value” American Accounting Association - Annual Meeting 2020 .
Tree, D. (September 12, 2020). Market Reaction to the Tax Cuts and Jobs Act of 2017 Paper 2020 Advances in Accounting Conference Online.
Tree, D. (August 10, 2020). Conforming Tax Avoidance and Firm Value Paper American Accounting Association - Annual Meeting 2020 Online.
( 2019). “Market Reaction to the Tax Cuts and Jobs Act of 2017” American Accounting Association - Annual Meeting 2019 .
Tree, D. (August 13, 2019). The Effects of Schedule UTP: Who is Afraid of the Big Bad Wolf? Poster American Accounting Association-- 2019 Annual Meeting San Francisco.
( 2017). “Who is Afraid of the Big Bad Wolf? The Effects of Schedule UTP” American Accounting Association – Southwest 2017 Annual Meeting .
( 2017). “Conforming Tax Avoidance and Firm Value” Oregon State University 2017 Tax Seminar .
( 2017). “Who is Afraid of the Big Bad Wolf? The Effects of Schedule UTP” Oregon State University Winter 2017 ‘Brown Bag’ .
Tree, D. (October , 2017). “Who is Afraid of the Big Bad Wolf? The Effects of Schedule UTP” Paper Oregon State University Winter 2017 "Brown Bag" Oregon State University.
Mikus, B. and Tree, D. (August 12, 2017). Market Reaction to the 2017 Tax Cuts and Jobs Act Paper American Accounting Association-- 2019 Annual Meeting San Francisco.
Tree, D. (May , 2017). Conforming Tax Avoidance and Firm Value Paper Oregon State University 2017 Tax Seminar .
Tree, D. (March 10, 2017). “Who is Afraid of the Big Bad Wolf? The Effects of Schedule UTP” Paper American Accounting Association--Southwest 2017 Annual Meeting Little Rock, Arkansas.
  • 2022: 2022 Distinguished Paper Award, American Accounting Association, Southwest Region