Shane Heitzman

Shane Heitzman specializes in the economic consequences of corporate and individual taxation, mergers and acquisitions, and information quality in capital markets. His research is published in top accounting and finance journals and he serves an associate editor for the Journal of Accounting and Economics and The Accounting Review. Prior to joining USC, Professor Heitzman was on the faculty at the University of Rochester.

Education

• Doctor of Philosophy (PhD) University of Arizona, Eller College of Management
• Bachelor of Science (BS) Eastern Oregon University

Companies

• Associate Professor USC Marshall School of Business (2014)
• Associate Professor Simon Business School, University of Rochester (2006 — 2014)
• Assistant Professor University of Oregon (2010 — 2011)

Publications

• Shane Heitzman, Maria Ogneva (2019) "Industry Tax Planning and Stock Returns ," The Accounting Review 94, 219-246.
• Shane Heitzman, Merle Erickson, X. Frank Zhang (2013) "Tax-Motivated Loss Shifting ," The Accounting Review 88, 1657-1682.
• Shane Heitzman, Michael Barclay, Clifford Smith (2013) "Debt and taxes: Evidence from the real estate industry ," Journal of Corporate Finance 20, 74-93.
• Shane Heitzman (2011) "Equity Grants to Target CEOs during Deal Negotiations ," Journal of Financial Economics 102, 251-171.
• Shane Heitzman, Michelle Hanlon (2010) "A Review of Tax Research ," Journal of Accounting and Economics 50, 127-178.
• Shane Heitzman, Charles Wasley, Jerold Zimmerman (2010) "The Joint Effects of Materiality Thresholds and Voluntary Disclosure Incentives on Firms' Disclosure Decisions ," Journal of Accounting and Economics 49, 109-132.
• Shane Heitzman, Dan Dhaliwal, Merle Erickson (2009) "Taxes and the Backdating of Stock Option Excercise Dates ," Journal of Accounting and Economics 47, 27-49.
• Shane Heitzman, Dan Dhaliwal, Cristi Gleason, Kevin Melendrez (2008) "Auditor Fees and Cost of Debt ," Journal of Accounting and Finance 23, 1-22.
• Shane Heitzman, Dan Dhaliwal, Oliver Zhen Li (2006) "Taxes, Leverage, and the Cost of Equity Capital ," Journal of Accounting Research 44, 691-723.
• Shane Heitzman, Dan Dhaliwal, Merle Erickson (2004) "The Effect of Seller Taxes on Acquisition Price: Evidence from Purchases of Taxable and Tax-exempt Hospitals ," Journal of the American Taxation Association 26, 1-21.