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Lisa De Simone
Lisa Nicole De Simone
Assistant Professor, Accounting
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+1 650-723-3874
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LisaDe Simone
Assistant Professor of Accounting
Academic Area: 
Accounting

Research Statement

Professor Lisa De Simone's research is in the area of multinational corporations and corporate taxation. Her recent research focuses on the tax effects of financial accounting changes, multinational income shifting, the valuation of tax avoidance, and tax compliance as a strategic game.

Research Interests

  • Taxation
  • Multinational corporations
  • Income shifting
  • Valuation

Teaching Statement

Professor De Simone is teaching the second year business elective Taxes and Business Strategy. The objective of this course is to develop a framework for understanding how taxes affect business decisions. The key themes of the framework — all parties, all taxes and all costs — are applied to decision contexts such as investments, compensation, and organizational form. The goal of this course is to provide an approach to thinking about taxes that will be valuable across jurisdictions even as laws change.

Bio

Lisa De Simone joined the Stanford Graduate School of Business as an Assistant Professor of Accounting in July 2013. Professor De Simone’s research focuses on multinational corporations and corporate taxation. She earned a BA in Economics and German Studies from Stanford University in 2002, an MS in Accounting from the University of Missouri, Kansas City, in 2008, and a PhD in Accounting from the University of Texas at Austin in 2013. Previous work experience includes economic consulting for Analysis Group in Menlo Park, California and transfer pricing consulting for Ernst & Young’s International Tax Practice in Kansas City, Missouri.

Academic Degrees

  • PhD in Accounting, University of Texas at Austin, 2013
  • MS in Accounting, University of Missouri Kansas City, 2008
  • BA in Economics and German Studies, Stanford University, 2002

Academic Appointments

  • Assistant Professor, Stanford Graduate School of Business, 2013-present

Professional Experience

  • Transfer Pricing Manager, Ernst & Young, 2005-2009
  • Business Analyst, Applied Biosystems, 2004-2005
  • Senior Analyst, Analysis Group, 2002-2004

Awards and Honors

  • John Osterweis and Barbara Ravizzi Faculty Scholar, Stanford Graduate School of Business, 2014-2015
  • American Taxation Association / PricewaterhouseCoopers Outstanding Tax Dissertation Award 2014
  • International Accounting Section Outstanding International Accounting Dissertation Award 2014
  • William W. and Ruth F. Cooper Continuing Fellow, University of Texas at Austin, 2012-2013
  • Accounting Doctoral Scholar, 2009-2013

Publications

Journal Articles

Does a common set of accounting standards affect tax-motivated income shifting for multinational firms?
Lisa De Simone. Journal of Accounting and Economics, Forthcoming. 2016.
Internal control quality: The role of auditor-provided tax services
Lisa De Simone, Matthew Ege, Bridget Stomberg. The Accounting Review. July 2015, Vol. 90, Issue 4, Pages 1469-1496.
Distilling the reserve for uncertain tax positions: the revealing case of black liquor
Lisa De Simone, John R. Robinson, Bridget Stomberg. Review of Accounting Studies. March 2014, Vol. 19, Issue 1, Pages 456-472.

Working Papers

Unprofitable Affiliates and Income Shifting Behavior | PDF
Lisa De Simone, Kenneth J. Klassen, Jeri K. Seidman, May 292015
Intellectual Property and Income Shifting | PDF
Lisa De Simone, Richard Sansing, March 172015
What Does Income Mobility Reveal About the Tax Risk-Reward Tradeoff? | PDF
Lisa De Simone, Lillian F. Mills, Bridget Stomberg, October 232014

Courses Taught

Degree Courses

2015-16

ACCT 333: Taxes and Business Strategy

Traditional business courses analyze an array of factors affecting business decisions but provide little systematic consideration of the role of taxes. By contrast, tax accounting courses traditionally concentrate on technical legal and...

2014-15

ACCT 333: Taxes and Business Strategy

The objective of this course is to develop a framework for understanding how taxes affect business decisions. The key themes of the framework - all parties, all taxes and all costs - are applied to decision contexts such as investments,...

2013-14

ACCT 533: Taxes and Business Strategy

The objective of this course is to develop a framework for understanding how taxes affect business decisions. The key themes of the framework - all parties, all taxes and all costs - are applied to decision contexts such as investments,...

In the Media

Black Liquor: The Loophole that Won't Quit
Tax Notes Today, April 7, 2014

Insights by Stanford Business

writtenLisa De Simone: How U.S. Companies Export Profits to Save on Taxes
February 26, 2015
A Stanford scholar examines three methods of income shifting, and why some firms benefit more than others.