Luke Watson

523 total citations
19 papers, 335 citations indexed

About

Luke Watson is a scholar working on Accounting, Economics and Econometrics and Strategy and Management. According to data from OpenAlex, Luke Watson has authored 19 papers receiving a total of 335 indexed citations (citations by other indexed papers that have themselves been cited), including 17 papers in Accounting, 9 papers in Economics and Econometrics and 3 papers in Strategy and Management. Recurrent topics in Luke Watson's work include Corporate Taxation and Avoidance (11 papers), Auditing, Earnings Management, Governance (11 papers) and Taxation and Compliance Studies (9 papers). Luke Watson is often cited by papers focused on Corporate Taxation and Avoidance (11 papers), Auditing, Earnings Management, Governance (11 papers) and Taxation and Compliance Studies (9 papers). Luke Watson collaborates with scholars based in United States, Finland and Denmark. Luke Watson's co-authors include Fabio B. Gaertner, Asad Kausar, James Chyz, Michael Mayberry, Samuel B. Bonsall, Antti Miihkinen, Minna Martikainen, Kevin Koharki, Jacquelyn Moffitt and Christine Cheng and has published in prestigious journals such as Journal of Corporate Finance, Contemporary Accounting Research and Review of Accounting Studies.

In The Last Decade

Luke Watson

18 papers receiving 323 citations

Peers — A (Enhanced Table)

Peers by citation overlap · career bar shows stage (early→late) cites · hero ref

Name	h						Papers	Cites
Luke Watson United States	10	276	158	145	38	34	19	335
Zhangfan Cao China	7	190 0.7×	110 0.7×	99 0.7×	30 0.8×	27 0.8×	18	261
Hasibul Chowdhury Australia	8	162 0.6×	65 0.4×	130 0.9×	51 1.3×	43 1.3×	27	243
Muhammad Farooq Ahmad France	9	120 0.4×	103 0.7×	84 0.6×	47 1.2×	28 0.8×	35	212
Danielle Higgins United States	4	313 1.1×	199 1.3×	99 0.7×	25 0.7×	22 0.6×	6	357
Lien Duong Australia	10	229 0.8×	82 0.5×	97 0.7×	46 1.2×	20 0.6×	31	280
Hyun Seung Na Singapore	5	274 1.0×	87 0.6×	113 0.8×	108 2.8×	20 0.6×	9	337
Yunbiao Ma China	5	244 0.9×	55 0.3×	105 0.7×	95 2.5×	29 0.9×	9	288
Sirui Yin United States	8	278 1.0×	109 0.7×	83 0.6×	108 2.8×	23 0.7×	10	336
Juan Luo Australia	5	280 1.0×	84 0.5×	120 0.8×	100 2.6×	22 0.6×	10	343
Youngdeok Lim Australia	9	301 1.1×	116 0.7×	143 1.0×	26 0.7×	16 0.5×	22	348

Countries citing papers authored by Luke Watson

Since Specialization

Citations

This map shows the geographic impact of Luke Watson's research. It shows the number of citations coming from papers published by authors working in each country. You can also color the map by specialization and compare the number of citations received by Luke Watson with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Luke Watson more than expected).

Fields of papers citing papers by Luke Watson

Since Specialization

Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Luke Watson. Nodes represent research fields, and links connect fields that are likely to share authors. Colored nodes show fields that tend to cite the papers produced by Luke Watson. The network helps show where Luke Watson may publish in the future.

Co-authorship network of co-authors of Luke Watson

This figure shows the co-authorship network connecting the top 25 collaborators of Luke Watson. A scholar is included among the top collaborators of Luke Watson based on the total number of citations received by their joint publications. Widths of edges represent the number of papers authors have co-authored together. Node borders signify the number of papers an author published with Luke Watson. Luke Watson is excluded from the visualization to improve readability, since they are connected to all nodes in the network.

All Works

Sort: Min cites: Since: Top N: Style:

19 of 19 papers shown

Koharki, Kevin & Luke Watson. (2025). Risk-taking incentives and firm credit risk. Journal of Corporate Finance. 91. 102738–102738.

Leventis, Stergios, Helen Kang, & Luke Watson. (2024). Special Issue: Literature reviews exploring international aspects of accounting, auditing, and taxation. Journal of International Accounting Auditing and Taxation. 56. 100637–100637. 1 indexed citations

Moffitt, Jacquelyn, et al.. (2023). Corporate Environmental, Social, and Governance (ESG) Performance and the Internal Control Environment. Accounting Horizons. 38(3). 103–124. 22 indexed citations

Watson, Luke, et al.. (2023). Corporate Environmental, Social, and Governance (ESG) Performance and the Internal Control Environment. SSRN Electronic Journal. 4 indexed citations

Cheng, Christine, et al.. (2023). Data Analytics for Undergraduate Tax Students: An Alteryx Case Study for MACRS Depreciation. Issues in Accounting Education. 38(4). 145–164. 2 indexed citations

Martikainen, Minna, Antti Miihkinen, & Luke Watson. (2022). Board characteristics and negative disclosure tone. Journal of Accounting Literature. 45(1). 100–129. 26 indexed citations

Watson, Luke, et al.. (2021). Tax Haven Incorporation and the Cost of Capital*. Contemporary Accounting Research. 38(4). 2982–3016. 16 indexed citations

Watson, Luke, et al.. (2020). Tax Haven Incorporation and the Cost of Capital. SSRN Electronic Journal. 1 indexed citations

Mayberry, Michael & Luke Watson. (2020). Is Corporate Social Responsibility Related to Corporate Tax Avoidance? Evidence from a Natural Experiment. SSRN Electronic Journal. 1 indexed citations

10.

Mayberry, Michael & Luke Watson. (2020). Is Corporate Social Responsibility Related to Corporate Tax Avoidance? Evidence from a Natural Experiment. Journal of the American Taxation Association. 43(1). 79–106. 29 indexed citations

11.

Martikainen, Minna, Antti Miihkinen, & Luke Watson. (2019). Board Characteristics and Disclosure Tone. SSRN Electronic Journal. 4 indexed citations

12.

Chyz, James, Fabio B. Gaertner, Asad Kausar, & Luke Watson. (2019). Overconfidence and Corporate Tax Policy. Review of Accounting Studies. 24(3). 1114–1145. 81 indexed citations

13.

Watson, Luke. (2018). The Deferred Tax Asset Valuation Allowance and Firm Creditworthiness. Journal of the American Taxation Association. 40(1). 81–85. 1 indexed citations

14.

Bonsall, Samuel B., Kevin Koharki, & Luke Watson. (2016). Deciphering Tax Avoidance: Evidence from Credit Rating Disagreements. Contemporary Accounting Research. 34(2). 818–848. 29 indexed citations

15.

Watson, Luke. (2015). Corporate Social Responsibility, Tax Avoidance, and Earnings Performance. Journal of the American Taxation Association. 37(2). 1–21. 23 indexed citations

16.

Watson, Luke, et al.. (2015). Corporate social responsibility research in accounting. Journal of Accounting Literature. 34(1). 1–16. 47 indexed citations

17.

Watson, Luke. (2011). Corporate Social Responsibility and Tax Aggressiveness: An Examination of Unrecognized Tax Benefits. SSRN Electronic Journal. 23 indexed citations

18.

Watson, Luke. (2011). Corporate Social Responsibility and Tax Aggressiveness: An Examination of Unrecognized Tax Benefits. SSRN Electronic Journal. 24 indexed citations

19.

Watson, Luke, et al.. (1987). NUMERICAL MODELS FOR HINDCASTS OF WAVES, CURRENTS AND WATER LEVELS IN THE NORTH SEA. 1 indexed citations

Rankless uses publication and citation data sourced from OpenAlex, an open and comprehensive bibliographic database. While OpenAlex provides broad and valuable coverage of the global research landscape, it—like all bibliographic datasets—has inherent limitations. These include incomplete records, variations in author disambiguation, differences in journal indexing, and delays in data updates. As a result, some metrics and network relationships displayed in Rankless may not fully capture the entirety of a scholar's output or impact.

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