Michelle Hanlon

15.3k total citations · 7 hit papers
83 papers, 11.0k citations indexed

About

Michelle Hanlon is a scholar working on Accounting, Economics and Econometrics and Strategy and Management. According to data from OpenAlex, Michelle Hanlon has authored 83 papers receiving a total of 11.0k indexed citations (citations by other indexed papers that have themselves been cited), including 82 papers in Accounting, 44 papers in Economics and Econometrics and 21 papers in Strategy and Management. Recurrent topics in Michelle Hanlon's work include Corporate Taxation and Avoidance (68 papers), Auditing, Earnings Management, Governance (49 papers) and Taxation and Compliance Studies (40 papers). Michelle Hanlon is often cited by papers focused on Corporate Taxation and Avoidance (68 papers), Auditing, Earnings Management, Governance (49 papers) and Taxation and Compliance Studies (40 papers). Michelle Hanlon collaborates with scholars based in United States, Slovenia and Hong Kong. Michelle Hanlon's co-authors include Shane Heitzman, Edward L. Maydew, Terry Shevlin, Scott Dyreng, Joel Slemrod, Nemit Shroff, John R. Graham, Merle Erickson, Shivaram Rajgopal and Stacie Kelley Laplante and has published in prestigious journals such as The Journal of Finance, Journal of Financial Economics and Review of Financial Studies.

In The Last Decade

Michelle Hanlon

79 papers receiving 10.3k citations

Hit Papers

5 papers align trajectories

What are hit papers?

Hit papers significantly outperform the citation benchmark for their cohort. A paper qualifies if it has ≥500 total citations, achieves ≥1.5× the top-1% citation threshold for papers in the same subfield and year (this is the minimum needed to enter the top 1%, not the average within it), or reaches the top citation threshold in at least one of its specific research topics.

A review of tax research

2010 2.0k citations Michelle Hanlon, Shane Heitzman Journal of Accounting and Economics profile →
The Effects of Executives on Corporate Tax Avoidance

2010 1.1k citations Scott Dyreng, Michelle Hanlon et al. The Accounting Review profile →
What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement

2008 828 citations Michelle Hanlon, Joel Slemrod Journal of Public Economics profile →
Incentives for Tax Planning and Avoidance: Evidence from the Field

2013 620 citations John R. Graham, Michelle Hanlon et al. The Accounting Review profile →
The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences

2005 567 citations Michelle Hanlon The Accounting Review profile →
Changes in corporate effective tax rates over the past 25 years

2017 312 citations Scott Dyreng, Michelle Hanlon et al. Journal of Financial Economics profile →
When Does Tax Avoidance Result in Tax Uncertainty?

2018 205 citations Scott Dyreng, Michelle Hanlon et al. The Accounting Review profile →

Peers — A (Enhanced Table)

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

Name	h						Papers	Cites
Michelle Hanlon United States	40	10.6k	6.9k	2.1k	792	171	83	11.0k
Edward L. Maydew United States	34	8.7k 0.8×	3.5k 0.5×	3.1k 1.4×	1.7k 2.1×	256 1.5×	77	9.2k
Mihir A. Desai United States	38	6.5k 0.6×	5.2k 0.8×	1.6k 0.8×	821 1.0×	269 1.6×	109	7.8k
Lillian F. Mills United States	37	5.1k 0.5×	3.3k 0.5×	1.0k 0.5×	440 0.6×	63 0.4×	91	5.3k
Jeffrey Pittman Canada	32	4.7k 0.4×	1.5k 0.2×	1.4k 0.7×	975 1.2×	324 1.9×	124	5.1k
Thomas C. Omer United States	38	6.4k 0.6×	2.3k 0.3×	2.0k 1.0×	961 1.2×	406 2.4×	156	7.1k
Scott Dyreng United States	24	4.3k 0.4×	3.0k 0.4×	701 0.3×	324 0.4×	179 1.0×	49	4.5k
Philip G. Berger United States	21	5.1k 0.5×	1.5k 0.2×	2.1k 1.0×	2.1k 2.7×	116 0.7×	36	5.8k
Qiang Cheng Singapore	34	6.7k 0.6×	1.8k 0.3×	2.2k 1.0×	2.2k 2.7×	192 1.1×	86	7.3k
Huseyin Gulen United States	21	3.0k 0.3×	3.0k 0.4×	1.5k 0.7×	3.3k 4.2×	227 1.3×	56	5.8k
Eli Ofek United States	23	7.3k 0.7×	2.5k 0.4×	2.7k 1.3×	3.8k 4.8×	109 0.6×	26	8.5k

Countries citing papers authored by Michelle Hanlon

Since Specialization

Citations

This map shows the geographic impact of Michelle Hanlon'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 Michelle Hanlon with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Michelle Hanlon more than expected).

Fields of papers citing papers by Michelle Hanlon

Since Specialization

Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Michelle Hanlon. 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 Michelle Hanlon. The network helps show where Michelle Hanlon may publish in the future.

Co-authorship network of co-authors of Michelle Hanlon

This figure shows the co-authorship network connecting the top 25 collaborators of Michelle Hanlon. A scholar is included among the top collaborators of Michelle Hanlon 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 Michelle Hanlon. Michelle Hanlon 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:

20 of 20 papers shown

Hanlon, Michelle. (2025). Tax Research in Accounting: A Look Forward. The Accounting Review. 100(6). 359–371.

Hanlon, Michelle, Jeffrey L. Hoopes, & Douglas A. Shackelford. (2025). Corporate Tax Shaming. National Tax Journal. 78(3). 767–788. 1 indexed citations

Hanlon, Michelle. (2023). The use of accounting information in the tax base in the Pillar 2 global minimum tax: a discussion of the rules, potential problems, and possible alternatives. Fiscal Studies. 44(1). 37–52. 1 indexed citations

Hanlon, Michelle & Shane Heitzman. (2022). Corporate Debt and Taxes. SSRN Electronic Journal.

Hanlon, Michelle & Nemit Shroff. (2022). Insights into auditor public oversight boards: Whether, how, and why they “work”. Journal of Accounting and Economics. 74(1). 101497–101497. 28 indexed citations

Hanlon, Michelle, et al.. (2020). CEO Tax Effects on Acquisition Structure and Value. The Accounting Review. 96(2). 333–363. 21 indexed citations

Hanlon, Michelle, Jeffrey L. Hoopes, & Joel Slemrod. (2018). Tax Reform Made Me Do It!. SSRN Electronic Journal. 2 indexed citations

Dyreng, Scott, Michelle Hanlon, Edward L. Maydew, & Jacob R. Thornock. (2016). Changes in Corporate Effective Tax Rates Over the Past 25 Years. ScholarsArchive (Brigham Young University). 7 indexed citations

Hanlon, Michelle, Rebecca Lester, & Rodrigo Verdi. (2015). The effect of repatriation tax costs on U.S. multinational investment. Journal of Financial Economics. 116(1). 179–196. 172 indexed citations

10.

Hanlon, Michelle, Edward L. Maydew, & Jacob R. Thornock. (2013). Taking the Long Way Home: U.S. Tax Evasion and Offshore Investments in U.S. Equity and Debt Markets. The Journal of Finance. 70(1). 257–287. 28 indexed citations

11.

Hanlon, Michelle & Ruihua Zhang. (2012). Price discrimination in essential medicines: evidence from International Drug Price Indicator Guide data. International Health. 5(1). 58–63. 8 indexed citations

12.

Graham, John R., Michelle Hanlon, & Terry Shevlin. (2010). Real Effects of Accounting Rules: Evidence from Multinational Firms’ Investment Location and Profit Repatriation Decisions. Journal of Accounting Research. 49(1). 137–185. 162 indexed citations

13.

Hanlon, Michelle & Joel Slemrod. (2008). What Does Tax Aggressiveness Signal? Evidence from Stock Price Reactions to News about Tax Shelter Involvement. SSRN Electronic Journal. 99 indexed citations

14.

Hanlon, Michelle, Edward L. Maydew, & Terry Shevlin. (2008). An Unintended Consequence of Book-Tax Conformity: A Loss of Earnings Informativeness. SSRN Electronic Journal. 26 indexed citations

15.

Hanlon, Michelle & Joel Slemrod. (2008). What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement. Journal of Public Economics. 93(1-2). 126–141. 828 indexed citations breakdown →

16.

Dyreng, Scott, Michelle Hanlon, & Edward L. Maydew. (2008). Long-Run Corporate Tax Avoidance. The Accounting Review. 83(1). 61–82. 143 indexed citations

17.

Hanlon, Michelle & Terry Shevlin. (2005). Bank-Tax Conformity for Corporate Income: An Introduction to the Issues. SSRN Electronic Journal. 23 indexed citations

18.

Erickson, Merle, Michelle Hanlon, & Edward L. Maydew. (2005). Is There a Link Between Executive Equity Incentives and Accounting Fraud. SSRN Electronic Journal. 408 indexed citations

19.

Hanlon, Michelle. (2003). What Can We Infer About a Firm's Taxable Income from its Financial Statements?. SSRN Electronic Journal. 85 indexed citations

20.

Burgstahler, David, William Elliott, & Michelle Hanlon. (2003). How Firms Avoid Losses: Evidence of Use of the Net Deferred Tax Asset Account. SSRN Electronic Journal. 36 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.

Explore authors with similar magnitude of impact