Petro Lisowsky

2.7k total citations · 1 hit paper
46 papers, 2.0k citations indexed

About

Petro Lisowsky is a scholar working on Accounting, Economics and Econometrics and Strategy and Management. According to data from OpenAlex, Petro Lisowsky has authored 46 papers receiving a total of 2.0k indexed citations (citations by other indexed papers that have themselves been cited), including 41 papers in Accounting, 35 papers in Economics and Econometrics and 6 papers in Strategy and Management. Recurrent topics in Petro Lisowsky's work include Corporate Taxation and Avoidance (37 papers), Taxation and Compliance Studies (32 papers) and Auditing, Earnings Management, Governance (20 papers). Petro Lisowsky is often cited by papers focused on Corporate Taxation and Avoidance (37 papers), Taxation and Compliance Studies (32 papers) and Auditing, Earnings Management, Governance (20 papers). Petro Lisowsky collaborates with scholars based in United States, Canada and Norway. Petro Lisowsky's co-authors include Leslie A. Robinson, Andrew Schmidt, Devan Mescall, Kenneth J. Klassen, Jeffrey Pittman, Clive S. Lennox, Michael Minnis, Michael P. Donohoe, Paul J. Beck and Michael Mayberry and has published in prestigious journals such as Journal of Accounting Research, The Accounting Review and Contemporary Accounting Research.

In The Last Decade

Petro Lisowsky

43 papers receiving 1.8k citations

Hit Papers

Do Publicly Disclosed Tax Reserves Tell Us About Privatel... 2012 2026 2016 2021 2012 100 200 300
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.

  1. Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity?
    2012 305 citations Petro Lisowsky et al. Journal of Accounting Research profile →

Peers — A (Enhanced Table)

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

Name h Career Trend Papers Cites
Petro Lisowsky United States 18 1.9k 1.4k 196 84 41 46 2.0k
John Gallemore United States 12 1.1k 0.6× 793 0.5× 171 0.9× 139 1.7× 54 1.3× 29 1.2k
Thomas R. Kubick United States 17 1.0k 0.6× 557 0.4× 244 1.2× 161 1.9× 45 1.1× 45 1.1k
David A. Guenther United States 20 1.8k 0.9× 937 0.6× 590 3.0× 224 2.7× 64 1.6× 45 1.9k
John D. Phillips United States 12 1.6k 0.9× 911 0.6× 538 2.7× 110 1.3× 54 1.3× 20 1.7k
Brad A. Badertscher United States 19 1.5k 0.8× 687 0.5× 442 2.3× 407 4.8× 64 1.6× 41 1.6k
Stephen Glaeser United States 13 714 0.4× 377 0.3× 260 1.3× 180 2.1× 49 1.2× 36 951
Laura Wellman United States 10 594 0.3× 425 0.3× 334 1.7× 284 3.4× 21 0.5× 23 899
Nancy Huyghebaert Belgium 16 823 0.4× 426 0.3× 198 1.0× 278 3.3× 36 0.9× 64 1.0k
Ahmed Al‐Hadi Australia 19 849 0.5× 241 0.2× 438 2.2× 117 1.4× 26 0.6× 42 1.0k
Benjamin C. Ayers United States 22 1.5k 0.8× 531 0.4× 438 2.2× 503 6.0× 43 1.0× 47 1.6k

Countries citing papers authored by Petro Lisowsky

Since Specialization
Citations

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

Fields of papers citing papers by Petro Lisowsky

Since Specialization
Physical SciencesHealth SciencesLife SciencesSocial Sciences

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

Co-authorship network of co-authors of Petro Lisowsky

This figure shows the co-authorship network connecting the top 25 collaborators of Petro Lisowsky. A scholar is included among the top collaborators of Petro Lisowsky 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 Petro Lisowsky. Petro Lisowsky is excluded from the visualization to improve readability, since they are connected to all nodes in the network.

All Works

20 of 20 papers shown
1.
Lisowsky, Petro, et al.. (2024). Business model digitalization, competition, and tax savings. SSRN Electronic Journal. 2 indexed citations
2.
Lisowsky, Petro, et al.. (2024). Business model digitalization, competition, and tax savings. SSRN Electronic Journal. 2 indexed citations
3.
Lisowsky, Petro, et al.. (2024). Customer Tax Uncertainty and Supplier Investment. SSRN Electronic Journal.
4.
Li, Laura Yue, et al.. (2024). Smoothing GAAP ETRs through Tax Accruals and the Quality of Financial Reporting. Journal of the American Taxation Association. 1–33.
5.
Lisowsky, Petro, et al.. (2022). Does the Story Matter? Putting Financial Statement Numbers into Context using XBRL Data. SSRN Electronic Journal. 1 indexed citations
6.
Lisowsky, Petro & Michael Minnis. (2020). The Silent Majority: Private U.S. Firms and Financial Reporting Choices. Journal of Accounting Research. 58(3). 547–588. 26 indexed citations
7.
Donohoe, Michael P., et al.. (2018). Competitive Externalities of Tax Cuts. SSRN Electronic Journal. 3 indexed citations
8.
Donohoe, Michael P., Petro Lisowsky, & Michael Mayberry. (2018). The Effects of Competition from S Corporations on the Organizational Form Choice of Rival C Corporations. Contemporary Accounting Research. 36(3). 1784–1823. 16 indexed citations
9.
Hopland, Arnt O., et al.. (2017). Flexibility in Income Shifting Under Losses. SSRN Electronic Journal. 1 indexed citations
10.
Hopland, Arnt O., et al.. (2017). Flexibility in Income Shifting under Losses. The Accounting Review. 93(3). 163–183. 62 indexed citations
11.
Lisowsky, Petro & Michael Minnis. (2015). Which Private Firms Follow GAAP and Why. SSRN Electronic Journal. 10 indexed citations
12.
Hopland, Arnt O., et al.. (2015). Income Shifting under Losses. BIBSYS Brage (BIBSYS (Norway)). 5 indexed citations
13.
Donohoe, Michael P., et al.. (2015). The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance. SSRN Electronic Journal. 8 indexed citations
14.
Donohoe, Michael P., Petro Lisowsky, & Michael Mayberry. (2015). WHO BENEFITS FROM THE TAX ADVANTAGES OF ORGANIZATIONAL FORM CHOICE?. National Tax Journal. 68(4). 975–997. 8 indexed citations
15.
Lisowsky, Petro & Michael Minnis. (2013). Financial Reporting Choices of U.S. Private Firms: Large-Sample Analysis of GAAP and Audit Use. SSRN Electronic Journal. 14 indexed citations
16.
Lisowsky, Petro. (2010). Seeking Shelter: Empirically Modeling Tax Shelters Using Financial Statement Information. The Accounting Review. 85(5). 1693–1720. 369 indexed citations
17.
Lisowsky, Petro, et al.. (2008). E-File, Enterprise Structures, and Tax Compliance Risk Assessment. SSRN Electronic Journal. 4 indexed citations
18.
Lisowsky, Petro. (2008). Inferring U.S. Tax Liability from Financial Statement Information. SSRN Electronic Journal. 18 indexed citations
19.
Lisowsky, Petro, et al.. (2007). Book-Tax Consolidation, Rates of Return, and Capital Structure. SSRN Electronic Journal. 4 indexed citations
20.
Lisowsky, Petro, et al.. (2004). Consolidation Anomalies in Form 1120 Corporate Tax Return Data. SSRN Electronic Journal. 14 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

Breakdown of academic impact, for papers by John Gallemore Breakdown of academic impact, for papers by Thomas R. Kubick Breakdown of academic impact, for papers by David A. Guenther Breakdown of academic impact, for papers by John D. Phillips Breakdown of academic impact, for papers by Brad A. Badertscher Breakdown of academic impact, for papers by Stephen Glaeser Breakdown of academic impact, for papers by Laura Wellman Breakdown of academic impact, for papers by Nancy Huyghebaert Breakdown of academic impact, for papers by Ahmed Al‐Hadi Breakdown of academic impact, for papers by Benjamin C. Ayers
Rankless by CCL
2026