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Indiana University Bloomington

Department of Accounting

Business Week A

Kelley earned an A for undergraduate teaching quality from Bloomberg Businessweek in 2013.

Sonja O Rego

Contact Information

(812) 855-6356
sorego [at] indiana [dot] edu (E-mail)
Business School, Room 550C

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  • Associate Professor of Accounting
  • Deloitte Foundation Accounting Faculty Fellow

Campus

  • Bloomington

Education

  • Ph.D., Accounting, University of Michigan, 1999
  • M.A.E., Economics, University of Michigan, 1999
  • M.B.A., Accounting and International Business, University of Illinois at Chicago, 1991
  • B.S., Finance, University of Illinois at Chicago, 1989

Professional Experience

  • Associate Professor, Indiana University, 2011-present
  • Associate Professor, University of Iowa, 2007-2011
  • Assistant Professor, University of Iowa, 1999-2007
  • Doctoral Student, Research/Teaching Assistant, University of Michigan, 1995-1999
  • Staff Tax Accountant, Arthur Andersen LLP, 1993-1995
  • Corporate Income Tax Auditor, New York State Department of Tax & Finance, 1991-1993

Awards, Honors & Certifications

  • Deloitte Foundation Accounting Faculty Fellow, Kelley School of Business (2013-Present)
  • Emerald 2013 Citations of Excellence Award for “Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting,” with Mary Margaret Frank and Luann Lynch, in The Accounting Review, 2009
  • Dean’s Faculty Fellow, Kelley School of Business (2011-2013)
  • ATA Tax Manuscript Award 2011, for “Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting,” with Mary Margaret Frank and Luann Lynch, published in 2009, The Accounting Review 84 (2)
  • Lloyd J. and Thelma W. Palmer Research Fellow (2003-2011)
  • ICRU Summer Research Fellowship, University of Iowa (2009, 2010)
  • Gilbert P. Maynard Excellence in Accounting Instruction Award (April 2006)
  • Tippie College of Business Student's Choice for Faculty Excellence Award (Spring 2004)
  • Tippie College of Business Dean's Teaching Award (Spring 2004)
  • Gilbert P. Maynard Excellence in Accounting Instruction Award (April 2002)
  • American Accounting Association Doctoral Fellowship (1995)

Professional Interests

Taxes and Business Strategy; Tax Avoidance; Accounting for Income Taxes; Earnings Management; Corporate Finance; Ownership Structure; Private Equity

Selected Publications

  • Rego, Sonja and Ryan Wilson (2012), “Equity Risk Incentives and Corporate Tax Aggressiveness,” Journal of Accounting Research, Vol. 50, No. 3, June, pp. 775-810. 

  • Frank, Mary Margaret, Luann Lynch, and Sonja Rego (2009), “Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting,” The Accounting Review, Vol. 84, No. 2, pp. 467-496. 

  • Badertscher, Brad, John Phillips, Mort Pincus, and Sonja Rego (2009), “Earnings Management Strategies and the Trade-Off between Tax Benefits and Detection Risk:  To Conform or Not to Conform,” The Accounting Review, Vol. 84, No. 1, pp. 63-97. 

  • Li, Haidan, Mort Pincus, and Sonja Rego (2008), “Market Reaction to Events Surrounding the Sarbanes-Oxley Act of 2002 and Earnings Management,” Journal of Law and Economics, Vol. 51, No. 1, pp. 111-134. 

  • Frank, Mary Margaret and Sonja Rego (2006), “Do Managers Use the Valuation Allowance Account to Manage Earnings Around Certain Earnings Targets?,” Journal of the American Taxation Association, Vol. 28, No. 1, pp. 43-65. 

  • Phillips, John, Mort Pincus, Sonja Rego and Huishan Wan (2004), “Decomposing Deferred Tax Assets and Liabilities to Isolate Earnings Management Activity,” Journal of the American Taxation Association, Vol. 26 (Supplement), pp. 43-66. 

  • Phillips, John, Mort Pincus, and Sonja Rego (2003), “Earnings Management: New Evidence Based on Deferred Tax Expense,” The Accounting Review, Vol. 78, No. 2, pp. 491-521. 

  • Rego, Sonja (2003), “Tax Avoidance Activities of U.S. Multinational Corporations,” Contemporary Accounting Research, Vol. 20, No. 4, pp. 805-833.