Biography

Phil is an assistant professor in the Crews School of Accountancy. He earned a bachelors degree in accounting from Southern Illinois University at Carbondale, a masters degree from the University of Notre Dame, and a PhD from the University of Missouri. Before pursuing a doctorate degree, Phil worked for two years as a tax practitioner in St. Louis, MO for Anders CPA + Advisors. Phil teaches graduate tax classes and a research seminar. His research interests are primarily in the interaction between corporate tax behavior, capital markets, and the information environment. In his spare time, his favorite activities are spending time and traveling with his wife, Jamie, and playing with his sons, Cash and Roman. 

Service

Crews School of Accountancy PhD and Curriculum Committee

Teaching

• ACCT 7510
• ACCT 7511
• ACCT 8910
• ACCT 8621
• ACCT 2020

Research

Published Papers

Antinozzi, H.S., Cui, L., and Kunz, P.W. 2025. The Influence of Fraud on Bond Yield in the New Information Age: Evidence from Municipal Bond Issuances. Advances in Taxation, forthcoming.

Kunz, P.W. 2024. Do stock prices affect corporate tax behavior? Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-12-2023-0758

Antinozzi, H.S., DiGabriele, J.A., Kunz, P. W., and Russo, C. 2024. Taxation and Forensic Accounting: Informing Research and Practice. Journal of Forensic Accounting Research. 9 (1): 213 – 233.

Dunn, R., Inger, K., and Kunz, P. W. 2024. Multi-jurisdictional Taxes: A Tax Research and Planning Case Using Major League Baseball (MLB) Players. Issues in Accounting Education. 39 (3): 133 – 145.

Working Papers

“Can Analysts Anticipate Tax-Related Earnings Management?” with Stevanie Neuman  

“Persistence and the Cross-section of Corporate Effective Tax Rates”

“What Does the Volatility of Unrecognized Tax Benefits Signal about Firms’ Tax Positions?” with Stevanie Neuman and Jane Song 

“Decoding Unrecognized Tax Benefits: An Analysis of Critical Audit Matter Reports” with Stevanie Neuman and Hannah Smith 

“Do Stock Prices Influence Corporate Tax Behavior?” (dissertation) 

“Can Analysts Anticipate Tax-Related Earnings Management?” with Stevanie Neuman  

“Persistence and the Cross-section of Corporate Effective Tax Rates” with Inder Khurana 

“The Persistence of Firm Disclosure Policy: Evidence from Management Earnings Forecasts” with Inder Khurana and Wenye Tang 

“Multijurisdictional Taxes and Baseball” with Ryan Dunn and Kerry Inger 

“What Does the Volatility of Unrecognized Tax Benefits Signal about Firms’ Tax Positions?” with Stevanie Neuman and Jane Song 

“Taxation and Forensic Accounting: Informing Research and Practice” with Hannah Smith Antinozzi and James DiGabriele 

Research in Progress

“Determinants of Tax Fraud” with Hannah Smith Antinozzi

“Does Board Diversity Influence a Firm’s Tax Outcomes?” with Hannah Smith Antionizzi and Nirmalee Raddatz

“Effects of Auditor CAM Reports on IRS Scrutiny” with Stevanie Neuman and Hannah Smith