Overview
Scott Dyreng is the Senior Associate Dean of Innovation and Professor of Accounting at Duke University. His research interests are in corporate tax avoidance, international taxation, and accounting for income taxes. He has published in The Accounting Review, Journal of Accounting Research, Journal of Financial Economics, among others. He teaches managerial accounting to graduate students, and has received the Excellence in Teaching Award in the Duke MMS program three times. He received his PhD at the University of North Carolina in 2008. He holds Master’s and Bachelor’s degrees in accounting from Brigham Young University.
Current Appointments & Affiliations
Professor of Business Administration
·
2020 - Present
Fuqua School of Business
Senior Associate Dean of Innovation
·
2025 - Present
Fuqua School of Business
Recent Publications
Renegotiation Costs and Debt Contract Design
Journal Article Accounting Review · November 1, 2025 We examine the relation between debt contract renegotiation costs and contract design. We use a plausibly exogenous shock to expected renegotiation costs arising from a change in the taxation of debt renegotiations to show that, as renegotiation costs decl ... Full text CiteEndogeneity and the economic consequences of tax avoidance
Journal Article Contemporary Accounting Research · March 1, 2025 Academic research investigating the economic consequences of tax avoidance is almost always interested in the consequences of intentional, deliberate actions undertaken to reduce taxes relative to income. Therefore, it is crucial that such research disting ... Full text CiteThe effect of US tax reform on the taxation of US firms' domestic and foreign earnings
Journal Article Contemporary Accounting Research · September 1, 2023 We quantify the immediate net effect of the Tax Cuts and Jobs Act (TCJA) on the tax burden of corporate profits for public US corporations. We find similar reductions in effective tax rates for domestic and multinational firms, yet the entirety of multinat ... Full text CiteEducation
University of North Carolina, Chapel Hill ·
2008
Ph.D.