C. Bryan Cloyd

C. Bryan Cloyd joined Lehigh’s faculty in August 2015 as the Joseph R. Perella and Amy M. Perella Chair in the department of accounting. His research focuses on tax policy, the effects of taxation on business decisions and tax professional judgment.

Prior to joining Lehigh, Dr. Cloyd was the John E. Peterson, Jr. Professor of Accounting at Virginia Polytechnic Institute & State University, where he taught various courses on income taxation and a Ph.D. seminar in accounting research methods. His research has been published in journals such as The Accounting Review, Journal of Accounting Research, Journal of Law & Economics, National Tax Journal, Journal of the American Taxation Association, Journal of Accounting & Public Policy, and Tax Notes.

Dr. Cloyd is a former editor of the Journal of the American Taxation Association. He has served on the editorial boards of The Accounting Review, Advance in Taxation, Accounting Horizons, and Journal of Behavioral Decision Making. In 2009 he received the American Taxation Association’s Ray M. Sommerfeld Outstanding Tax Educator Award.

Education

• University of Kentucky, B.S.
• Indiana University, Ph.D.

Research Interests

• Tax policy 
• Financial accounting for income taxes 
• Judgment and decision making

• Cloyd, C.B., B.C. Spilker and D. Wood. 2012. “The Effects of Supervisory Advice on Tax Professionals’ Information Search Behaviors,” Advances in Taxation 20, 135-158.
• Cloyd, C.B., and C. D. Weaver. 2012. “Engaging Students in the Politics of Tax Policy: The Tax Attitudes Survey Project,” Journal of Accounting Education 30, 22-34.
• Cloyd, C.B., O.Z. Li, and C.D. Weaver. 2006. “Ticks and Tax: The Effects of Price Discreteness and Taxation on Ex Dividend Day Returns,” Journal of the American Taxation Association 28, 23-46.
• Ayers, B.C., C.B. Cloyd, and J.R. Robinson. 2005. “‘Read My Lips…’: Does the Tax Rhetoric of Presidential Candidates Affect Security Prices?”, The Journal of Law and Economics 48, 125-148.
• J. Barrick, C.B. Cloyd, and B.C. Spilker. 2004. “The Influence of Biased Tax Research Memoranda on Supervisors’ Initial Judgments in the Review Process,” The Journal of the American Taxation Association 26, 1-19.
• Cloyd, C.B., L.F. Mills, and C.D. Weaver. 2003. “Firm Valuation Effects of the Expatriations of U.S. Corporations to Tax Haven Countries,” The Journal of the American Taxation Association 25, 87-109.
• Cloyd, C.B., L.F. Mills and C.D. Weaver. 2013. “Market Nonreaction to Inversions,” Tax Notes, January 13, 259-262.
• Cloyd, C.B. 2003. “Discussion of International Income Shifting Regulations: Empirical Evidence from Australia and Canada,” The International Journal of Accounting 38, 305-311.
• Ayers, B.C., C.B. Cloyd, and J.R. Robinson. 2002. “The Effect of Shareholder-Level Dividend Taxes on Stock Prices: Evidence from the Revenue Reconciliation Act of 1993,” The Accounting Review 77, 933-947.
• B.C. Ayers, C.B. Cloyd, and J.R. Robinson. 2001. “The Influence of Income Taxes on the Use of Inside and Outside Debt by Small Businesses,” National Tax Journal 54, 27-55.
• Cloyd, C.B., and B.C. Spilker. 2000. “Confirmation Bias in Tax Information Search: A Comparison of Law Students and Accounting Students,” The Journal of the American Taxation Association 22, 60-71.
• Cloyd, C.B., and B.C. Spilker. 1999. “The Influence of Client Preferences on Tax Professionals’ Search for Judicial Precedents, Subsequent Judgments, and Recommendations,” The Accounting Review 74, 299-322.
• Cloyd, C.B. 1999. “Discussion of ‘Contextual Features of Tax Decision Making Settings’,” The Journal of the American Taxation Association 21, 74-77.
• Cloyd, C.B., and J.R. Frederickson. 1998. “The Effects of Performance Cues, Subordinate Susceptibility to Social Influences, and the Nature of the Subordinate’s Private Information on Budgetary Slack,” Advances in Accounting16, 89-115.
• Cloyd, C.B., J.W. Hill, and J.R. Frederickson. 1998. “Independent Auditor Litigation: Recent Events and Related Research,” Journal of Accounting and Public Policy 17, 121-142.
• Cloyd, C.B., S.T. Limberg, and J.R. Robinson. 1997. “The Impact of Federal Taxes on the Use of Debt by Closely-Held Corporations,” National Tax Journal 50, 261-277.
• Cloyd, C.B. 1997. “Performance in Tax Research Tasks: The Joint Effects of Knowledge and Accountability,” The Accounting Review 72, 111-131.
• Cloyd, C.B., J.W. Hill, and J.R. Frederickson. 1996. “Motivating Factors in Attorneys’ Recommendations to Sue Auditors: Experimental Evidence on the Importance of Causality,” Journal of Accounting and Public Policy 15, 185-218.
• Ayers, B.C., C.B. Cloyd, and J.R. Robinson. 1996. “Organizational Form and Taxes: An Empirical Analysis of Small Businesses,” The Journal of the American Taxation Association 18, 49-67.
• Cloyd, C.B., J. Pratt and T. Stock. 1996. “The Use of Financial Accounting Choice to Support Aggressive Tax Positions: Public and Private Firms,” Journal of Accounting Research 34, 23-43.
• Cloyd, C.B. 1995. “Prior Knowledge, Information Search Behaviors, and Performance in Tax Research Tasks,” The Journal of the American Taxation Association 17, 82-107.
• Cloyd, C.B. 1995. “The Effects of Financial Accounting Conformity on Recommendations of Tax Preparers,” The Journal of the American Taxation Association 17, 50-70.
• Cloyd, C.B., P.A. Hite and T. Stock. 1992. “Reasons for Preparer Usage by Small Business Owners: How Compliant Are They?,” The National Public Accountant, February, 20-26.