Susan Albring
Professor of Accounting
315-443-3452
Room: 613
Contact Me
Ph D, University of Arizona (Accounting)
Research Topics
- Taxes
- Repatriation of foreign earnings
- Financial accounting
- Capital structure
- Effects of taxes on capital structure
- Effects of taxes on business
Professor Albring's current research is focused on the extent to which firms forgo tax benefits as a function of their ability to meet financial earnings targets and existing loan covenants. She was recognized as a Lubin Research Fellow 2011-2012. She is a member of the New York State Society of Certified Public Accountants and the American Institute of Certified Public Accountants. She has previously taught at the University of South Florida. Prior to joining academe, Professor Albring was a senior tax consultant at PricewaterhouseCoopers LLP in New York City. She has taught graduate and undergraduate courses in Introduction to Financial Accounting, Advanced Financial Accounting, Introduction to Managerial Accounting, and Individual Income Taxation. Professor Albring was recognized as the Whitman Teaching Fellow 2012-2014. She was the recipient of both the Whitman School Beta Gamma Sigma Professor of the Year award and the School of Accounting Beta Alpha Psi Outstanding Teaching award at the Whitman School in 2004. She was also nominated for the Ernst & Young Inclusive Excellence Award for Accounting and Business School Faculty in both 2009 and 2010. Professor Albring is a member of the editorial board of the Journal of American Taxation Association.
Working Papers
Working Papers
- "Disclosure Quality and the Prediction of Material Weaknesses in Internal Control Quality", (with Trenkle, J.)
- "Managerial Compensation and Tax Avoidance", (with Khurana, I., Pereira, R., Xu, X.)
- "Financial Restatements and Distressed vs. Non-distressed Exit", (with Huang, S., Pereira, R., Xu, X.)
- "Analyzing the Audit Risk Assessment Process: Real World Insights", (with Beasley, M., Watts, O.)
- "Management Earnings Forecasts, CEO Incentives and Risk-taking", Advances in Accounting, 42(September), 1-136, 2018 (with Xu, X.)
- "Audit Committee Auditor-Director Interlocking , Audit Pricing and Industry Specialization", International Journal of Corporate Governance, 9(4), 428-461, 2018 (with Xu, X.)
- "Unexpected Fees and Material Weaknesses in Internal Control over Financial Reporting ", Journal of Accounting, Auditing and Finance, 33(4), 485-505, 2018 (with Elder, R., Xu, X.)
- "Does the firm information environment influence financing decisions? A test using disclosure regulation", Management Science, 62(2), 456-478, 2016 (with Banyi, M., Dhaliwal, D., Pereira, R.)
- "Audit Committee Financial Expertise, Corporate Governance and the Voluntary Switch from Auditor-Provided to Non-Auditor Provided Tax Services", Advances in Accounting, 2014 (with Robinson, D., Robinson, M., )
- "The effects of accounting restatements on firm growth", Journal of Accounting and Public Policy, 32(5), 357-376, 2013 (with Huang, S., Pereira, R., Xu, X.)
- "The effect of the type and number of internal control weaknesses and their remediation on audit fees", Review of Accounting and Finance, 11(4), 377-399, 2012 (with Keane, M., Elder, R.)
- "Do debt constraints influence firms’ sensitivity to a temporary tax holiday on repatriations?", Journal of the American Taxation Association, 33(2), 1-27, 2011 (with Mills, L., Newberry, K.)
- "Managerial compensation and the debt placement decision", Journal of Corporate Finance, 17(5), 1445-1456, 2011 (with Khurana, I., Nejadmalayeri, A., Pereira, R.)
- "Short-term incentive effects of a reduction in the NOL carryback period", Journal of the American Taxation Association, 33(2), 67-88, 2011 (with Dhaliwal, D., Khurana, I., Pereira, R.)
- "The Value Relevance of a Non-GAAP Performance Metric to the Capital Markets.", Review of Accounting and Finance, 9(3), 264-284, 2010 (with Caban-Garcia, M., Reck, J.)
- "The effects of reward structure, media richness and gender on virtual teams", International Journal of Accounting Information Systems, 10(4), 190-213, 2009 (with Bryant, S., Murthy, U.)
Awards and Honors
- Nominated for AAA/J. Michael and Mary Anne Cook/Deloitte Foundation Prize - American Accounting Association (2020)
- Whitman Teaching Fellow (2014)
- Faculty Advisor to winning team in the PricewaterhouseCoopers xTAX competition - Syracuse University (2012)
- Lubin Research Fellow (2012)
- Faculty Advisor to both first-place and runner-up teams in the PricewaterhouseCoopers xTAX competition - Syracuse University (2011)
- Nominated for Ernst & Young Inclusive Excellence Award for Accounting and Business School Faculty - Syracuse University (2010)
- Nominated for Ernst & Young Inclusive Excellence Award for Accounting and Business School Faculty - Syracuse University (2009)
- Professor of the Year - Beta Alpha Psi, Syracuse University (2004)
- Professor of the Year - Beta Gamma Sigma, Syracuse University (2004)
- Summer Research Funding - School of Management, Syracuse University (2003)
- Laurels Scholarship - Educational Foundation for Women in Accounting (2000)
- Claude H. Moyer Scholarship - University of Arizona (1999)
- Outstanding TA Award - Syracuse University (1998)
- Teaching Fellow Alternate - TA Program, Syracuse University (1998)