Adrian KUBATA

Adrian KUBATA
Assistant Professor
Ph.D. in Economics - University of Oldenburg
Track: Accounting
Education
  • 2010 : Ph.D. in Economics, University of Oldenburg, Germany
  • 2007 : Diploma in Economics, Accounting, and Econometrics, University of Oldenburg, Germany
Professional Experiences
Academic Experience
  • 2020 - present, Assistant Professor, IESEG School of Management, Paris, France
  • 2017 - 2017, Visiting Scholar (invited by Professor Terry Shevlin), University of California, Irvine, , USA
  • 2015 - 2015, Visiting Scholar (invited by Professor Terry Shevlin), University of California, Irvine, , USA
  • 2011 - 2011, Visiting Scholar (invited by Professor Terry Shevlin), University of Washington, , USA
  • 2010 - 2020, Assistant Professor, University of Münster (WWU), Münster, Germany
  • 2007 - 2010, Teaching and Research Assistant, University of Oldenburg, Oldenburg, Germany
Professional Experience :
  • 2010 - 2010, Tax Advisory and Audit Consultant, BRB Group Hamburg (Auditing and Tax consulting Company), Hamburg, Germany
Published Papers in Refereed Journals
  • Kubata A., (2021). Tax Deficits through Income Shifting of German Multinational Companies (Steueraufkommensverluste durch Gewinnverlagerungen deutscher multinationaler Unternehmen), Internationales Steuerrecht , 30 (24) 949-955.
  • Edwards A., Kubata A., Shevlin T., (2021). The Decreasing Trend in U.S. Cash Effective Tax Rates: The Role of Growth in Pre-tax Income, The Accounting Review, 96 (5) 231-261..
  • Watrin Christoph, Kubata A., (2014). Methods to Detect Tax Fraud (Methoden zur Aufdeckung von Steuerbetrug), Betriebswirtschaftliche Forschung und Praxis, 66 (2) 141-157..
Books
  • Kubata A., (2010) Economic Growth and Employment in Germany – A Test of the Learning-by-Doing Hypothesis (PhD Thesis), Verlag Dr. Kovac,, Hamburg.
Research field
  • Corporate Tax Avoidance, Taxes and Business Decisions, Capital Market-Based Accounting Research, Market (In)Efficiency, Research Designs
Teaching
Grande Ecole Program:
  • International taxation
  • Corporate taxation