David Kenchington

Assistant Professor
Faculty
TEMPE Campus
Mailcode
3606
Assistant Professor
Faculty
TEMPE Campus
Mailcode
3606

Biography

David Kenchington is an Assistant Professor of Accountancy at the W. P. Carey School of Business at Arizona State University. He received his Ph.D. in 2013 from the University of Arizona and has been at W. P. Carey since then. Prior to earning his Ph.D., Professor Kenchington worked for the tax group at PricewaterhouseCoopers in Orange County, California. He teaches courses that provide an overview of the principles and current rules of taxation to undergraduate students. His research primarily focuses on how taxes affect asset prices and corporate decision making.    

Education

  • Ph.D. University of Arizona 2013
  • M.A. Brigham Young University 2006
  • B.S. Brigham Young University 2006

Publications

“Gambling Attitudes and Financial Misreporting” (with Dane Christensen, University of Oregon; Keith Jones, University of Kansas).
- Contemporary Accounting Research Vol. 35, No. 3 (Fall 2018) pp. 1229–1261

“Does a Dividend Tax Rate Change in the U.S. Affect Equity Prices of Non-U.S. Stocks?” Dissertation Committee - Dan Dhaliwal (Chair), Chris Lamoureux (Finance), and Kirsten Cook
- Review of Accounting Studies, Vol. 24, Issue 2, pp. 593–628.

“Gross Profitability and Mutual Fund Performance” (with Chi Wan, University of Massachusetts Boston; H. Zafer Yüksel, University of Massachusetts Boston)
- Journal of Banking and Finance, Vol. 104 (July 2019), pp. 31-49.

“The Valuation of Discontinued Operations and Its Effect on Classification Shifting” (with Steve Kaplan, Arizona State University; Brian Wenzel, McGill University)
The Accounting Review, Forthcoming.

Working Papers:

“How do Firms get such Low Effective Tax Rates? The Role of Benign Tax Positions” (with Dane Christensen, University of Oregon; Rick Laux, Purdue University)
- Presented at 2017 BYU Accounting Symposium

“Liquidity Constraints and Nondiscretionary Income Tax Noncompliance: Evidence from a Natural Experiment in Missouri” (with Roger White, Arizona State University)
- Presented at the 2018 National Tax Association Conference (by coauthor) and 2018 BYU Accounting Symposium.

“Do Tax Hikes That Are Perceived as Unfair Spur Cheating in Interpersonal Exchange?” (with Thomas D. Shohfi – Rensselaer Polytechnic Institute, Jared D. Smith – North Carolina State University, and Roger White – Arizona State University)
- Presentation at the University of North Carolina Tax Symposium – March 2019.

Courses

Fall 2020
Course NumberCourse Title
ACC 430Taxes and Business Decisions
Fall 2019
Course NumberCourse Title
ACC 430Taxes and Business Decisions
Fall 2018
Course NumberCourse Title
ACC 430Taxes and Business Decisions
Fall 2017
Course NumberCourse Title
ACC 430Taxes and Business Decisions
Fall 2016
Course NumberCourse Title
ACC 430Taxes and Business Decisions

Expertise Areas