Gardner, J., Krupa, N., and Mammadov, B., 2026. Generative artificial intelligence in the writing process of accounting research. Accounting Open. https://doi.org/10.1016/j.accop.2026.100010
Gardner, J., Polk, R., and Yazzie, C., 2026. Private letter rulings: unlocking tax certainty, triggering IRS scrutiny. Journal of the American Taxation Association. https://doi.org/10.2308/JATA-2025-013
Gardner, J., Sloan, R., and Yoon, J., 2024. Distinguishing between recurring and nonrecurring components of earnings using unobserved components modeling. Journal of Accounting and Economics. https://doi.org/10.1016/j.jacceco.2024.101687
Erickson, M., Gardner, J., and Heitzman, S., 2021. Tax and accounting effects of Reverse Morris Trust transactions. Tax Notes.
Erickson, M., Gardner, J., and Heitzman, S., 2020. Altera and the GAAP financial statements of other public firms. Tax Notes.
Impact: Cited by petitioners in brief to the Supreme Court of the United States.
Buchheit, S., Gardner, J., Polk, R., and Yazzie, C., Why are female CFOs less tax aggressive? Evidence of enhanced IRS exposure.
Preparing for resubmission to the Journal of the American Taxation Association.
Gardner, J., Hanlon, M., and Heitzman, S., Disallowed interest carryforwards under IRC Section 163(j).
Under review at the National Tax Journal.
Gardner, J., Hanlon, M., and Heitzman, S., Disallowed interest deductions and debt financing.
Gardner, J., Implied equity duration: international evidence.