Wisconsin School of Business

Fabio Gaertner

Associate Professor - Accounting & Information Systems

Fabio Gaertner received his Ph.D. in accounting from the University of Arizona, and also earned both MAcc and BS (accounting) degrees from Brigham Young University. He previously taught at Nanyang Technologies University in Singapore. Gaertner’s research includes the effects of executive compensation and taxes on corporate outcomes, asset prices, and accounting information. His work also examines how different ownership and governance features interact with explicit management incentives in shaping managers’ decision making.

Selected Accepted Journal Articles

Gaertner, F. & Kausar, A. & Steele, L. (2019). The Usefulness of Negative Aggregate Earnings Changes in Predicting Future Gross Domestic Product Growth. Review of Accounting Studies
Gaertner, F. & Hoopes, J. & Maydew, E. (2019). Shareholder Wealth Effects of Border Adjustment Taxation. Journal of Law and Economics
Chyz, J. & Gaertner, F. & Kausar, A. & Watson, L. (2018). Overconfidence and Corporate Tax Policy. Review of Accounting Studies

Selected Published Journal Articles

Chyz, J. & Gaertner, F. (2018). Can Paying 'Too Much' or 'Too Little' Tax Contribute to Forced CEO Turnover?. The Accounting Review (93), 103-130.
Blaylock, B. & Gaertner, F. & Shevlin, T. (2017). Book-tax Conformity and Capital Structure. Review of Accounting Studies (22), 903-932.
Gaertner, F. & Laplante, S. & Lynch, D. (2016). Trends in the Sources of Permanent and Temporary Book-Tax Differences during the Schedule M-3 Era. National Tax Journal (69), 785-808.
Dhaliwal, D. & Gaertner, F. & Lee, G. & Trezevant, R. (2015). Historical Cost, Inflation, and the US Corporate Tax Burden. Journal of Accounting and Public Policy (34), 467-489.
Eldenburg, L. & Gaertner, F. & Goodman, T. (2015). The Influence of Ownership and Compensation Practices on Charitable Activities. Contemporary Accounting Research (32), 169-192.
Blaylock, B. & Gaertner, F. & Shevlin, T. (2015). The Association Between Book-tax Conformity and Earnings Management. Review of Accounting Studies (20), 141-172.
Gaertner, F. (2014). CEO After-tax Compensation Incentives and Corporate Tax Avoidance. Contemporary Accounting Research (31), 1077-1102.

Working Papers

Steele, L. & Lynch, D. & Gaertner, F. (2019). Determinants of Segment-level Tax Expense Disclosure.
Gaertner, F. & Hoopes, J. & Williams, B. (2019). Making Only America Great? Non-U.S. Market Reactions to U.S. Tax Reform.

Photograph of Fabio Gaertner

Fabio Gaertner

Associate Professor | Accounting & Information Systems
(608) 262-1539
3102 Grainger Hall