Biography
Diana Falsetta is an associate professor in the Department of Accounting at the Miami Herbert Business School. Her primary research interest focuses on taxpayer judgment and decision making and tax policy. Diana’s research has been published in academic journals including The Accounting Review, Contemporary Accounting Research, The Journal of the American Taxation Association, and Journal of Business Ethics. She served as an associate editor at The Journal of the American Taxation Association and Behavioral Research in Accounting, and has served on the editorial boards of The Journal of the American Taxation Association, Behavioral Research in Accounting, and Advances in Accounting Behavioral Research. She is active in the American Accounting Association (AAA), having served on the AAA/Deloitte Foundation/J. Michael Cook Doctoral Consortium Committee, and as Past-President of the American Taxation Association. Diana teaches financial accounting, taxation, and financial reporting of income taxes across undergraduate and graduate programs. Diana received her BS in accounting and finance from Florida State University, MPA in taxation from The University of Texas at Austin, and PhD from the University of South Carolina. She is a Certified Public Accountant. Prior to joining academia, she served as a senior tax specialist for KPMG LLP.Education
| 2002 | Ph.D. Business Administration, University of South Carolina |
| 1995 | MPA Taxation, University of Texas at Austin |
| 1994 | B.S. Accounting and Finance, Florida State University |
Taxation | Financial accounting | Financial reporting of income taxes
Professional Experience
| 2012 - | Associate Professor, Accounting, Miami Herbert Business School |
| 2006 - 2012 | Assistant Professor, Accounting, Miami Herbert Business School |
| 2002 - 2006 | Assistant Professor, Accounting, Northeastern University D'Amore-McKim School of Business Administration |
| 1996 - 1998 | Senior Tax Specialist, KPMG LLP |
Honors & Acknowledgements
Excellence in Teaching, Miami Herbert Business School, Master of Science in Taxation, May 2021, May 2018, December 2017
Best Paper Award, American Accounting Association, International Section Midyear Meeting, 2015
Provost Research Award, James W. McLamore Research Award in Business and Social Sciences, 2022, 2012, 2011
PwC INQuires Research Grant, 2010
Taxpayer judgment and decision making; and tax policy
Publications
Falsetta, Diana, Jennifer K. Schafer, and George T. Tsakumis Government Spending: How It Impacts Tax Compliance (Journal of Business Ethics. (Forthcoming).
Chychyla, Roman, Diana Falsetta, and Sundaresh Ramnath Strategic Choice of Presentation Format: The Case of ETR Reconciliations (The Accounting Review, Vol. 97, No. 1, pp. 177-211. 2022. ).
Falsetta, Diana Discussion of: Trust and Compliance Effects of Taxpayer Identity Theft: A Moderated Mediation Analysis (The Journal of the American Taxation Association, Vol. 42, NO. 1, pp. 79-81. 2020).
Bianchi, Pietro A., Diana Falsetta, Miguel A. Minutti-Meza, Eric H. Weisbrod Joint Audit Engagements and Client Tax Avoidance: Evidence from the Italian Statutory Audit Regime (The Journal of the American Taxation Association, Vol. 41, No. 1, pp. 31-58. 2019).
Falsetta, Diana, and Steven E. Kaplan Discussion of The Psychology of Billing 1455-1463. (Vol. 35, No. 3 Contemporary Accounting Research. 2018).
Falsetta, Diana, Timothy J. Rupert and Arnold Wright The Effect of the Timing and Direction of Capital Gain Tax Changes on Investment in Risky Assets 449-520 (Vol. 88, No. 2 The Accounting Review. 2013).
Falsetta, Diana and Brad Tuttle Transferring Risk Preferences from Taxes to Investments 472-486 (Vol. 28, No. 2 Contemporary Accounting Research. 2011).
Bedard, Jean C., Diana Falsetta, Ganesh Krishnamoorthy, and Thomas C. Omer Voluntary Disclosure Decisions of Companies in a Political Climate: The Context of Auditor-Provided Tax Services 59-7759-77. (Vol. 32, No. 1 The Journal of the American Taxation Association. 2010).
Cianci, Anna M. and Diana Falsetta The Impact of Investors' Status on Their Evaluation of Positive and Negative, Past and Future Information 719-739 (Vol. 48, No. 5 Accounting & Finance. 2008).
Falsetta, Diana, Sharon Bruns, and Timothy J. Rupert 151-187 (Vol. 8 Advances in Accounting Education. 2008).
Falsetta, Diana Discussion of: An Investigation of Why Taxpayers Prefer Refunds: A Theory of Planned Behavior Approach 113-116 (Vol. 29, No. 1 The Journal of the American Taxation Association (Invited). 2007).
Omer, Thomas C., Jean C. Bedard, and Diana Falsetta Auditor-Provided Tax Services: The Effects of a Changing Regulatory Environment 1095-1117 (Vol. 81, No. 5 The Accounting Review. 2006).
Falsetta, Diana and Richard A. White The Impact of Income Tax Withholding and Stock Position on the Sale of Stock 1-23 (Vol. 27, No. 1 The Journal of the American Taxation Association. 2005).
