Diana Falsetta

Assoc. Professor

Phone:
(305) 284-8642
Locator Code:
6531

 
About

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, and The Journal of the American Taxation Association. She served as an associate editor at The Journal of the American Taxation Association and Behavioral Research in Accounting, and currently serves 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), currently serving 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.
Career

Education

2002Ph.D. Business Administration University of South Carolina
1995MPA Taxation University of Texas at Austin
1994B.S. Accounting and Finance Florida State University

LIST OF SPECIALTIES: Taxation | Financial accounting | Financial reporting of income taxes

LIST OF SPECIALTIES: Taxation | Financial accounting | Financial reporting of income taxes

Professional Experience

2012 - Associate Professor, Accounting, Miami Herbert Business School
2006 - 2012Assistant Professor, Accounting, Miami Herbert Business School
2002 - 2006Assistant Professor, Accounting, Northeastern University D'Amore-McKim School of Business Administration
1996 - 1998Senior Tax Specialist, KPMG LLP

Honors & Acknowledgements

Excellence in Teaching, Miami Herbert Business School, Master of Science in Taxation, 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, 2012, 2011
PwC INQuires Research Grant, 2010
Research

LIST OF SPECIALTIES: Taxpayer judgment and decision making; and tax policy

Publications

Chychyla, Roman, Diana Falsetta, and Sundaresh Ramnath Strategic Choice of Presentation Format: The Case of ETR Reconciliations (The Accounting Review. forthcoming).


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).