Michelle Lin Hutchens

Michelle Lin Hutchens is an Assistant Professor in the Department of Accountancy at the University of Illinois. Her research focuses on corporate tax policy, tax avoidance, and its implications on firm risk and financial accounting practices.

Research Interests:

• Corporate tax policy and its impact on business decisions
• Tax avoidance strategies and their relationship with firm risk
• Financial accounting standards and their effects on investors
• Initial Public Offerings (IPOs) and tax considerations
• Cross-border tax planning and international tax compliance

Recent Research Trends:

Dr. Hutchens' recent publications examine various aspects of corporate taxation including the effects of the Tax Cuts and Jobs Act (TCJA) on IPO activity and business decisions, the relationship between tax avoidance and firm risk, the impact of accounting standards like SFAS 109 on investor behavior, and international tax planning strategies. Her work often combines tax policy analysis with financial accounting perspectives to understand how tax regulations influence business behavior and financial outcomes.

Professional Affiliation:

• University of Illinois at Urbana-Champaign
• Department of Accountancy