Paul M. Demeré

Paul M. Demeré is an Assistant Professor in the Accounting department at Bocconi University, focusing on Financial Accounting & Analysis. His research addresses critical intersections between taxation, corporate governance, and financial reporting.

Demeré's work explores themes such as

• Tax accruals and financial statement accuracy
• Tax avoidance strategies in multinational corporations
• Auditor reputation and fraud detection
• Income shifting mechanisms
• Transparency in tax disclosures
• Pension-related tax accounting

His recent publications analyze the role of tax accruals in smoothing GAAP ETRs, the impact of viral auditing blunders on brand reputation, and how income shifting facilitates hidden corruption in U.S. multinationals.

He actively publishes in high-impact journals like the Journal of Accounting and Public Policy and The Accounting Review, with notable studies on tax return disclosures, pension tax accounting, and special purpose entities' role in tax avoidance. His research contributes to understanding regulatory compliance, offshore finance, and financial structuring practices.