Frank Murphy

Assistant Professor

Accounting

Frank Murphy joined UConn in the summer of 2017 after completing his PhD in accounting at the University of Arizona.  Frank started his accounting career at UConn and graduated with a B.S. in accounting in December 2007. After graduating from UConn, Frank worked for six years at Deloitte Tax in Hartford prior to starting his doctorate. While working, he performed international tax consulting for Fortune 100 clients. During this time, Frank also completed a masters in taxation from Bentley University and became a licensed CPA in Connecticut.

Frank’s research focuses on understanding the role of taxation in shaping the decisions of firms and investors, using empirical methods and archival data. It spans three themes: international taxation and multinational corporations, investor-level taxes and trading behavior, and accounting information and tax policy. His research on income shifting won the American Taxation Association Outstanding Manuscript Award in 2023. He also serves the academic community by serving on the editorial board at for the Journal of International Accounting Research and is elected to join the board of trustees for the American Taxation Association for the 25-26 academic year.

Select Publications:

•  “Taxes and the Growth in Mutual Funds: Evidence from OBRA 1993” with Jim Stekelberg. Journal of Accounting and Public Policy, (2021) 40 (3): 106859.
• “Foreign Employment, Income Shifting, and Tax Uncertainty” with Katharine Drake and Nathan Goldman. The Accounting Review, (2022) 97 (2): 183–212.
•  “Foreign Holding Companies and the US Taxation of Foreign Earnings: Evidence from the Tax Increase Prevention and Reconciliation Act of 2005” solo-authored. Contemporary Accounting Research, (2023) 40(1): 729-757.
• “Tax Planning through Advanced Tax Rulings – An Exploratory Analysis Using the Luxembourg Tax Leaks” with Oliver Li and Stephen Lusch. European Accounting Review, (2024) 33 (4): 1431-1465.
• “Court Disclosures of Firms in Chapter 11 Bankruptcy” with Ilona Bastiaansen, Alina Lerman, and Dushyant Vyas.  Journal of Accounting Research, (2025) 63 (1): 57-112. 
• “Tax Havens and Reputational Costs” with Adrienne DePaul and Mary Vernon. Journal of Accounting and Economics, (2025) 79 (2-3): 101761.