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Stephen Lusch Headshot
Categories
Faculty
Office Number
434A
Phone
859-257-4675
Email
stephen.lusch@uky.edu

Education:

  • Ph.D., University of Arizona, 2014
  • M.S. Accountancy (Tax Emphasis), University of Notre Dame, 2009
  • B.B.A. (Accounting Major), Texas Christian University, 2008
  • Certificate (College Access Counseling), Rice University, 2022
  • Certificate (Editing), University of Chicago, 2020

View CV

View Research Profile


Professor Lusch joined the University of Kentucky in 2024. Previously he worked at Texas Christian University and the University of Kansas. He holds a PhD in management with an accounting emphasis and law minor from the University of Arizona, a MSA with a tax emphasis from the University of Notre Dame, and a BBA in accounting from Texas Christian University.

Professor Lusch has published his research in leading journals, including Journal of Accounting and Economics, The Accounting Review, Contemporary Accounting Research, Journal of Business Ethics, Journal of the American Taxation Association, Journal of Management Accounting Research, European Accounting Review, Journal of Accounting and Public Policy, and Public Finance Review. His research interests are varied but are primarily focused on questions related to taxation. In 2023, he received the American Taxation Association’s Tax Manuscript Award, and he currently serves as an editor for Accounting Horizons.

At UK, Professor Lusch teaches tax courses in both the undergraduate and Master of Accounting programs. Lusch also has experience teaching financial accounting as well as financial statement analysis to undergraduates and MBAs. Finally, he has led travel courses focused on international accounting (Spain) and accounting policy (Washington D.C.) for graduate students. In 2022, Professor Lusch was named to Poets&Quants’ Top 50 Undergraduate Business School Professors List.


Teaching Expertise:

  • Federal Income Taxation
  • Financial Accounting

Research Expertise:

  • Federal Income Taxation
  • State and Local Taxation
  • Tax Policy

Selected Publications:

Goldman, Nathan C., Stephen J. Lusch, and Luke Watson. 2026. “Is State Tax Policy Associated with State-Level COVID-19 Restrictions?” Contemporary Accounting Research. 43 (2): 680–706.

Drake, Katharine D., Nathan C. Goldman, Stephen J. Lusch, and Jaime Schmidt. 2024. “Disclosure of Tax-Related Critical Audit Matters and Tax-Related Outcomes” Contemporary Accounting Research. 41 (2): 719–747.

Finley, Andrew R., Curtis M. Hall, Erica Harris, and Stephen J. Lusch. 2021. “The Effect of Corporate Donors on Non-profit Operating Performance.” Journal of Business Ethics 172 (3): 463–485.

Drake, Katharine D., Russ Hamilton, and Stephen J. Lusch. 2020. “Are Declining Effective Tax Rates Indicative of Tax Avoidance: Insight from Effective Tax Rate Reconciliations.” Journal of Accounting and Economics 70 (1): 101317.

Drake, Katharine D., Nathan C. Goldman, and Stephen J. Lusch. 2016. “Do Income Tax Related Deficiencies in Publicly Disclosed PCAOB Part II Reports Influence Audit Client Financial Reporting of Income Tax Accounts?” The Accounting Review 91 (5): 1411–1439.