Department/School

Accounting

Date of this version

2014

Document Type

Article

Keywords

executive compensation; corporate taxation; tax planning; earnings management

Abstract

In this case, the student takes on the role of a compensation committee team member in a publicly-traded corporation. The case task is to create a compensation plan for the company’s CEO using past data regarding CEO compensation and specific incentives from proxy statements, along with financial statement performance data. The case requires the student consider multiple issues, both tax and non-tax. To develop a comprehensive plan for the executive, students must incorporate numerous course topics and apply them to the particular fact pattern. Pre- and post-case responses from students confirm that this case furthers their understanding of the interplay between corporate tax rules and executive compensation while cultivating critical thinking skills. The case has been used in both graduate tax and graduate accounting courses. To accommodate different teaching philosophies and course emphasis (tax or accounting), three variations of the project are provided.

Published in

Issues in Accounting Education

Citation/Other Information

29(4), 545-556

Creative Commons License

Creative Commons Attribution 4.0 License
This work is licensed under a Creative Commons Attribution 4.0 License.

Included in

Accounting Commons

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