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A Data Analytics Teaching Case Investigating Profitable Firms That Have Zero or Negative Tax Expense.

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Title: A Data Analytics Teaching Case Investigating Profitable Firms That Have Zero or Negative Tax Expense.
Authors: Cheng, Christine, Rhoades-Catanach, Shelley, Sapkota, Pradeep, Yurko, Amy J. N.
Source: Issues in Accounting Education; Nov2025, Vol. 40 Issue 4, p119-137, 19p
Subject Terms: Data analytics, Corporate taxes, Data visualization, Electronic data processing, Data transformations (Statistics), Data visualization software, Corporations, Tax laws
Abstract: Much attention is paid to profitable firms that pay no income taxes. This case allows students to enhance their data analytics skills while learning how to use data to gain a deeper understanding of corporate tax avoidance by profitable firms. The learning objectives for this case are to: (1) expand students' understanding of the association between firms' tax provisions and net income; (2) have students evaluate how different definitions of key variables can impact insights from data analytics; (3) develop students' abilities to transform data; (4) develop students' abilities to conduct data analysis; (5) develop students' abilities to create effective data visualizations; and (6) develop students' oral and written communication skills. This case provides optional detailed Alteryx and Power BI instructions to assist instructors seeking to develop students' skills with these popular tools. Data Availability: The data were created from public sources cited in the text and are available in the supplemental material file ITEP_case_data_set.xlsx. JEL Classifications: M41; M48. [ABSTRACT FROM AUTHOR]
Copyright of Issues in Accounting Education is the property of American Accounting Association and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
Database: Complementary Index
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  Data: A Data Analytics Teaching Case Investigating Profitable Firms That Have Zero or Negative Tax Expense.
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  Data: <searchLink fieldCode="AR" term="%22Cheng%2C+Christine%22">Cheng, Christine</searchLink><br /><searchLink fieldCode="AR" term="%22Rhoades-Catanach%2C+Shelley%22">Rhoades-Catanach, Shelley</searchLink><br /><searchLink fieldCode="AR" term="%22Sapkota%2C+Pradeep%22">Sapkota, Pradeep</searchLink><br /><searchLink fieldCode="AR" term="%22Yurko%2C+Amy+J%2E+N%2E%22">Yurko, Amy J. N.</searchLink>
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  Data: Issues in Accounting Education; Nov2025, Vol. 40 Issue 4, p119-137, 19p
– Name: Subject
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  Data: <searchLink fieldCode="DE" term="%22Data+analytics%22">Data analytics</searchLink><br /><searchLink fieldCode="DE" term="%22Corporate+taxes%22">Corporate taxes</searchLink><br /><searchLink fieldCode="DE" term="%22Data+visualization%22">Data visualization</searchLink><br /><searchLink fieldCode="DE" term="%22Electronic+data+processing%22">Electronic data processing</searchLink><br /><searchLink fieldCode="DE" term="%22Data+transformations+%28Statistics%29%22">Data transformations (Statistics)</searchLink><br /><searchLink fieldCode="DE" term="%22Data+visualization+software%22">Data visualization software</searchLink><br /><searchLink fieldCode="DE" term="%22Corporations%22">Corporations</searchLink><br /><searchLink fieldCode="DE" term="%22Tax+laws%22">Tax laws</searchLink>
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  Label: Abstract
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  Data: Much attention is paid to profitable firms that pay no income taxes. This case allows students to enhance their data analytics skills while learning how to use data to gain a deeper understanding of corporate tax avoidance by profitable firms. The learning objectives for this case are to: (1) expand students' understanding of the association between firms' tax provisions and net income; (2) have students evaluate how different definitions of key variables can impact insights from data analytics; (3) develop students' abilities to transform data; (4) develop students' abilities to conduct data analysis; (5) develop students' abilities to create effective data visualizations; and (6) develop students' oral and written communication skills. This case provides optional detailed Alteryx and Power BI instructions to assist instructors seeking to develop students' skills with these popular tools. Data Availability: The data were created from public sources cited in the text and are available in the supplemental material file ITEP_case_data_set.xlsx. JEL Classifications: M41; M48. [ABSTRACT FROM AUTHOR]
– Name: Abstract
  Label:
  Group: Ab
  Data: <i>Copyright of Issues in Accounting Education is the property of American Accounting Association and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract.</i> (Copyright applies to all Abstracts.)
PLink https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edb&AN=189037547
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      – Type: doi
        Value: 10.2308/ISSUES-2024-008
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      – Code: eng
        Text: English
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        PageCount: 19
        StartPage: 119
    Subjects:
      – SubjectFull: Data analytics
        Type: general
      – SubjectFull: Corporate taxes
        Type: general
      – SubjectFull: Data visualization
        Type: general
      – SubjectFull: Electronic data processing
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      – SubjectFull: Data transformations (Statistics)
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      – SubjectFull: Data visualization software
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      – SubjectFull: Corporations
        Type: general
      – SubjectFull: Tax laws
        Type: general
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      – TitleFull: A Data Analytics Teaching Case Investigating Profitable Firms That Have Zero or Negative Tax Expense.
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            NameFull: Cheng, Christine
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            NameFull: Rhoades-Catanach, Shelley
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            NameFull: Sapkota, Pradeep
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            – D: 01
              M: 11
              Text: Nov2025
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              Y: 2025
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