Sarah Lyon

Sarah Lyon
Phone: (619) 260-4849
Office: Olin Hall 206

Assistant Professor of Accounting

  • PhD, University of California, Irvine
  • MS, University of San Diego, Accounting
  • BS, University of California, Davis, Managerial Economics

Sarah Lyon joined the faculty in the University of San Diego School of Business in 2014 and teaches courses in accounting. Her current research interests include corporate tax avoidance, earnings quality and corporate social responsibility. Her dissertation examines the relation between aggressive reporting in firm’s financial statements and aggressive reporting in firm’s tax returns. She finds the relationship is driven by the measure of aggressive book reporting, resolving the conflicting results of recent studies.

Areas of Expertise

corporate taxation, earnings quality, corporate social responsibility

Selected Publications

  • Lyon, S. (2018) Bunching charitable donations after the new tax law, The Tax Insider.
  • Dalton, T., Lyon, S. Scam Artists Update Old Tricks, Practical Tax Strategies.
  • Lyon, S., Dalton, T., Dalton, K. (2019) Flat Versus Graduated Tax Regimes: Economics-based vs Psychology-based Explanations for Individual Preferences, Journal of Business Inquiry, 18(2), 162-175.
  • Lyon, S. (2017) Reconciling the Conflicting Results of Prior Research on The Relation Between Aggressive Book and Tax Reporting, Advances in Taxation, 24, 37-82.