Faculty Directory

Benjamin Yost

Assistant Professor




Professor Benjamin Yost earned his Ph.D. from the Massachusetts Institute of Technology. His research investigates the (often unintended) consequences of taxes and tax enforcement on individual and corporate decisions. He is also interested in the role of economic spillovers and peer effects on corporate outcomes. His work has appeared in leading academic journals such as the Journal of Accounting and EconomicsJournal of Accounting Research, and The Accounting Review. In 2018, Professor Yost received the American Accounting Association Competitive Manuscript Award as well as the ATA/PwC Outstanding Tax Dissertation Award for his paper “Locked-in: The effect of CEOs’ capital gains taxes on corporate risk-taking.” Prior to pursuing doctoral studies, Professor Yost worked for Ernst & Young as a senior tax associate, where he earned his CPA designation.

At the Carroll School, Professor Yost teaches undergraduate financial accounting. He has received a "Teaching Star" distinction from the Dean and teaching committee for outstanding teaching, based on having received highly favorable evaluations from students, while also challenging them intellectually.

Selected Publications

  • Yost, B.P. 2023. Do tax-based proprietary costs discourage public listing? Journal of Accounting and Economics, forthcoming.
  • Yost, B.P., and Shu, S. 2022. Does tax enforcement deter managers' self-dealing? Journal of Accounting and Economics 74 (1): 101512.
  • Hanlon. M.H., R.S. Verdi, and B.P. Yost. 2021. CEO tax effects on acquisition structure and value. The Accounting Review 96 (2): 333-363.
  • Kim, J., R.S. Verdi, and B.P. Yost. 2020. Do firms strategically internalize disclosure spillovers? Evidence from cash-financed M&As. Journal of Accounting Research 58 (5): 1249-1297.
  • Yost, B.P. 2018. Locked-in: The effect of CEOs' capital gains taxes on corporate risk-taking. The Accounting Review 93 (5): 325-358.
  • Shroff, N., R.S. Verdi, and B. P. Yost. 2017. When does the peer information environment matter? Journal of Accounting and Economics 64 (2-3): 183-214.

Professional Activities

Prior to pursuing doctoral studies, Professor Yost earned his CPA license and worked as a senior tax associate in the McLean, VA office of Ernst & Young.