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Diana  Falsetta

Diana Falsetta

Associate Professor, Accounting


Diana Falsetta is an associate professor in the Department of Accounting at the Miami Herbert Business School. Her primary research interest focuses on taxpayer judgment and decision making and tax policy. Diana’s research has been published in academic journals including The Accounting Review, Contemporary Accounting Research, and The Journal of the American Taxation Association. She served as an associate editor at The Journal of the American Taxation Association and Behavioral Research in Accounting, and currently serves on the editorial boards of The Journal of the American Taxation Association, Behavioral Research in Accounting, and Advances in Accounting Behavioral Research. She is active in the American Accounting Association (AAA), currently serving on the AAA/Deloitte Foundation/J. Michael Cook Doctoral Consortium Committee, and as Past-President of the American Taxation Association. Diana teaches financial accounting, taxation, and financial reporting of income taxes across undergraduate and graduate programs. Diana received her BS in accounting and finance from Florida State University, MPA in taxation from The University of Texas at Austin, and PhD from the University of South Carolina. She is a Certified Public Accountant. Prior to joining academia, she served as a senior tax specialist for KPMG LLP.

Research Interests

Taxpayer judgment and decision making; and tax policy

Featured Publications

  • Chychyla, Roman, Diana Falsetta, and Sundaresh Ramnath, "Strategic Choice of Presentation Format: The Case of ETR Reconciliations," The Accounting Review, forthcoming.

    Falsetta, Diana (2020), “Discussion of: Trust and Compliance Effects of Taxpayer Identity Theft: A Moderated Mediation Analysis,” The Journal of the American Taxation Association, Vol. 42, No. 1, pp. 79-81.

    Bianchi, Pietro A., Diana Falsetta, Miguel A. Minutti-Meza, Eric H. Weisbrod (2019), "Joint Audit Engagements and Client Tax Avoidance: Evidence from the Italian Statutory Audit Regime," The Journal of the American Taxation Association, Vol. 41, No. 1, pp. 31-58.

    Falsetta, Diana, and Steven E. Kaplan (2018), "Discussion of The Psychology of Billing," Contemporary Accounting Research, Vol. 35, No. 3, pp. 1455-1463.

    Falsetta, Diana, Timothy J. Rupert and Arnold Wright (2013), "The Effect of the Timing and Direction of Capital Gain Tax Changes on Investment in Risky Assets,” The Accounting Review, Vol. 88, No. 2, pp. 449-520.

    Falsetta, Diana and Brad Tuttle (2011), "Transferring Risk Preferences from Taxes to Investments," Contemporary Accounting Research, Volu. 28, No. 2, pp. 472-486.

    Bedard, Jean C., Diana Falsetta, Ganesh Krishnamoorthy, and Thomas C. Omer (2010), "Voluntary Disclosure Decisions of Companies in a Political Climate: The Context of Auditor-Provided Tax Services," The Journal of the American Taxation Association, Vol. 32, No. 1, pp. 59-77.

    Cianci, Anna M. and Diana Falsetta (2008), "The Impact of Investors' Status on Their Evaluation of Positive and Negative, Past and Future Information," Accounting & Finance, Vol. 48, No. 5, pp. 719-739.

    Falsetta, Diana, Sharon Bruns, and Timothy J. Rupert (2008), “Integrating Tax and Financial Accounting: Three Exercises for Use in Tax and Financial Accounting Classes,” Advances in Accounting Education, Vol. 8, pp. 151-187.

    Falsetta, Diana (2007), “Discussion of: An Investigation of Why Taxpayers Prefer Refunds: A Theory of Planned Behavior Approach,” The Journal of the American Taxation Association, Vol. 29, No. 1, pp. 113-116. (Invited)

    Omer, Thomas C., Jean C. Bedard, and Diana Falsetta (2006), “Auditor-Provided Tax Services: The Effects of a Changing Regulatory Environment,” The Accounting Review, Vol. 81, No. 5, pp. 1095-1117.

    Falsetta, Diana and Richard A. White (2005), “The Impact of Income Tax Withholding and Stock Position on the Sale of Stock,” The Journal of the American Taxation Association, Vol. 27, No. 1, pp. 1-23.

Teaching and Professional Experience

  • Associate Professor, Accounting, Miami Herbert Business School, 2012 - Present
  • Assistant Professor, Accounting, Miami Herbert Business School, 2006 - 2012
  • Assistant Professor, Accounting, Northeastern University D'Amore-McKim School of Business Administration, 2002 - 2006
  • Senior Tax Specialist, KPMG LLP, 1996 - 1998


  • Taxation
  • Financial accounting
  • Financial reporting of income taxes


  • Ph.D., Business Administration, University of South Carolina, 2002
  • MPA, Taxation, University of Texas at Austin, 1995
  • B.S., Accounting and Finance, Florida State University, 1994

Honors and Awards

  • Excellence in Teaching, Miami Herbert Business School, Master of Science in Taxation, May 2018, December 2017
  • Best Paper Award, American Accounting Association, International Section Midyear Meeting, 2015
  • Provost Research Award, James W. McLamore Research Award in Business and Social Sciences, 2012, 2011
  • PwC INQuires Research Grant, 2010
Diana  Falsetta


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