Profile Information

Profile

Jesse Gardner joined Clemson’s School of Accountancy in August 2023. He recently completed his Ph.D. from the University of Southern California, where he previously obtained a M.B.T. in Business Taxation. Jesse received his B.S. in Accounting and Information Systems from Virginia Tech. His research interests are in the area of taxation, financial accounting, and financial statement analysis. Prior to starting his Ph.D. program, Jesse was a Senior Associate for PwC and worked in their Mergers and Acquisitions group as well as their Real Estate/Private Equity tax group in New York City. He is a licensed CPA in New York.

Research Interests

• Capital Markets, Earnings Quality, Equity Duration, Financial Statement Analysis, IRS Scrutiny, Large Language Models, Taxation, and Valuation

Research Publications

• Gardner, J., Krupa, N., and Mammadov, B., 2026. Generative artificial intelligence in the writing process of accounting research. Accounting Open.
• Gardner, J., Polk, R., and Yazzie, C., 2026. Private letter rulings: unlocking tax certainty, triggering IRS scrutiny. Journal of the American Taxation Association.
• Gardner, J., Sloan, R., and Yoon, J., 2024. Distinguishing between recurring and nonrecurring components of earnings using unobserved components modeling. Journal of Accounting and Economics.
• Erickson, M., Gardner, J., and Heitzman, S., 2021. Tax and accounting effects of Reverse Morris Trust transactions. Tax Notes.
• Erickson, M., Gardner, J., and Heitzman, S., 2020. Altera and the GAAP financial statements of other public firms. Tax Notes.