Welcome! My name is Lucas Swider, I’m an accounting PhD candidate at the University of Oklahoma. 

In my research, I utilize experimental methods to examine the judgment and decision-making of accounting professionals and taxpayers in financial reporting, auditing, and taxation contexts. I’m particularly interested in how individuals interact with emerging technologies, how features of accounting standards or the tax system influence judgments and decisions, and the intersection of taxation, auditing, and financial reporting.  

In my dissertation, I use an experiment to investigate the extent to which people who prepare their own tax returns are willing to rely on tax advice provided by artificial intelligence (AI) advisors. The study provides insights for regulators contemplating oversight over rapidly advancing AI technology in tax services and sheds light on the public’s perception of CPAs amidst this technological evolution. I have been awarded the Bullard Dissertation Fellowship Award from the University of Oklahoma for this work.

Before pursuing my PhD, I worked at KPMG where I provided technology consulting and compliance services to clients across various industries and regularly participated on audits of publicly traded companies as a tax expert. Subsequently, I've had the honor of serving as an accounting lecturer at the University of Oklahoma, University of Wisconsin-Parkside, and University of Wisconsin-Milwaukee. I’m an AICPA Accounting Doctoral Scholar and a licensed CPA in the state of Wisconsin.