Research — Ben Ma, CPA, CFA, CFP

Working Papers

“Ownership Structure, Shareholder Incentives, and Bank Risk-Taking: Evidence from the Tax Cuts and Jobs Act” with A. Edwards and J. Glenn

“The Impact of Expanded Tax Reporting in the Gig Economy on Auditing” with A. Edwards and M. Marin

“Targeted Consumer Tax Credits and Platform Marketplaces: Evidence from Ontario” with A. Edwards and M. Marin

Practitioner Journals

Canadian Tax Focus

Ma, Ben. "Dealing with CCPC Stock Options in Mergers and Acquisitions." Canadian Tax Focus 13, no. 3 (2023). Article Link

Chen, Yizhen, and Ben Ma. "Automated Tax Compliance and Canada Workers Benefit: Deemed Filing Pitfalls." Canadian Tax Focus 16, no. 2 (2026). Article Link