Katharine Drake

Degrees

Ph.D., Arizona State University, 2012

Areas of Expertise

•  Relationship between GAAP and taxable income
•  FIrm life cycle
•  Network connections
•  Executive compensation and tax

Current Research

"Does Tax Risk Affect Investor Valuation of Tax Avoidance?" (with S. Lusch and J. Stekelberg) Journal of Accounting, Auditing and Finance (forthcoming)

Courses

ACCT 696C Tax Research PhD Seminar

ACCT 553 Tax Research

ACCT 420/520/520I Principles of Federal Taxation

Publications

"Does Tax Risk Affect Investor Valuation of Tax Avoidance?" (with S. Lusch and J. Stekelberg) Journal of Accounting, Auditing and Finance (forthcoming)

 "Do Income Tax related Deficiencies in Publicly Disclosed PCAOB Part II Reports Influence Audit Client Financial Reporting of Income Tax Accounts?" (with N. Goldman and S. Lusch) The Accounting Review

”Compensation in the Post FIN-48 Period: The Case of Contracting on Tax Performance and Uncertainty” (with J. Brown and M. Martin) Contemporary Accounting Research

“The Benefits of a Relational Approach to Corporate Political Activity: Evidence from Contributions to Tax Policymakers” (with J. Brown and L. Wellman)  The Journal of the American Taxation Association

“Network Ties Among Low-Tax Firms” (with J. Brown) The Accounting Review

Working Papers

“Implementing Relative Performance Evaluation: The Role of Life cycle Peers” (with M. Martin)

“Money for nothing? Using loss persistence information from tax accounts to examine bonus compensation in loss-making firms” (with E. Engel and M. Martin)

"Foreign Employment and Income Shifting" (with N. Goldman and F. Murphy)

“Examining the dynamic nature of executive compensation: A firm life cycle approach” (with M. Martin)

“Does Firm Life Cycle Inform the Relation Between Book-Tax Differences and Earnings Persistence?” (dissertation)

"A Cross-Country Examination of the Relation between Tax Loss Offsets and Leverage" (with M. Erickson and S. Lusch)

"Does it have to be so complex? Organizational complexity and financial frictions" (with F. Murphy and S. Lusch)

Professional Associations

• American Accounting Association
• American Institute of Certified Public Accountants
• Licensed CPA in Colorado, Wisconsin 

Awards and Honors

• JATA Outstanding Paper Award, 2015
• ATA/PwC Dissertation Award, 2013
• AAA/Grant Thornton Dissertation Award, 2012
• Hal J. Reneau Memorial Scholarship, 2010
• University Graduate Fellowship, Arizona State University, 2010 and 2011