Katharine D. Drake

University of Arizona - Department of Accounting

Tucson, AZ 85721

United States

SCHOLARLY PAPERS

12

DOWNLOADS
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2,378

CITATIONS
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Top 32,054

in Total Papers Citations

17

Scholarly Papers (12)

1.

Network Ties Among Low-Tax Firms

Accounting Review, Forthcoming, 2011 American Taxation Association Midyear Meeting: JATA Conference
Number of pages: 52 Posted: 15 Feb 2011 Last Revised: 25 Oct 2013
Jennifer L. Brown and Katharine D. Drake
Arizona State University (ASU) - W.P. Carey School of Business and University of Arizona - Department of Accounting
Downloads 664 (38,049)
Citation 6

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2.

Executive Compensation: A Firm Life Cycle Analysis

Number of pages: 59 Posted: 02 Sep 2015 Last Revised: 01 Oct 2015
Katharine D. Drake and Melissa Martin
University of Arizona - Department of Accounting and University of Illinois at Chicago
Downloads 416 (69,194)
Citation 2

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Executive compensation; compensation mix; firm life cycle; rent extraction

3.

The Benefits of a Relational Approach to Corporate Political Activity: Evidence from Political Contributions to Tax Policymakers

Brown, J. L., Drake, K., & Wellman, L. (2014). The benefits of a relational approach to corporate political activity: Evidence from political contributions to tax policymakers. The Journal of the American Taxation Association, 37(1), 69-102.
Number of pages: 59 Posted: 01 Feb 2013 Last Revised: 05 Nov 2015
Jennifer L. Brown, Katharine D. Drake and Laura Wellman
Arizona State University (ASU) - W.P. Carey School of Business, University of Arizona - Department of Accounting and Pennsylvania State University
Downloads 383 (76,046)
Citation 2

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4.

Are Declining Effective Tax Rates Indicative of Tax Avoidance? Insight from Effective Tax Rate Reconciliations

Number of pages: 56 Posted: 28 May 2017 Last Revised: 09 May 2019
Katharine D. Drake, Russ Hamilton and Stephen J. Lusch
University of Arizona - Department of Accounting, Southern Methodist University (SMU) and Texas Christian University - Department of Accounting
Downloads 278 (108,747)
Citation 1

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Tax Avoidance, Effective tax rates, Book-tax differences, Multinational firms

5.

Implementing Relative Performance Evaluation: The Role of Life Cycle Peers

Number of pages: 55 Posted: 16 Aug 2016 Last Revised: 03 Aug 2019
Katharine D. Drake and Melissa Martin
University of Arizona - Department of Accounting and University of Illinois at Chicago
Downloads 259 (117,124)
Citation 3

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Executive compensation; firm life cycle; relative performance evaluation; peer group

6.

Compensation in the Post-FIN 48 Period: The Case of Contracting on Tax Performance and Uncertainty

Contemporary Accounting Research, Vol. 33, No. 1, 2016
Number of pages: 53 Posted: 19 Sep 2013 Last Revised: 17 Jan 2017
Jennifer L. Brown, Katharine D. Drake and Melissa Martin
Arizona State University (ASU) - W.P. Carey School of Business, University of Arizona - Department of Accounting and University of Illinois at Chicago
Downloads 146 (198,686)

Abstract:

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bonus compensation; contracting; tax avoidance; uncertain tax positions

7.

Private Information in Executive Compensation: Using Loss Firms to Investigate the Role of Expectations of Future Performance in Contracting

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 57 Posted: 16 Aug 2016 Last Revised: 07 Aug 2019
Katharine D. Drake, Ellen Engel and Melissa Martin
University of Arizona - Department of Accounting, University of Illinois at Chicago - College of Business Administration and University of Illinois at Chicago
Downloads 141 (204,351)

Abstract:

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executive compensation, loss firms, valuation allowance

8.

Foreign Employment, Income Shifting, and Tax Uncertainty

University of Connecticut School of Business Research Paper No. 18-23
Number of pages: 52 Posted: 15 Aug 2018 Last Revised: 17 Jan 2019
Katharine D. Drake, Nathan Goldman and Frank Murphy
University of Arizona - Department of Accounting, North Carolina State University - Department of Accounting and University of Connecticut - Department of Accounting
Downloads 91 (280,216)

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foreign employees, income shifting, effective tax rates, uncertain tax benefits

9.

Does Firm Life Cycle Inform the Relation between Book-Tax Differences and Earnings Persistence?

Posted: 11 Jan 2015
Katharine D. Drake
University of Arizona - Department of Accounting

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Book-tax differences, earnings persistence, firm life cycle, earnings expectations

10.

Do Income Tax Related Deficiencies in Publicly Disclosed PCAOB Part II Reports Influence Audit Client Financial Reporting of Income Tax Accounts?

The Accounting Review, Vol. 91, No. 5, September 2016
Posted: 11 Apr 2014 Last Revised: 07 Apr 2017
Katharine D. Drake, Nathan Goldman and Stephen J. Lusch
University of Arizona - Department of Accounting, North Carolina State University - Department of Accounting and Texas Christian University - Department of Accounting

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PCAOB Inspections, Auditor scrutiny, Valuation allowances, Uncertain tax benefits, Earnings management

11.

Does Tax Risk Affect Investor Valuation of Tax Avoidance?

Journal of Accounting, Auditing and Finance, Vol. 34, Issue 1, pp. 151-176, 2019.
Posted: 03 Jan 2014 Last Revised: 29 Mar 2019
Katharine D. Drake, Stephen J. Lusch and James Stekelberg
University of Arizona - Department of Accounting, Texas Christian University - Department of Accounting and Colorado State University, Fort Collins - Department of Accounting

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corporate tax avoidance, tax risk, uncertain tax positions, firm valuation

12.

Are Firms Myopic?: The Case of Contracting on Performance and Risk

AAA 2011 Management Accounting Section (MAS) Meeting Paper
Posted: 16 Aug 2010 Last Revised: 25 Oct 2013
Jennifer L. Brown, Katharine D. Drake and Melissa Martin
Arizona State University (ASU) - W.P. Carey School of Business, University of Arizona - Department of Accounting and University of Illinois at Chicago

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risk, compensation, UTB