Katharine D. Drake

University of Arizona - Department of Accounting

Tucson, AZ 85721

United States

  • University of Arizona - Department of Accounting

SCHOLARLY PAPERS

11

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SSRN CITATIONS
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Top 13,618

in Total Papers Citations

87

CROSSREF CITATIONS

12

Scholarly Papers (11)

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1.

Is the Disclosure of Tax-Related Critical Audit Matters Associated with Tax-Related Audit and Financial Reporting Quality, Tax Avoidance, or Tax-Related Earnings Management?

Number of pages: 66 Posted: 02 Jun 2020 Last Revised: 20 Mar 2023
Katharine D. Drake, Nathan C. Goldman, Stephen J. Lusch and Jaime J. Schmidt
University of Arizona - Department of Accounting, North Carolina State University - Department of Accounting, Texas Christian University - Department of Accounting and University of Texas at Austin
Downloads 879 (45,949)
Citation 3

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Critical audit matter disclosures, Earnings management, Tax expense, Unrecognized tax benefits

2.

Network Ties Among Low-Tax Firms

Accounting Review (2014), Vol. 89, No 2, pp. 483-510, 2011 American Taxation Association Midyear Meeting: JATA Conference
Number of pages: 28 Posted: 15 Feb 2011 Last Revised: 13 Dec 2022
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 796 (52,556)
Citation 19

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3.

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

Journal of Accounting & Economics 70 (2020) 101317
Number of pages: 24 Posted: 28 May 2017 Last Revised: 13 Dec 2022
Katharine D. Drake, Russ Hamilton and Stephen J. Lusch
University of Arizona - Department of Accounting, Southern Methodist University (SMU) - Accounting Department and Texas Christian University - Department of Accounting
Downloads 692 (63,347)
Citation 22

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

4.

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 559 (82,938)
Citation 14

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5.

Implementing Relative Performance Evaluation: The Role of Life Cycle Peers

Journal of Management Accounting Research (2020), Vol. 32, No. 2, pp. 107-135.
Number of pages: 29 Posted: 16 Aug 2016 Last Revised: 13 Dec 2022
Katharine D. Drake and Melissa Martin
University of Arizona - Department of Accounting and University of Illinois at Chicago
Downloads 448 (108,489)
Citation 15

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

6.

Foreign Employment, Income Shifting, and Tax Uncertainty

The Accounting Review (2022) 97(2): 183-212
Number of pages: 30 Posted: 15 Aug 2018 Last Revised: 13 Dec 2022
Katharine D. Drake, Nathan C. 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 411 (119,963)
Citation 8

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

7.

Investigating Discretion in Executive Compensation: Extracting Private Information from Valuation Allowance Decisions

Review of Accounting Studies (forthcoming)
Number of pages: 37 Posted: 16 Aug 2016 Last Revised: 13 Dec 2022
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 235 (216,342)

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executive compensation, loss firms, valuation allowance

8.

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 186 (268,652)
Citation 2

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bonus compensation; contracting; tax avoidance; uncertain tax positions

9.

The Weight on Earnings in Incentive Contracting: Dynamic Response or Status Quo?

Number of pages: 57 Posted: 10 Mar 2021
Katharine D. Drake and Melissa Martin
University of Arizona - Department of Accounting and University of Illinois at Chicago
Downloads 93 (457,688)

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Executive compensation, bonus compensation, firm life cycle, dynamic agency

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: 15 May 2020
Katharine D. Drake, Nathan C. 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