Katharine Drake

Associate Professor of Accounting

Katharine Drake

McClelland Hall 301R
1130 E. Helen St.  
P.O. Box 210108 
Tucson, Arizona 85721-0108

Areas of Expertise

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

Degrees

PhD, Arizona State University, 2012

Additional Links

Katharine Drake joined the Eller College of Management in 2012 after earning her PhD from Arizona State University, bringing with her 15 years of professional experience as a senior manager in public accounting and corporate controller. She studies the relationship between GAAP and taxable income, firm life cycle, network connections and executive compensation and tax.

Courses

  • ACCT 696C Tax Research PhD Seminar
  • ACCT 553 Tax Research
  • ACCT 420/520 Principles of Federal Taxation

Publications

  • "Does Tax Risk Affect Investor Valuation of Tax Avoidance?" Journal of Accounting, Auditing and Finance (with S. Lusch and J. Stekelberg)
  •  "Do Income Tax related Deficiencies in Publicly Disclosed PCAOB Part II Reports Influence Audit Client Financial Reporting of Income Tax Accounts?" The Accounting Review (with N. Goldman and S. Lusch)
  • ”Compensation in the Post FIN-48 Period: The Case of Contracting on Tax Performance and Uncertainty,” Contemporary Accounting Research (with J. Brown and M. Martin)
  • “The Benefits of a Relational Approach to Corporate Political Activity: Evidence from Contributions to Tax Policymakers,” The Journal of the American Taxation Association (with J. Brown and L. Wellman)
  • “Network Ties Among Low-Tax Firms,” The Accounting Review (with J. Brown)

Working Papers

  • "Are declining effective tax rates indicative of tax avoidance? Insight from effective tax rate reconciliations" (with R. Hamilton and S. Lusch)
  • “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)

Professional Associations

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

Awards and Honors

  • Arizona Society of CPA's Excellence in Teaching Award, 2019
  • 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