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Katharine Drake
Katharine Drake
Verified email at email.arizona.edu
Title
Cited by
Cited by
Year
Network ties among low-tax firms
JL Brown, KD Drake
The Accounting Review 89 (2), 483-510, 2014
3032014
Does tax risk affect investor valuation of tax avoidance?
KD Drake, SJ Lusch, J Stekelberg
Journal of Accounting, Auditing & Finance 34 (1), 151-176, 2019
2282019
The benefits of a relational approach to corporate political activity: Evidence from political contributions to tax policymakers
JL Brown, K Drake, L Wellman
The Journal of the American Taxation Association 37 (1), 69-102, 2015
1482015
Are declining effective tax rates indicative of tax avoidance? Insight from effective tax rate reconciliations
KD Drake, R Hamilton, SJ Lusch
Journal of Accounting and Economics 70 (1), 101317, 2020
139*2020
Does firm life cycle inform the relation between book-tax differences and earnings persistence?
KD Drake
SSRN, 2016
106*2016
Do Income Tax-Related Deficiencies in Publicly Disclosed PCAOB Part II Reports Influence Audit Client Financial Reporting of Income Tax Accounts?
KD Drake, NC Goldman, SJ Lusch
The Accounting Review 91 (5), 1411-1439, 2016
822016
Compensation in the Post‐FIN 48 Period: The Case of Contracting on Tax Performance and Uncertainty
JL Brown, KD Drake, MA Martin
Contemporary Accounting Research, 2016
69*2016
Implementing relative performance evaluation: The role of life cycle peers
KD Drake, MA Martin
Journal of Management Accounting Research 32 (2), 107-135, 2020
402020
Foreign employment, income shifting, and tax uncertainty
KD Drake, NC Goldman, F Murphy
The Accounting Review 97 (2), 183-212, 2022
332022
Have critical audit matter disclosures indirectly benefitted investors by constraining earnings management? Evidence from tax accounts
KD Drake, NC Goldman, SJ Lusch, JJ Schmidt
SSRN, 2020
28*2020
Does the initial disclosure of tax-related critical audit matters constrain tax-related earnings management?
KD Drake, NC Goldman, SJ Lusch, JJ Schmidt
Does the Initial Disclosure of Tax-related Critical Audit Matters Constrain …, 2021
192021
The Weight on Earnings in Incentive Contracting: Dynamic Response or Status Quo?
KD Drake, M Martin
Available at SSRN 3796180, 2021
12*2021
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?
KD Drake, NC Goldman, SJ Lusch, JJ Schmidt
Tax Avoidance, or Tax-Related Earnings Management, 2023
72023
Disclosure of tax‐related critical audit matters and tax‐related outcomes
KD Drake, NC Goldman, SJ Lusch, JJ Schmidt
Contemporary Accounting Research, 2023
42023
Determinants and implications of uncertain tax position resolution
K Drake, A Finley, A Koester
Unpublished paper, University of Arizona and Georgetown University, 2014
42014
Investigating discretion in executive contracting: extracting private information from valuation allowance decisions
KD Drake, E Engel, MA Martin
Review of Accounting Studies 28 (2), 533-569, 2023
22023
Do firms reduce earnings management after a critical audit matter disclosure? Evidence from tax accounts
KD Drake, NC Goldman, SJ Lusch, JJ Schmidt
Working Paper, University of Arizona, North Carolina State University, Texas …, 2021
22021
Investigating discretion in executive compensation: Extracting private information from valuation allowance decisions
KD Drake, E Engel, M Martin
Review of Accounting Studies (forthcoming), 2020
12020
Money for Nothing? Using Loss Persistence Information from Tax Accounts to Examine Bonus Compensation in Loss-Making Firms
KD Drake, E Engel, M Martin
Working paper, University of Arizona and University of Illinois at Chicago …, 2017
12017
A PUBLICATION OF THE TAX SECTION OF THE AMERICAN ACCOUNTING ASSOCIATION
J Phillips, T Accounts, BE Christensen, AJ Olson, TC Omer, MP Donohoe, ...
2015
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