Network ties among low-tax firms JL Brown, KD Drake The Accounting Review 89 (2), 483-510, 2014 | 308 | 2014 |
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 | 230 | 2019 |
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 | 149 | 2015 |
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 | 141* | 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 | 82 | 2016 |
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 | 40 | 2020 |
Foreign employment, income shifting, and tax uncertainty KD Drake, NC Goldman, F Murphy The Accounting Review 97 (2), 183-212, 2022 | 34 | 2022 |
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 | 19 | 2021 |
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 | 7 | 2023 |
Disclosure of tax‐related critical audit matters and tax‐related outcomes KD Drake, NC Goldman, SJ Lusch, JJ Schmidt Contemporary Accounting Research, 2023 | 5 | 2023 |
Determinants and implications of uncertain tax position resolution K Drake, A Finley, A Koester Unpublished paper, University of Arizona and Georgetown University, 2014 | 4 | 2014 |
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 | 2 | 2023 |
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 | 2 | 2021 |
Investigating discretion in executive compensation: Extracting private information from valuation allowance decisions KD Drake, E Engel, M Martin Review of Accounting Studies (forthcoming), 2020 | 1 | 2020 |
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 | 1 | 2017 |
A PUBLICATION OF THE TAX SECTION OF THE AMERICAN ACCOUNTING ASSOCIATION J Phillips, T Accounts, BE Christensen, AJ Olson, TC Omer, MP Donohoe, ... | | 2015 |