Katharine Drake

Assistant Professor of Accounting


Ph.D., Arizona State University, 2012

Areas of Expertise

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


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


“Network Ties Among Low-Tax Firms” (with J. Brown) The Accounting Review

“The Benefits of a Relational Approach to Corporate Political Activity: Evidence from Contributions to Tax Policymakers” (with J. Brown and L. Wellman)  The Journal of the American Taxation Association

”Compensation in the Post FIN-48 Period: The Case of Contracting on Tax Performance and Uncertainty” (with J. Brown and M. Martin) Contemporary Accounting Research

 "Do Income Tax related Deficiencies in Publicly Disclosed PCAOB Part II Reports Influence Audit Client Financial Reporting of Income Tax Accounts?" (with N. Goldman and S. Lusch) The Accounting Review

Working Papers

“Investor Valuation of Tax Avoidance and Tax Risk” (with S. Lusch and J. Stekelberg)

“Executive Compensation: A Firm Life Cycle Analysis” (with M. Martin)

“Implementing Relative Performance Evaluation: The Role of Life cycle Peers” (with M. Martin)

“Does Firm Life Cycle Inform the Relation Between Book-Tax Differences and Earnings Persistence?” (dissertation)

"Over the Hills and Far Away: a Study of the Determinants and Earnings Quality Consequences of Foreign Employment" (with N. Goldman and F. Murphy)

"A Cross-Country Examination of the Relation between Tax Loss Offsets and Leverage" (with M. Erickson and S. Lusch)

"Does it have to be so complex? Organizational complexity and financial frictions" (with F. Murphy and S. Lusch)

Professional Associations

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

Awards and Honors

  • 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