David Harris

Research Topics

• Federal taxes
• Effects of taxes on business
• Financial disclosure/market evaluation

• "A more Efficient and Effective Objective Measure of Financial Disclosure Quality: Omissions of Seven Key Financial Statement Variables", (with Zhang, Y.)
• "Classified Board and Market Perceptions: Using Earnings Quality and Credit Risk", (with Suh , S., Liang, L.)

• "The initiation of audit committee interlocks and the contagion of accounting policy choices: Evidence from special items", Review of Accounting Studies, 39, 2020 (with Dharwadkar, R., shi, l., Zhou, N.)
• "Does Benchmark-Beating Detect Earnings Management? Evidence from Accounting Irregularities", Advances in Accounting, 41(June 2018), 25-45, 2018 (with Shi, L., Xie, H.)
• "Bilateral implicit taxes and anti-competitive banking regulation", Journal of the American Taxation Association, 31(2), 45-73, 2009 (with Kilic, E.)
• "Evidence that investors trade on private event-period information around earnings announcements", Accounting Review, 80(2), 403-421, 2005 (with Barron, O., Stanford, M.)
• "Federal tax legislation as an implicit contracting cost benchmark: The definition of excessive executive compensation", Accounting Review, 77(4), 997-1018, 2002 (with Livingstone, J.)
• "Intra-group, interstate strategic income management for tax, financial reporting, and regulatory purposes", Accounting Review, 76(4), 515-536, 2001 (with Beatty, A.)
• "The effects of Taxes, agency costs and information asymmetry on earnings management: A comparison of public and private firms", Review of Accounting Studies, 4(3-4), 299-326, 1999 (with Beatty, A.)