David Harris
Professor of Accounting
Director, George E. Bennett Center for Accounting
315-443-3362
Room: 621
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PhD, University of Michigan (Business)
LLM, John Marshall School of Law (Taxation)
MS, University of Illinois (Accounting)
JD, Southern Illinois
BS, University of Illinois (Economics)
Research Topics
- Federal taxes
- Effects of taxes on business
- Financial disclosure/market evaluation
Professor Harris teaches courses in federal income taxation at the undergraduate and graduate levels.
Professor Harris conducts research on the effects of taxation on business decisions and on the interaction between firms' financial disclosures and markets' evaluations of their values. He earned the American Taxation Association Outstanding Manuscript Award, 1995-96, for his research.
Selected Publications
Selected Publications
- "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., Richardson, S.)
- "Does Benchmark-Beating Detect Earnings Management? Evidence from Accounting Irregularities", Advances in Accounting, 41(June 2018), 25-45, 2018 (with Shi, L., Xie, H., Caplan, D.)
- "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.)
Awards and Honors
- Best Paper Award - American Accounting Association (2019)
- Best Paper Award - 2013 Mid-Atlantic Regional Meeting of the American Accounting Associatio (2013)
- Whitman Research Fellow - Whitman School of Management, Syracuse University (2008)
- Outstanding Research Award - Syracuse University Department of Accounting (2002)
- University of Michigan Paton Fellow - University of Michigan (1999)
- Outstanding Manuscript Award - American Taxation Association (1996)
- Deloitte & Touche Doctoral Fellow - Deloitte & Touche (1992)
- Big 10 Doctoral Consortium Fellow - Big 10 (1991)
- American Accounting Association Scholarship - American Accounting Association (1989)
Media Placements
Ahead of midterms GOP incumbents on defense over 2017 tax vote in high-tax states , CBS Money Watch 10.16.18