Erin Towery
J.M. Tull School of Accounting

Associate Professor, KPMG Faculty Fellow

A322 Moore-Rooker Hall
610 S. Lumpkin St.
Athens, GA, 30602
Phone Numbers
Email Address


PhD, Accounting, University of Texas at Austin

MPA, Taxation, University of Texas at Austin

BSBA, Accounting, Auburn University

Research Interests

  • Tax compliance; Financial reporting; Corporate finance

Selected Publications

Journal Articles

  • Jonathan Cohn, Lillian Mills and Erin Towery. The evolution of capital structure and operating performance after leveraged buyouts: Evidence from U.S. corporate tax returns. 2014. Journal Of Financial Economics 111(2):469-494
  • Sanjay Gupta, Lillian Mills and Erin Towery. The effect of mandatory financial statement disclosures of tax uncertainty on tax reporting and collections: The case of FIN 48 and multistate tax avoidance. 2014. Journal Of The American Taxation Association 36(2):203-229
  • Leslie Robinson, Bridget Stomberg and Erin Towery. One size does not fit all: How the uniform rules of FIN 48 affect the relevance of income tax accounting. 2016. The Accounting Review 91(4):1195-1217
  • Erin Towery. Unintended consequences of linking tax return disclosures to financial reporting for income taxes: Evidence from Schedule UTP. 2017. The Accounting Review 92(5): 201-226.
  • Erin Henry, Norman Massel, and Erin Towery. Increased tax disclosures and corporate tax avoidance. 2016. National Tax Journal 69(4):809-830.
  • Ben Ayers, Jeri Seidman, and Erin Towery. Taxpayer reporting behavior under audit certainty. 2019. Contemporary Accounting Research 36(1): 326-358.
  • Michelle Nessa, Casey Schwab, Bridget Stomberg, and Erin Towery. How do IRS resources affect the corporate audit process? 2020. The Accounting Review 95(2): 311-338.