Erin M. Towery

• PhD, Accounting, University of Texas at Austin
• MPA, Taxation, University of Texas at Austin
• BSBA, Accounting, Auburn University

• Tax compliance
• Financial reporting
• Corporate finance

Journal Articles

• “The evolution of capital structure and operating performance after leveraged buyouts: Evidence from U.S. corporate tax returns,” with Jonathan Cohn and Lillian Mills. 2014. Journal of Financial Economics 111(2): 469-494.
• “The effect of mandatory financial statement disclosures of tax uncertainty on tax reporting and collections: The case of FIN 48 and multistate tax avoidance,” with Sanjay Gupta and Lillian Mills. 2014. Journal of American Taxation Association 36(2): 203-229.
• “One size does not fit all: How the uniform rules of FIN 48 affect the relevance of income tax accounting”, with Leslie Robinson and Bridget Stomberg. 2016. The Accounting Review 91(4): 1195-1217.
• “Unintended consequences of linking tax return disclosures to financial reporting for income taxes: Evidence from Schedule UTP” (dissertation). 2017. The Accounting Review 92(5): 201-226.
• “Increased tax disclosures and corporate tax avoidance”, with Erin Henry and Norman Massel. 2016. National Tax Journal 69(4): 809-830.
• “Taxpayer behavior under audit certainty”, with Ben Ayers and Jeri Seidman. 2019. Contemporary Accounting Research 36(1): 326-358.
• “How do IRS resources affect the corporate audit process?” with Michelle Nessa, Casey Schwab and Bridget Stomberg. 2020. The Accounting Review 95(2): 311-338.
• “Sources of value creation in private equity buyouts of private firms”, with Jonathan Cohn and Edith Hotchkiss. 2022. Review of Finance 26(2): 257-285.
• “The role of external regulators in mergers and acquisitions: Evidence from SEC comment letters” with Tingting Liu, Tao Shu, and Jasmine Wang. 2024. Review of Accounting Studies 29: 451-492
• “IRS Enforcement and Voluntary Tax Disclosure” with Anne Ehinger, Josh Lee, and Bridget Stomberg. 2024. Forthcoming at Journal of American Taxation Association.