David Harris

Publications

• Does Benchmark-Beating Detect Earnings Management? Evidence from Accounting Irregularities

  2018 Advances in Accounting,41,June 2018,25-45, Shi, L., Xie, H., Caplan, D.

• Bilateral implicit taxes and anti-competitive banking regulation

  2009 Journal of the American Taxation Association,31,2,45-73, Kilic, E.

• Evidence that investors trade on private event-period information around earnings announcements

  2005 Accounting Review,80,2,403-421, Barron, O., Stanford, M.

• Federal tax legislation as an implicit contracting cost benchmark: The definition of excessive executive compensation

  2002 Accounting Review,77,4,997-1018, Livingstone, J.

• The Impact of Explicit and Implicit State Taxation of U.S. Government Obligations on the Structure of Banks’ Investment and Financing Portfolios

  2001 Journal of the American Taxation Association,23,1-19, Beatty, A.

• Intra-group, interstate strategic income management for tax, financial reporting, and regulatory purposes

  2001 Accounting Review,76,4,515-536, Beatty, A.

• The effects of Taxes, agency costs and information asymmetry on earnings management: A comparison of public and private firms

  1999 Review of Accounting Studies,4,3-4,299-326, Beatty, A.

• Distortions Caused by the Use of Arm's-Length Transfer Prices

  1998 Journal of the American Tax Association,20 ,40-50, Sansing, R.

• The Impact of U.S. Tax Law Revision on Multinational Corporations' Capital Location and Income Shifting Decisions

  1993 Journal of Accounting Research,31,111-140,

• Perceptions of Accounting Publication Outlets

  1988 The Accounting Educator's Journal,1-17, Schroeder, R., Payne, D.

• Minimizing the Tax Costs of Foreign Transfers of Patents and Trademarks

  1988 International Tax Journal,14,3,231‑243, Putnam, K.

• Shareholder Gain Deferral in Corporate Liquidation

  1988 Tax Adviser,339‑344,

• Earnings and Profits and ACRS

  1986 TAXES,64,5,276‑280,

• Alternative Methods of Obtaining Basis in Leveraged S Corporation Assets

  1986 TAXES,64,4,203‑215, Maiorano, R.

• Assessment of Penalties Under IRC 6653: Taxpayer Positions Contrary to IRS Rules and Regulations

  1986 The Tax Executive,38,2,147‑152,

• Simplification of IRC 337 Installment Gain Computation: Analysis and Recommendations

  1985 The Tax Executive,38,1,41‑54, Harris, M.

• Optimizing the Selection Between Full or Reduced Investment Tax Credits and Optional Section 179 Expensing

  1984 The Tax Adviser,686‑692, Maiorano, R.

• Taxation of Investments in Manufactured Housing

  1984 TAXES,62,5,337‑348, Harris, M.

• ITC Basis Adjustments and Section 1245 Recapture

  1984 TAXES,62,2,95‑98,

• Real Property Depreciation and the Homeowner

  1984 TAXES,62,54‑64,

• Oct 19, 2019

  Best Paper Award

  American Accounting Association
• Jan 01, 2013

  Best Paper Award

  2013 Mid-Atlantic Regional Meeting of the American Accounting Associatio
• Jan 01, 2008

  Whitman Research Fellow

  Whitman School of Management, Syracuse University
• Jan 01, 2002

  Outstanding Research Award

  Syracuse University Department of Accounting
• Jan 01, 1999

  University of Michigan Paton Fellow

  University of Michigan
• Jan 01, 1996

  Outstanding Manuscript Award

  American Taxation Association
• Jan 01, 1992

  Deloitte & Touche Doctoral Fellow

  Deloitte & Touche
• Jan 01, 1991

  Big 10 Doctoral Consortium Fellow

  Big 10
• Jan 01, 1989

  American Accounting Association Scholarship

  American Accounting Association

• Ahead of midterms GOP incumbents on defense over 2017 tax vote in high-tax states

  October 16, 2018 CBS Money Watch