ERINM.TOWERY,CPA
UniversityofGeorgia
TerryCollegeofBusiness
J.M.TullSchoolofAccounting
232BrooksHall,310HertyDrive
Athens,GA30602
Phone:(646)464‐2744
Email:etowery@uga.edu
February2016
EDUCATION ACADEMIC EXPERIENCE APPOINTMENTS
PUBLICATIONS
UniversityofTexasatAustin
DoctorofPhilosophy,Accounting
Austin,TX
2013
UniversityofTexasatAustin
MasterinProfessionalAccounting,Taxation
Austin,TX
2005
AuburnUniversity BachelorofScienceinBusinessAdministration,Accounting
UniversityofGeorgia
AssistantProfessorinAccounting
Auburn,AL
2003
Athens,GA
2013‐Present
AcademicResearchConsultantandTaxPolicyAdvisortoInternalRevenueService
LargeBusiness&International(LB&I)Division
“Theevolutionofcapitalstructureandoperatingperformanceafterleveraged
buyouts:EvidencefromU.S.corporatetaxreturns,”withJonathanCohnandLillian
Mills.JournalofFinancialEconomics111(2):469‐494.
 Recipientof2012CharlesRiverAssociatesAwardfortheBestPaperon
CorporateFinance
“Theeffectofmandatoryfinancialstatementdisclosuresoftaxuncertaintyontax
reportingandcollections:ThecaseofFIN48andmultistatetaxavoidance,”with
SanjayGuptaandLillianMills.JournalofAmericanTaxationAssociation36(2):
203‐229.
 Recipientof2015JournalofAmericanTaxationAssociationOutstandingPaper
Award
“Onesizedoesnotfitall:HowtheuniformrulesofFIN48affecttherelevanceof
incometaxaccounting”,withLeslieRobinsonandBridgetStomberg.
ForthcomingatTheAccountingReview
WORKINGPAPERS
“Unintendedconsequencesoflinkingtaxreturndisclosuresoftaxuncertaintyto
financialreportingfortaxuncertainty”
“Taxpayerbehaviorunderauditcertainty”,withBenAyersandJeriSeidman
1 “Thedeterminantsandconsequencesofprivateequitybuyoutsofprivatefirms:
EvidencefromU.S.corporatetaxreturns”,withJonathanCohnandEdieHotchkiss
“HowdoresourceconstraintsaffectIRSnegotiationoutcomes?”,withMichelle
Nessa,CaseySchwabandBridgetStomberg
MEDIACITATIONS
RESEARCH INTERESTS
TEACHING INTERESTS CONFERENCE ANDWORKSHOP
PRESENTATIONS
TaxNotes,June22,2015,WilliamHoffman,“Researcherssuggestefficienciesto
offsetlimitedIRSresources”
TaxNotes,September1,2014,ThomasJaworski,“EUbanonnon‐audittaxservices
mightalarmU.S.multinationals”
WallStreetJournal,July6,2013,MarkHulbert,“RealReturns:Areprivateequity
gainsbuilttolast?”
StateTaxToday,August2,2012,AmyHamilton,“ResearchersExaminingImpact
ofFIN48onStateTaxAvoidance”
PrivateEquityFindings,Winter2012,VickyMeek,“Financialengineersorvalue
Creators?”
TaxCompliance;FinancialReporting;CorporateFinance
Corporate,PartnershipandIndividualTaxation;Multi‐JurisdictionTaxation;
FinancialAccounting
2016:WashingtonStateUniversity(planned);UniversityofWashington(planned)
2015:FARSMidyearMeeting(Discussant);ATAMidyearMeeting
(Discussant);IRSResearchConference(Presenter);AmericanAccounting
AssociationAnnualMeeting(Discussant);UniversityofIllinoisSymposiumonTax
Research(Presenter);UniversityofWaterloo
2014:ColoradoSummerAccountingResearchConference(Presenter);Journalof
AmericanTaxationAssociationConference(Presenter);IRSResearchConference
(Presenter);SESARC(Presenter);AmericanAccountingAssociationAnnual
Meeting(PresenterandDiscussant)
2013:AmericanAccountingAssociationAnnualMeeting(Presenterand
Discussant);ATAMid‐YearMeeting(Presenter);UniversityofRochester;
UniversityofFlorida;RiceUniversity;TexasA&MUniversity;UniversityofNotre
Dame;UniversityofGeorgia;StanfordUniversity;UniversityofKansas;Boston
College;TheOhioStateUniversity;MassachusettsInstituteofTechnology;
UniversityofChicago;UniversityofMiami;ArizonaStateUniversity;
MichiganStateUniversity;UniversityofIllinoisatUrbana‐Champaign;
ThePennsylvaniaStateUniversity
2012:UniversityofTexasatAustinRoadPaperWorkshop;AmericanAccounting
AssociationAnnualMeeting(Discussant);UniversityofTexasatAustinBrownbag
2 CONFERENCES
ATTENDED 2011:UNCTaxSymposium;AmericanAccountingAssociationAnnualMeeting
(PresenterandDiscussant)
2010:UniversityofTexasatAustinBrownbag
2009:AmericanAccountingAssociationAnnualMeeting(Presenter)
2008:UniversityofTexasatAustinBrownbag
ContemporaryAccountingResearchConference,BritishColumbia,Canada,2015
UniversityofIllinoisTaxSymposium,Chicago,IL,2015
AmericanAccountingAssociationAnnualMeeting,Chicago,IL,2015
IRSResearchConference,Washington,D.C.,2015
SESARC,Atlanta,GA,2015
ColoradoSummerAccountingResearchConference,JacksonHole,WY,2015
UNCTaxSymposium–Kenan‐FlaglerBusinessSchool,ChapelHill,NC,2015
AAA‐ATAMid‐YearMeeting,Washington,D.C.,2015
AAA‐FARSMid‐YearMeeting,Nashville,TN,2015
ContemporaryAccountingResearchConference,NovaScotia,Canada,2014
TaxationinaGlobalEconomyResearchSymposium,Austin,TX,2014
AmericanAccountingAssociationAnnualMeeting,Atlanta,GA,2014
SESARC,Atlanta,GA,2014
IRSResearchConference,Washington,D.C.,2014
ColoradoSummerAccountingResearchConference,Telluride,CO,2014
AAA‐ATAMid‐YearMeeting,SanAntonio,TX,2014
AAANewFacultyConsortium,Leesburg,VA,2014
UNCTaxSymposium–Kenan‐FlaglerBusinessSchool,ChapelHill,NC,2014
UniversityofIllinoisTaxSymposium,Chicago,IL,2013
AmericanAccountingAssociationAnnualMeeting,Anaheim,CA,2013
IRSResearchConference,Washington,D.C.,2013
AAA‐ATAMid‐YearMeeting,SanDiego,CA,2013
UniversityofTexasAccountingPhDReunionConference,Austin,TX,2012
AlternativeInvestmentsConference,Austin,TX,2012
XBRLUSNationalConference,Austin,TX,2012
AmericanAccountingAssociationAnnualMeeting,Washington,D.C.,2012
IRSResearchConference,Washington,D.C.,2012
WesternFinanceAssociationAnnualMeeting,2012
AAA‐ATAMid‐YearMeeting,NewOrleans,LA,2012
UtahWinterFinanceConference,Snowbird,UT,2012
UNCTaxSymposium–Kenan‐FlaglerBusinessSchool,ChapelHill,NC,2012
UniversityofIllinoisTaxSymposium,Chicago,IL,2011
AmericanAccountingAssociationAnnualMeeting,Denver,CO,2011
AAA‐ATAMid‐YearMeetingandDoctoralConsortium,Washington,D.C.,2011
UNCTaxSymposium–Kenan‐FlaglerBusinessSchool,ChapelHill,NC,2011
AmericanAccountingAssociationAnnualMeeting,SanFrancisco,CA,2010
IRSResearchConference,Washington,D.C.,2010
IntersectionofEconomics&PsychologyinAccountingResearchConference,
Austin,TX,2010
AAA‐ATAMid‐YearMeetingandDoctoralConsortium,Denver,CO,2010
UNCTaxSymposium–Kenan‐FlaglerBusinessSchool,ChapelHill,NC,2010
3 HONORS
&AWARDS
RESEARCH
SERVICE
AmericanAccountingAssociationAnnualMeeting,NewYork,NY,2009
DoctoralInternationalizationConsortiuminAccounting,ChapelHill,NC,2009
LoneStarConference,Austin,TX,2009
AccountingandCorporateGovernanceConference,Austin,TX,2009
ConferenceonFinancialEconomicsandAccounting,Austin,TX,2008
JournalofAmericanTaxationAssociationOutstandingPaperAward,2015
CharlesRiverAssociatesAwardfortheBestPaperonCorporateFinance,2012
DeloitteFoundationDoctoralFellowship,2011
UniversityofTexasGraduateSchoolContinuingFellowship,2011‐2012
FredMooreAssistantInstructorAwardforTeachingExcellence,2011‐2012
McCombsResearchExcellenceGrant,June2010
McCombsSchoolofBusinessDoctoralFellowship,2009‐Present
UniversityofTexasPre‐EmptiveRecruitingFellowship,2008‐2009
Ernst&YoungTravelGrantforATADoctoralConsortium,2010and2011
INSTITUTIONAL
SERVICE
PROFESSIONAL
EXPERIENCE PROFESSIONAL
CERTIFICATIONS
Discussant,ATAMid‐YearMeeting,2015
Discussant,FARSMid‐YearMeeting,2015
Reviewer,TheAccountingReview
Reviewer,ContemporaryAccountingResearch
Reviewer,JournaloftheAmericanTaxationAssociation
Reviewer,FARSMidyearMeeting,2013‐2014
Discussant,AmericanAccountingAssociationAnnualMeeting,2011‐2014
Reviewer,AmericanAccountingAssociationAnnualMeeting,2011‐2015
SelectedtoparticipateinprivateFASRIroundtablediscussionofFIN48,
January2011
TexasTaxReadingsGroup,2008‐2013
Reviewer,ATAJATAConferenceCommittee,2010‐2011
Reviewer,ATAResearchResourcesandMethodologiesCommittee,2009–2012
Member,AmericanAccountingAssociation
Member,AAAAmericanTaxationAssociation
J.M.TullSchoolofAccountingCurriculumCommittee,2013‐Present
TerryCollegeofBusinessStudyAbroad&ForeignExchangeCommittee
HuronConsultingGroup
Associate(Senior)–Financial&EconomicConsultingPractice
NewYorkCity,NY
2007‐2008
PricewaterhouseCoopersLLP
TaxAssociate–InvestmentManagementPractice
NewYorkCity,NY
2005‐2007
PricewaterhouseCoopersLLP
TaxIntern–FinancialServicesPractice
Houston,TX
Spring&Summer2004
CertifiedPublicAccountant,Tennessee(License#19801)
UniversityofTexas2011SummerStatisticsInstitute–TimeSeriesCourse
UniversityofTexas2010SummerStatisticsInstitute–BayesianStatisticsCourse 4