John B. and Lillian E. Neff College of Business and Innovation

Dr. Keith Walker joins the John B. and Lillian E. Neff College of Business and Innovation as an Assistant Professor of Accounting. He comes to The University of Toledo from Southern Illinois University – Carbondale with four years of experience teaching taxation and financial accounting courses. Dr. Walker holds a Ph.D. in Business Administration from Texas Tech University and a Bachelor of Business Administration and Master of Accountancy degree from Kennesaw State University.

At UToledo, Dr. Walker teaches Individual Taxation and Taxation of Business Entities. His teaching and research interests are rooted in his professional experiences. Before beginning the doctoral program, Dr. Walker worked for six years as a public accountant at Murphy & McInvale CPAs, servicing the greater Metro-Atlanta area.

His research focuses on taxation, corporate governance, and the intersection of the two. His dissertation, “CEO Decision Horizon and Corporate Tax Avoidance,” focuses on how the chief executive officer decision horizon affects corporate tax avoidance and finds that executives with shorter decision horizons are associated with lower levels of tax avoidance compared to firms with long horizon CEOs.

Recently, Dr. Walker's paper, “The Relation Between Equity Incentives and Earnings Management through Permanently Reinvested Foreign Earnings for U.S. Multinational Corporations,” was accepted at Advances in Taxation. This paper examines whether the equity incentives of management are associated with the increased use of PRE, and finds strong evidence that the changes in PRE are positively associated with the portion of top managers’ compensation that is tied to stock performance.

Texas Tech University 
Ph.D. in Business Administration (2016)

Kennesaw State University
Master of Accountancy (2009)

Kennesaw State University
Bachelor of Business Administration (2007)

 

• Individual Taxation (ACCT 3210/5210) 

• Taxation of Business Entities (ACCT 4250/6250)

PEER-REVIEWED JOURNAL PUBLICATIONS:

• Dissertation: "CEO Decision Horizon and Corporate Tax Avoidance"

• Recent: "The Relation Between Equity Incentives and Earnings Management through Permanently Reinvested Foreign Earnings for U.S. Multinational Corporations" forthcoming in Advances in Taxation.