Mary Vernon
Assistant Professor
Department of Accounting
Pronouns: She/Her
Contact
Building & Room:
UH 2321
Address:
601 S. Morgan St., Chicago, IL 60607
Email:
CV Link:
Related Sites:
About
Mary Vernon joined the department as an assistant professor in the fall of 2023. Mary earned her Ph.D. from the University of Wisconsin-Madison in 2021. Her research interests include corporate tax avoidance, multi-jurisdictional taxation, and accounting for income tax. She earned both a B.S. and a M.A.S. degree in accounting from Northern Illinois University. Prior to joining academia, Mary worked in wealth management and in public accounting focusing in tax. She also continues to hold a CPA license in the state of Illinois.
Selected Publications
- “The Effect of the Tax Cuts & Jobs Act of 2017 on Defined Benefit Pension Contributions” with Fabio Gaertner and Dan Lynch. 2020. Contemporary Accounting Research 37 (4): 1990-2019.
- “Internal Information Quality and State Tax Planning” with Stacie Laplante and Dan Lynch. 2021. Contemporary Accounting Research 38 (4): 2589-2621.
- “The Effect of U.S. Tax Reform on the Taxation of U.S. Firms’ Domestic and Foreign Earnings” with Scott Dyreng, Fabio Gaertner, and Jeffrey Hoopes. 2023. Contemporary Accounting Research 40 (3): 1881-1908.
Service to Community
- 2023 JATA Editorial Board
- 2020, 2021, 2022 ATA Research Resources and Methodologies Committee
- 2023 JATA Conference Committee
- 2023 Annual Meeting Program Committee (ATA)
- 2023 ATA Midyear Committee
- 2019 FARS Midyear Meeting Reviewer
- 2019, 2021 AAA Annual Meeting Reviewer
- 2018, 2019, 2020, 2021, 2022 ATA Midyear Meeting Reviewer
- Ad Hoc Reviewer – The Accounting Review, The Journal of the American Taxation Association, Accounting Horizons, Contemporary Accounting Research, Journal of Accounting and Public Policy
Education
Doctorate of Philosophy - Accounting 2021
University of Wisconsin - Madison Madison, WI
Focus area: Taxation
Master of Accounting Science 2012
Northern Illinois University DeKalb, IL
Focus area: Taxation
Bachelor of Science in Accounting 2011
Northern Illinois University DeKalb, IL
Licensures and Certifications
Certified Public Accountant, Illinois - License No.: 065.042958 (Active)
Selected Presentations
- Duke University - “Accounting for Tax Uncertainty Over Time” - November 2023, scheduled.
- 116th NTA Annual Conference – “Heavily Sales Weighted Income Tax Apportionment Factor and State Tax Burdens and Revenues” November 2023, scheduled.
- London Business School – “Tax Havens and Reputational Costs” – September 2023
- FARS Midyear Meeting – “Tax Havens and Reputational Costs” – January 2023.
- University of Illinois Chicago – “The Effect of U.S. Tax Reform on the Taxation of U.S. Firms’ Domestic and Foreign Earnings” November 2022.
- EIASM Conference – Discussant for “Effects of the 2021 Expanded Child Tax Credit” July 2022.
- University of Miami – “The Effect of U.S. Tax Reform on the Taxation of U.S. Firms’ Domestic and Foreign Earnings” March 2022.
- UNC Tax Symposium – Discussant for “Taking Advantage of Employer Tax Incentives for Workplace Diversity” and “Environmental Taxes and Corporate Investment” March 2022.
- ATA Midyear Meeting – Discussant for “Taxes and Investment: Evidence from the ‘Halloween Massacre’ of 2006.” February 2022.
- AAA Annual Meeting – Discussant for “Does Trade Credit Substitute for Debt? Evidence from the TCJA’s Interest Deduction Limitation.” August 2021.
- Texas A&M University – “Does Tax-Motivated Income Shifting Make Forecasting Harder for Internationally Diverse Firms?” January 2021.
- University of Missouri – “Does Tax-Motivated Income Shifting Make Forecasting Harder for Internationally Diverse Firms?” December 2020.
- University of Connecticut – “Does Tax-Motivated Income Shifting Make Forecasting Harder for Internationally Diverse Firms?” December 2020.
- 113th NTA Annual Conference – “The Effect of U.S. Tax Reform on the Taxation of U.S. Firms’ Domestic and Foreign Earnings” November 2020.
- University of Wisconsin-Madison – “The Role of Tax-Motivated Income Shifting in the Relation between International Diversification and Analyst Forecasting” – Dissertation. October 2020
- 7th Annual MannheimTaxation Conference – “The Effect of U.S. Tax Reform on the Tax Burdens of U.S. Domestic and Multinational Corporations” September 2020.
- 7th Annual MannheimTaxation Conference – Discussant for “Tax Policy Uncertainty and Corporate Investment: Evidence from Trump’s Election and Tax Plan” September 2020.
- AAA Annual Meeting – Discussant for “Corporate Tax Planning, Perceptions of Corporate Social Responsibility, and Stakeholder Behavior” August 2020.
- AAA/J. Michael Cook/Deloitte Foundation Doctoral Consortium – “The Role of Tax-Motivated Income Shifting in the Relation between International Diversification and Analyst Forecasting” June 2020.
- ATA Midyear Meeting – Discussant for “Board Risk Oversight and Corporate Tax-Planning Practices” February 2020.
- AAA Annual Meeting – Discussant for “Executive Compensation, Insider Trading Profitability, and Individual-Level Tax Rates” August 2019.
- AAA Annual Meeting – “Internal Information Quality and State Tax Planning” August 2019.
- ATA Midyear Meeting – “The Effect of the Tax Cuts & Jobs Act of 2017 on Defined Benefit Pension Contributions” February 2019.
- ATA Midyear Meeting – Discussant for “Do the Agency Costs of Foreign Cash Holdings Affect the Cost of Debt?” February 2018.
- University of Wisconsin-Madison – “Internal Information Quality and State Tax Planning” November 2017.
Research Currently in Progress
- “The Effect of U.S. Country-by-Country Reporting on U.S. Multinationals’ Tax-Motivated Income Shifting and Real Activities.” with Michelle Nessa, Anh Persson, Jane Song, and Erin Towery. Second round review at Journal of Accounting Research.
- “Tax Havens and Reputational Costs” with Adrienne DePaul and Frank Murphy. Revise and resubmit at Journal of Accounting and Economics.
- “Accounting for Tax Uncertainty Over Time” with Mary Cowx.
- “Heavily Sales Weighted Income Tax Apportionment Factor and State Tax Burdens and Revenues” with Katie Boylen and Stacie Laplante.