Amy Yurko

Associate Professor of Accounting
Palumbo Donahue School of Business
Accounting

825 Rockwell Hall
Phone: 412.396.2622
yurkoa@duq.edu

Education:

Ph.D. University of Pittsburgh Katz School of Business, 2014 J.D. University of Pittsburgh School of Law, 1986 B.A., Magna Cum Laude, University of Pittsburgh, 1983
Biography

Amy Yurko is an Assistant Professor of Accounting at Duquesne University. Professor Yurko teaches Corporate & Partnership Tax Accounting and Financial Accounting to undergraduate students at Duquesne's Palumbo Donahue School of Business. She has also taught Individual Tax Accounting & Planning to graduate and undergraduate students at the University of Pittsburgh.

Professor Yurko's research interests include tax accounting, executive compensation design, corporate governance, executive power, and examining how taxes influence taxpayer decisions, including compensation design and marriage decisions. Her research interests extend to teaching, specifically examining new teaching methods to improve the classroom environment and comprehension.

Professor Yurko is an attorney, whose legal career began at Coopers & Lybrand, a predecessor to Price Waterhouse Coopers. She practiced as an attorney for more than twenty years, specializing in business planning, estates, and taxes.

Publications

Articles in Journals

Cheng, C., Eagan J. T., Yurko, A. J. N. (2021) "ChicagoLand Popcorn® - Examining Online Retailer Nexus Following Wayfair Using Data Visualization and Robotics Process Automation" Journal of Emerging Technologies in Accounting, forthcoming

Cheng, C., Shaw, J. R., Yurko, A. J. N. (2021) "Lessons learned: Incorporating data analytics in tax curricula" The Tax Adviser May 1
https://www.thetaxadviser.com/issues/2021/may/data-analytics-tax-curricula.html

Cheng, C., Crumbley, D. L., Enis, C., Yurko, A. J. N., Yurko, J. P. (2021) "Does the marriage tax differential influence same-sex couples' marriage decisions?" Journal of Marriage and Family 83 (February): 152-172 https://doi.org/10.1111/jomf.12735

Cheng, C., Sapkota, P., Yurko, A. J. N. (2021) "A Case Study of Effective Tax Rates Using Data Analytics" Issues in Accounting Education, 36 (1): 65-89 https://doi.org/10.2308/ISSUES-19-060

Yurko, A. J. N., Cheng, C., Morris, M. (2020) "A New Examination of an Old Question: Is it Constitutional to Tax Marriage?" The ATA Journal of Legal Tax Research 18 (1): 19-41, https://doi.org/10.2308/JLTR-19-006

Balsam, S., Evans, J. H., Yurko, A. J. N. (2019) "The impact of regulation on executive compensation: I.R.C. section 162(m) and the unexpected exclusion of CFOs" Journal of the American Taxation Association 41(2): 59-81, https://doi.org/10.2308/atax-52248.

Yurko, A. J. N., Cheng, C., Metrejean, C. (2019) "The Marriage Tax Penalty Post-TCJA" The Tax Adviser 50 (6): 438-451.
https://www.thetaxadviser.com/issues/2019/jun/marriage-tax-penalty-post-tcja.html
Winner of The Tax Adviser 2019 Best Paper Award

Crumbley, D. L., Cheng, C., Yurko, A. J. N. (2019) "The Caterpillar Case: Effective Tax Planning or Scam?" Journal of Forensic and Investigative Accounting, 11 (1): 138-153.

Balsam, S., Evans, J.H., Yurko, A. J. N. (2018) "How the 2017 Tax Cuts and Jobs Act changed I.R.C. §162(m): What this means for corporations and compensation practices" The Tax Adviser 49(6): 362-369.
https://www.thetaxadviser.com/issues/2018/jun/how-2017-tax-overhaul-changed-sec-162m.html

Yurko, A. J. N., Cheng, C. (2018) "The Preferential Tax Rate on Dividend Income: Economic Stimulus or Window Dressing" Journal of Accounting and Finance 18(7): 148-162.

Yurko, A. J. N. (2018) "An Empirical Examination of the Compensation-Dividend Relation to Compare Conflict Resolution Strategies at Public versus Private Firms" Accounting and Finance Research 7(2): 248-260. https://doi.org/10.5430/afr.v7n2p248

Yurko, A. J. N., Cheng, C. (2017) "House and Senate Find Common Ground: The Marriage Tax Penalty" taxnotes 157(10): 1441-1447.

Cheng, C., Yurko, A. J. N. (2017) "Trump's First-100-Day Opportunity for Women: Tax Code Reform to Reduce Wage Gap" Forbes Online Magazine available at: https://www.forbes.com/sites/realspin/2017/01/19/trumps-first-100-day-opportunity-for-women-tax-code-reform-to-reduce-wage-gap/#7f578b2f50dc

Cheng, C., Yurko, A. J. N. (2017) "Federal Tax Code May Contribute to Married Women Wage Gap" Forbes Online Magazine, available at: https://www.forbes.com/sites/realspin/2016/08/16/federal-tax-code-may-contribute-to-married-women-wage-gap/#7c1eaaae577f

Balsam, S., Evans, J. H., Yurko, A. J. N., (2016) "Learning from the Past: CFO Compensation Design and Motivating Accuracy" WorldatWork 25(4): 20-28.

Yurko, A., Williams, V., Nagle, B., Rau, S., Kollar, R., Kannan, Y., Menk, B., Morris, B. (2015). "How one accounting department is preparing students for the updated CPA exam?" Extra Credit, The Newsletter for Accounting Educators.
https://www.aicpa.org/interestareas/accountingeducation/newsandpublications/pages/duquesne-accounting-program-cpa-exam.aspx

Textbooks: Contributing Author

Pratt and Kulsrud (2021) Federal Taxation 2022 edition, Van Griner Learning, Cincinnati, OH; Yurko, A. J. N. responsible for Chapters 9 and 11.

Pratt and Kulsrud (2021) Individual Taxation 2022 edition, Van Griner Learning, Cincinnati, OH; Yurko, A. J. N. responsible for Chapters 9 and 11.

Conference Publications and Presentations

Camp, J., Yurko, A. J. N., "Religion versus Politics: Can an Organization Circumvent the U.S. Tax Code as a Political Cult?"
ATA Midyear Meeting & JATA and JLTR Conferences, Virtual February 2021

Cheng, C., Eagan, J.T., Yurko, A. J. N., "Chicagoland Popcorn® - Online Retailer Nexus Following Wayfair using Robotics Process Automation and Data Analytics"
As the winner of ATA Teaching Innovation Award, presented at the ATA Midyear Meeting & JATA and JLTR Conferences, Virtual February 2021
ATA Teaching and Curriculum Conference, Fort Worth, TX. February 2020

Yurko, A. J. N. "The Objective Expert: Providing an Informed and Unbiased Assessment"
LSU Fraud and Forensic Conference, Baton Rouge, LA July 2019

Cheng, C., Crumbley, D.L., Enis, C., Yurko, A. J. N., "Marriage v. Money: New Evidence of the Disproportionate Impact of the Dual-Earner Marriage Tax Penalty"
AAA Mid-Atlantic Regional Conference, Pittsburgh, PA May 2019
Earlier version: "Marriage is a State of Luxury, The Disproportionate Impact of the Dual-Earner Marriage Tax Penalty"
ATA Midyear Meeting & JATA and JLTR Conferences, Phoenix, AZ February 2017

Yurko, A. J. N. "The Financial Statement Comparison Project"
AAA Mid-Atlantic Regional Conference, Pittsburgh, PA May 2019

Yurko, A. J. N. "Consulting and Expert Witnessing in the Taxation Area"
AAA Forensic Accounting Section Midyear Meeting, St. Louis MO March 2019

Yurko, A. J. N., Cheng, C., Morris, M. "The Marriage Tax Penalty and Johnson v. U.S.: Time for a New Challenge"
ATA Midyear Meeting & JATA and JLTR Conferences, Washington, DC February 2019

Yurko, A. J. N. "Presentations for Any Size Classroom: Using Rulings and Regulations to Ensure You Hear All Student Voices"
ATA Teaching and Curriculum Conference, Washington, D.C. February 2019

Cheng, C., Sapkota, P., Yurko, A. J. N. "An Empirical Examination of Corporate Effective Tax Rates Using Data Analytics: Evaluation of Firm-Level and Industry-Level ETR Trends"
As the winner of ATA/Deloitte Teaching Innovation Award, presented at the ATA Midyear Meeting & JATA and JLTR Conferences, Fort Worth, TX February 2020
ATA Midyear Meeting & JATA and JLTR Conferences, Washington, DC February 2019
AAA Mid-Atlantic Regional Conference, Pittsburgh, PA May 2019

Crumbley, D. L., Cheng, C., Yurko, A. J. N. "The Caterpillar Case: Effective Tax Planning or Scam?"
AAA Annual Meeting, Washington, D.C. August 2018

Cheng, C., Crumbley, D. L., Enis, C., Yurko, A. J. N. "Income or Taxes: Survey Evidence on the Marriage Tax Penalty and Marriage Bonus on Couples' Marriage Decisions"
Behavioral Tax Symposium, Washington, D.C. June 2018

Cheng, C., Yurko, A. J. N. "Did the 2003 dividend tax cut help small businesses?"
AAA Annual Meeting, San Diego, CA August 2017

Yurko, A. J. N. "CEO Compensation Design Project: Selecting Performance Goals & Implementing Corporate Social Responsibility"
AAA Mid-Atlantic Regional Conference, Crystal City, VA May 2017
ATA Teaching and Curriculum Conference, Phoenix, AZ February 2017

Balsam, S., Evans, J. H., Yurko, A. J. N., "The Influence of CEO Power and Public Outrage on I.R.C. Section 162(m) Compliance"
AAA Annual Meeting, San Diego, CA August 2017
AAA Mid-Atlantic Regional Conference, Crystal City, VA May 2017
ATA Midyear Meeting & JATA and JLTR Conferences, Phoenix, AZ February 2017

Yurko, A. "The Faux Quiz: A Strategy to Increase Student Retention"
AAA: The Conference on Teaching and Learning Accounting, New York, NY August 2016

Balsam, S., Evans, J. H., Yurko, A. J. N., "The impact of regulation on executive compensation: An investigation of the impact of I.R.C. section 162(m) and the unexpected exclusion of CFOs"
AAA Annual Meeting, New York, NY August 2016
Earlier version: "A Reinvestigation of the Impact of Section 162(m) of the Internal Revenue Code: The Peculiar Case of CFOs"
AAA Mid-Atlantic Regional Conference, Morgantown, WV May 2016
ATA Midyear Meeting & JATA and JLTR Conferences, Orlando, FL February 2016

Awards and Grants

2021 Duquesne University Palumbo/Donahue School of Business Administration Summer Research Grant
2020 ATA Teaching Innovation Award
2020 The Tax Adviser Best Paper Award for 2019
2019 Wojeski Summer Research Grant
2019 ATA/Deloitte Teaching Innovation Award
2017 Duquesne University Palumbo/Donahue School of Business Administration Summer Research Grant
2015 Wojeski Summer Research Grant
2015 E&Y/AAA New Faculty Consortium Fellow