Duke Ferguson, Ph.D., CPA

Assistant Professor

Education

• Ph.D., Purdue University, 2020
• B.A., Transylvania University, 2014

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Victor ‘Duke’ Ferguson obtained a Ph.D. in management with a concentration in accounting from Purdue University in 2020 and is currently an assistant professor at the University of Kentucky. His primary research interest is taxation, specifically the communication between taxpayers, tax authority and third-parties. Some of his research uses the unique setting of the thoroughbred racing industry to examine income underreporting and the relationship between tax rates and risk-taking. Duke's research has been published in The Accounting Review, Journal of Accounting and Economics, Journal of Accounting Research and Contemporary Accounting Research.

Before pursuing a Ph.D., Duke spent two years working in the Lexington office of Blue & Company, a regional public accounting firm. He worked primarily in tax and gained experience working with individuals, nonprofits and business entities. Duke has an undergraduate accounting degree from Transylvania University and is a licensed CPA in Kentucky.

Teaching Expertise:

• Financial Accounting
• Taxation

Research Expertise:

• Individual taxation
• Tax enforcement
• Tariffs
• Developing world tax issues

Selected Publications:

• “Domestic Product Market Impacts of Politically Motivated Foreign Tariffs” with Carlyle Burd. The Accounting Review, forthcoming.
• “Tax Administration Quality and Foreign Investment in Developing Countries: Evidence from Participation in Tax Inspectors Without Borders” with Trent Krupa and Rick Laux. Journal of Accounting and Economics (2026), Vol. 81: 101832.
• “Raising the Stakes: How Progressive Tax Rates Affect Risk-Taking by Pass-Through Businesses” with Trent Krupa and Rick Laux. Contemporary Accounting Research (2025), Vol. 42 (1): 39-69.
• “Gaming the IRS’ Third-Party Reporting System: Evidence from Pari-Mutuel Wagering” solo authored. Journal of Accounting Research (2023), Vol. 61 (4): 1225-1261.