Duke Ferguson

Duke Ferguson serves as an Assistant Professor at the Gatton College of Business and Economics, University of Kentucky, specializing in accounting and taxation research within the academic framework of the institution.

His educational background includes:

• Ph.D. in Management (Accounting Concentration), Purdue University, 2020
• B.A., Transylvania University, 2014

Dr. Ferguson's research critically examines taxpayer communication dynamics between individuals, tax authorities, and third parties, with innovative application of the thoroughbred racing industry as an empirical setting. His work investigates income underreporting patterns and analyzes how tax rate structures influence risk-taking behavior among taxpayers, bridging theoretical accounting principles with real-world compliance challenges in taxation policy.

Prior to academia, he gained two years of professional tax experience at Blue & Company regional public accounting firm, serving individuals, nonprofits, and business entities. He maintains active professional credentials as a licensed Certified Public Accountant (CPA) in Kentucky, integrating practical industry insights into his scholarly work.