Profile Information

Profile

Professor Polk joined the Clemson faculty in July 2023 after earning his Ph.D. in Accounting from the University of Alabama. Before doctoral work, he worked in EY's tax service line in the Tysons, Virginia office serving clients in the biotechnology, manufacturing, and hospitality sectors. Professor Polk is a licensed CPA in the states of Virginia and South Carolina.

Research Interests

• Professor Polk researches issues related to taxpayer behavior, tax enforcement, public shareholder filings, and capital markets.

Research Publications

• Buchheit, S., R.C. Polk, and T.J. Pollard. 2026. Wings, Sports, and Activist Investors: SEC Shareholder Filings, Corporate Governance, and Shareholder Returns. Issues in Accounting Education 41(1): 81-103. https://doi.org/10.2308/ISSUES-2024-047
• Kisske-Shultz, K., R.C. Polk, and J. Jahn. 2025. Tariff-ied: The Constitutional Boundaries of Tax- and Tariff-Related Speech. Tax Notes Federal 189(11): 1795-1806. https://taxnotes.co/3Yzxmt7
• Polk, R.C., J.G. Lawson, and D.B. Gillette. 2024. A Critical Analysis of the Corporate Alternative Minimum Tax. The ATA Journal of Legal Tax Research 22(1): 34–50. https://doi.org/10.2308/JLTR-2023-006
• Polk, R.C., S. Buchheit, M.E. Riley, and M.S. Stone. 2024. Shrinking the 13D disclosure window will benefit non-activist investors. Journal of Financial Regulation and Compliance 32(4): 516-538. https://doi.org/10.1108/JFRC-01-2024-0016

Links

• CV