Sean T. McGuire

Texas A&M University - Department of Accounting

430 Wehner

College Station, TX 77843-4353

United States

SCHOLARLY PAPERS

17

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CITATIONS
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39

Scholarly Papers (17)

The Impact of Religion on Financial Reporting Irregularities

Number of pages: 48 Posted: 20 Aug 2011 Last Revised: 14 May 2013
Sean T. McGuire, Thomas C. Omer and Nathan Y. Sharp
Texas A&M University - Department of Accounting, University of Nebraska at Lincoln - School of Accountancy and Texas A&M University - Department of Accounting
Downloads 1,013 (17,234)
Citation 17

Abstract:

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religion, financial reporting irregularities, earnings management, monitoring, religious social norms

The Impact of Religion on Financial Reporting Irregularities

Accounting Review, Forthcoming
Posted: 15 Aug 2011
Sean T. McGuire, Thomas C. Omer and Nathan Y. Sharp
Texas A&M University - Department of Accounting, University of Nebraska at Lincoln - School of Accountancy and Texas A&M University - Department of Accounting

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religion, financial reporting irregularities, earnings management, monitoring, religious social norms

2.

Dual Class Ownership and Tax Avoidance

2011 American Taxation Association Midyear Meeting: JATA Conference
Number of pages: 43 Posted: 15 Feb 2011 Last Revised: 23 Apr 2011
Sean T. McGuire, Dechun Wang and Ryan J. Wilson
Texas A&M University - Department of Accounting, Texas A&M University and University of Oregon
Downloads 677 (21,434)
Citation 7

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3.

Credit Ratings and Taxes: The Effect of Book/Tax Differences on Ratings Changes

Contemporary Accounting Research, Vol. 27, No. 2, pp. 43-358
Number of pages: 50 Posted: 17 Dec 2008 Last Revised: 06 Jan 2012
University of Georgia, University of Wisconsin - Madison and Texas A&M University - Department of Accounting
Downloads 493 (35,312)
Citation 12

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Credit ratings, taxable income, book income, tax planning

4.

Sustainable Tax Strategies and Earnings Persistence

Number of pages: 54 Posted: 28 Oct 2011 Last Revised: 01 Nov 2013
Sean T. McGuire, Stevanie S. Neuman and Thomas C. Omer
Texas A&M University - Department of Accounting, University of Missouri at Columbia - School of Accountancy and University of Nebraska at Lincoln - School of Accountancy
Downloads 470 (27,755)
Citation 1

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sustainable tax strategies, earnings persistence, earnings expectations

5.

Does Local Religiosity Impact Corporate Social Responsibility?

Number of pages: 36 Posted: 13 Sep 2011 Last Revised: 16 May 2012
Texas A&M University - Department of Accounting, University of Missouri at Columbia - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and Texas A&M University - Department of Accounting
Downloads 376 (40,515)

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corporate social responsibility, CSR, religion, religious influence

6.

Changes in Managers’ Forecasting Behavior and the Market’s Assessment of Forecast Credibility during Periods of Financial Misreporting

Kelley School of Business Research Paper No. 15-80
Number of pages: 58 Posted: 30 Aug 2011 Last Revised: 30 Nov 2015
University of Georgia - J.M. Tull School of Accounting, Texas A&M University - Department of Accounting, Texas A&M University - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 370 (56,359)

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Management Earnings Forecasts, Voluntary Disclosure, Fraud

7.

Assessing the Financial Reporting Consequences of Conversion to IFRS: The Case of Equity-Based Compensation

Number of pages: 48 Posted: 04 Sep 2009
Mary Lea McAnally, Sean T. McGuire and Connie D. Weaver
Texas A&M University - Department of Accounting, Texas A&M University - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 286 (80,819)
Citation 1

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IFRS, stock-options, tax benefits, relevance

8.

The Information in Naked Short Sales

Number of pages: 45 Posted: 02 Jul 2013 Last Revised: 27 Apr 2017
Harrison Liu, Sean T. McGuire and Edward P. Swanson
University of Texas at San Antonio - Department of Accounting, Texas A&M University - Department of Accounting and Texas A&M University - Mays Business School
Downloads 219 (92,159)

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short selling, accounting fundamentals, arbitrage, trading strategies

9.

Investment Opportunity Sets, Operating Uncertainty, and Capital Market Pressure: Determinants of Investments in Tax Shelter Activities?

Number of pages: 39 Posted: 29 Jul 2011 Last Revised: 26 Jun 2012
Sean T. McGuire, Thomas C. Omer and Jaron H. Wilde
Texas A&M University - Department of Accounting, University of Nebraska at Lincoln - School of Accountancy and University of Iowa - Henry B. Tippie College of Business
Downloads 156 (125,864)
Citation 1

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tax shelter, investment opportunity set, operating uncertainty, capital market expectations

10.

Forward-Looking Voluntary Disclosure in Proxy Contests

Number of pages: 60 Posted: 21 Jul 2013
Stephen P. Baginski, Sarah B. Clinton and Sean T. McGuire
University of Georgia - J.M. Tull School of Accounting, University of Tennessee, Knoxville - College of Business Administration and Texas A&M University - Department of Accounting
Downloads 80 (216,301)

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voluntary disclosure, proxy contests, disclosure incentives

11.

Internal Information Quality and Tax-Motivated Income Shifting

Forthcoming, Journal of American Taxation Association, https://doi.org/10.2308/atax-51959
Posted: 02 Nov 2017
Sean T. McGuire, Scott G. Rane and Connie D. Weaver
Texas A&M University - Department of Accounting, Texas A&M University - Department of Accounting and Texas A&M University - Department of Accounting

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Tax-motivated income shifting, Transfer pricing, Internal information quality, Tax avoidance, International taxation

12.

Do Investors Use Prior Tax Avoidance When Pricing Tax Loss Carryforwards?

Journal of American Taxation Association, Forthcoming
Posted: 23 Apr 2016
Texas A&M University - Department of Accounting, University of Missouri at Columbia - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and University of Cincinnati - Department of Accounting

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tax loss carryforwards; prior tax avoidance behavior; firm valuation

13.

The Information in Naked Short Sales

Number of pages: 45 Posted: 02 Jul 2013
Harrison Liu, Sean T. McGuire and Edward P. Swanson
University of Texas at San Antonio - Department of Accounting, Texas A&M University - Department of Accounting and Texas A&M University - Mays Business School
Downloads 0 (551,448)

Abstract:

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short selling, accounting fundamentals, arbitrage, trading strategies

14.

Smooth Taxable Income, Tax Avoidance, and the Information Content of Taxable Income

2013 American Taxation Association Midyear Meeting: New Faculty/ Doctoral Student Session
Posted: 14 Feb 2013
Michael A. Mayberry, Sean T. McGuire and Thomas C. Omer
University of Florida - Fisher School of Accounting, Texas A&M University - Department of Accounting and University of Nebraska at Lincoln - School of Accountancy

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income smoothing, taxable income, tax avoidance, information content

15.

Smoothness and the Value Relevance of Taxable Income

Journal of American Taxation Association, Forthcoming
Posted: 14 Aug 2012 Last Revised: 25 Aug 2015
Michael A. Mayberry, Sean T. McGuire and Thomas C. Omer
University of Florida - Fisher School of Accounting, Texas A&M University - Department of Accounting and University of Nebraska at Lincoln - School of Accountancy

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Income smoothing, taxable income, tax avoidance, value relevance

Investment Opportunity Sets, Operating Uncertainty, and Capital Market Pressure: Determinants of Investments in Tax Shelter Activities?

2012 AAA Annual Meeting - Tax Concurrent Sessions
Posted: 18 Jul 2012 Last Revised: 24 Jul 2013
Sean T. McGuire, Thomas C. Omer and Jaron H. Wilde
Texas A&M University - Department of Accounting, University of Nebraska at Lincoln - School of Accountancy and University of Iowa - Henry B. Tippie College of Business

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Investment Opportunity Sets, Operating Uncertainty, and Capital Market Pressure: Determinants of Investments in Tax Shelter Activities?

Journal of American Taxation Association, Forthcoming
Posted: 15 Aug 2013
Sean T. McGuire, Thomas C. Omer and Jaron H. Wilde
Texas A&M University - Department of Accounting, University of Nebraska at Lincoln - School of Accountancy and University of Iowa - Henry B. Tippie College of Business

Abstract:

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tax shelter, investment opportunity set, operating uncertainty, capital market pressure

17.

Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference?

Accounting Review, Forthcoming
Posted: 19 Aug 2011
Sean T. McGuire, Thomas C. Omer and Dechun Wang
Texas A&M University - Department of Accounting, University of Nebraska at Lincoln - School of Accountancy and Texas A&M University

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tax avoidance, auditor industry expertise, effective tax rate, cash effective tax rate