Sean T. McGuire

Texas A&M University - Department of Accounting

430 Wehner

College Station, TX 77843-4353

United States

SCHOLARLY PAPERS

22

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SSRN CITATIONS
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Top 7,436

in Total Papers Citations

200

CROSSREF CITATIONS

28

Scholarly Papers (22)

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 1,537 (22,315)
Citation 121

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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.

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 1,522 (23,073)
Citation 4

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sustainable tax strategies, earnings persistence, earnings expectations

3.

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 Iowa - Henry B. Tippie College of Business
Downloads 1,267 (30,159)
Citation 45

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4.

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, Florida State University, University of Nebraska at Lincoln - School of Accountancy and Texas A&M University - Department of Accounting
Downloads 1,028 (40,741)
Citation 18

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corporate social responsibility, CSR, religion, religious influence

5.

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 804 (57,300)
Citation 26

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Credit ratings, taxable income, book income, tax planning

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 Texas A&M University - Department of Accounting
Downloads 508 (102,841)
Citation 2

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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 378 (145,266)

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IFRS, stock-options, tax benefits, relevance

8.

Expected Economic Growth and Investment in Corporate Tax Planning

Mays Business School Research Paper No. 3132077
Number of pages: 49 Posted: 07 Mar 2018 Last Revised: 31 Dec 2020
Jaewoo Kim, Sean T. McGuire, Steven Savoy and Ryan J. Wilson
University of Oregon - Department of Accounting, Texas A&M University - Department of Accounting, University of Illinois at Chicago - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 300 (186,341)
Citation 5

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Tax planning, Tax Avoidance, GDP Forecast, Economic Growth

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 282 (200,190)
Citation 4

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

10.

The Effect of Shareholder Scrutiny on Corporate Tax Behavior: Evidence from Shareholder Tax Litigation

Contemporary Accounting Research, 41 (1), Spring 2024
Number of pages: 51 Posted: 18 Aug 2021 Last Revised: 08 Mar 2024
University of Iowa, Ohio State University (OSU) - Department of Accounting & Management Information Systems, Texas A&M University - Department of Accounting and Texas A&M University
Downloads 265 (211,647)

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Tax Litigation, Tax Avoidance, Spillover, Agency Costs

11.

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 262 (214,020)

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voluntary disclosure, proxy contests, disclosure incentives

Street vs. GAAP: Which Effective Tax Rate Is More Informative?

Number of pages: 57 Posted: 07 Apr 2020
Erik Beardsley, Michael Mayberry and Sean T. McGuire
University of Illinois, University of Florida - Fisher School of Accounting and Texas A&M University - Department of Accounting
Downloads 236 (236,235)
Citation 1

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Non-GAAP reporting, street earnings, accounting for income taxes, effective tax rates, analysts

Street vs. GAAP: Which Effective Tax Rate Is More Informative?

Contemporary Accounting Research, Forthcoming
Posted: 08 Feb 2021
Erik Beardsley, Michael Mayberry and Sean T. McGuire
University of Illinois, University of Florida - Fisher School of Accounting and Texas A&M University - Department of Accounting

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non-GAAP reporting, street earnings, accounting for income taxes, effective tax rates, analysts, taxes

13.

SPACs and Tax: Market Implications of Tax-Disadvantaged SPAC Acquisitions

Number of pages: 38 Posted: 29 Nov 2023
Bradford F. Hepfer, Sean T. McGuire and Junwei Xia
The University of Iowa - Department of Accounting, Texas A&M University - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 136 (384,279)

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special purpose acquisition companies (SPACs), agency costs, moral hazard, tax costs, geographic location

14.

Check Your Attitude: An Examination of Companies' Attitude Toward Tax Enforcement

Number of pages: 57 Posted: 12 Jan 2023
Brigham Young University - School of Accountancy, Texas A&M University - Department of Accounting, Texas A&M University - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 102 (476,388)

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Attitude; tax enforcement; uncertain tax positions; investor perceptions

15.

Equity Incentives and Tax-Motivated Income Shifting

Number of pages: 48 Posted: 27 Oct 2023
Michael Mayberry, Sean T. McGuire and Scott G. Rane
University of Florida - Fisher School of Accounting, Texas A&M University - Department of Accounting and University of Florida - Fisher School of Accounting
Downloads 55 (675,336)

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Equity compensation, executive compensation, tax-motivated income shifting, tax avoidance, international taxation

16.

Interim Effective Tax Rate Estimates and Internal Control Quality

Contemporary Accounting Research, Forthcoming, Mays Business School Research Paper No. 3406093
Posted: 24 Jun 2019
Sean T. McGuire, Stevanie S. Neuman and Sarah C. Rice
Texas A&M University - Department of Accounting, University of Missouri at Columbia - School of Accountancy and Texas A&M University - Mays Business School

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internal control effectiveness, interim financial statements, tax expense, effective tax rates, internal control weaknesses, restatements, internal control weakness remediation

17.

Internal Information Quality and Tax-Motivated Income Shifting

Forthcoming, Journal of American Taxation Association, https://doi.org/10.2308/atax-51959, Mays Business School Research Paper No. 3062247
Posted: 02 Nov 2017
Sean T. McGuire, Scott G. Rane and Connie D. Weaver
Texas A&M University - Department of Accounting, University of Florida - Fisher School 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

18.

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

19.

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 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

20.

Smoothness and the Value Relevance of Taxable Income

Journal of American Taxation Association, Forthcoming
Posted: 14 Aug 2012 Last Revised: 25 Aug 2015
Michael 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, Mays Business School Research Paper No. 2310175
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

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

22.

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