Michael Mayberry

University of Florida - Fisher School of Accounting

Warrington College of Business

PO Box 117166

Gainesville, FL 32611-7166

United States

  • University of Florida - Fisher School of Accounting

SCHOLARLY PAPERS

23

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4,837

TOTAL CITATIONS
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Top 18,413

in Total Papers Citations

63

Scholarly Papers (23)

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1.

The predictive ability of tax contingencies for future income tax cash outflows

Contemporary Accounting Research, Forthcoming
Number of pages: 53 Posted: 05 Feb 2014 Last Revised: 17 Sep 2023
Will Ciconte, Michael P. Donohoe, Petro Lisowsky and Michael Mayberry
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Illinois at Urbana-Champaign - Department of Accountancy, Boston University - Questrom School of Business and University of Florida - Fisher School of Accounting
Downloads 1,137 (41,605)
Citation 20

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FIN 48; ASC 740; unrecognized tax benefit; income tax

2.

IRS Officials' Stock Holdings and Corporate Tax Outcomes

Number of pages: 49 Posted: 08 May 2025
Michael Mayberry, Eashwar Nagaraj and Scott G. Rane
University of Florida - Fisher School of Accounting, University of Florida - Fisher School of Accounting and University of Florida - Fisher School of Accounting
Downloads 609 (96,347)

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tax audit, IRS, insider trading, informed trading, information asymmetry, tax uncertainty, tax, regulation, tax enforcement

3.

Is Corporate Social Responsibility Related to Corporate Tax Avoidance? Evidence from a Natural Experiment

Journal of the American Taxation Association
Number of pages: 55 Posted: 10 Oct 2017 Last Revised: 26 Aug 2020
Michael Mayberry and Luke Watson
University of Florida - Fisher School of Accounting and Villanova University
Downloads 460 (136,395)
Citation 16

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Corporate Social Responsibility, Sustainability, Tax Avoidance

4.

Taxes, Competition, and Organizational Form

Number of pages: 59 Posted: 30 Jan 2015 Last Revised: 11 Nov 2016
Michael P. Donohoe, Petro Lisowsky and Michael Mayberry
University of Illinois at Urbana-Champaign - Department of Accountancy, Boston University - Questrom School of Business and University of Florida - Fisher School of Accounting
Downloads 342 (190,713)
Citation 1

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Competition, Taxes, Organizational Form, S Corporation

5.

Relative Liability Exposure for Negligence and Financial Reporting Quality: Evidence from the Audit Interference Rule

Number of pages: 54 Posted: 17 Jan 2024
Michael Mayberry, Hyun Jong Park and Wei Zhang
University of Florida - Fisher School of Accounting, Temple University - Fox School of Business and Management and University of Massachusetts Amherst - Isenberg School of Management
Downloads 268 (247,072)
Citation 1

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liability exposure, negligence liability, financial reporting, auditor-client relationship

6.

Risk-Taking Incentives and Earnings Management: New Evidence

Downloads 267 (247,990)
Citation 11

Risk-Taking Incentives and Earnings Management: New Evidence

Number of pages: 71 Posted: 16 Jul 2020 Last Revised: 23 Jul 2020
Michael Mayberry, Hyun Jong Park and Tian Xu
University of Florida - Fisher School of Accounting, Temple University - Fox School of Business and Management and Texas A&M University- Corpus Christi
Downloads 267 (246,293)
Citation 11

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Risk-taking incentives, Executive compensation, Earnings management

Risk-Taking Incentives and Earnings Management: New Evidence

Contemporary Accounting Research, Forthcoming, Fox School of Business Research Paper Forthcoming
Posted: 16 Jun 2021
Michael Mayberry, Hyun Jong Park and Tian Xu
University of Florida - Fisher School of Accounting, Temple University - Fox School of Business and Management and Texas A&M University- Corpus Christi

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equity incentives, executive compensation, earnings management, stock options risk-taking incentives

7.

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

Downloads 267 (247,990)
Citation 1

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 267 (246,293)
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

8.

The Shareholder Response to Corporate Tax Planning Advice Regulation

Number of pages: 57 Posted: 12 Mar 2020 Last Revised: 18 Jan 2021
Michael P. Donohoe, Brian Gale and Michael Mayberry
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Washington - Department of Accounting and University of Florida - Fisher School of Accounting
Downloads 226 (292,628)
Citation 1

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Circular 230, covered opinion rules, tax professional, tax planning, tax advice, tax avoidance, tax risk, external monitoring

9.

Pushing the Future Back: The Impact of Policy Uncertainty on the Market Pricing of Future Earnings

Number of pages: 56 Posted: 19 Oct 2014 Last Revised: 01 Nov 2017
Michael S. Drake, Michael Mayberry and Jaron H. Wilde
Brigham Young University - Marriott School, University of Florida - Fisher School of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 209 (315,363)
Citation 4

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political uncertainty, future earnings response coefficient

10.

Executive Regulatory Focus and Tax Avoidance

Number of pages: 45 Posted: 29 Nov 2023
Erica Bauman, Joost Impink, Michael Mayberry and Gary A. McGill
Independent, University of Florida, University of Florida - Fisher School of Accounting and University of Florida - Fisher School of Accounting
Downloads 184 (354,947)

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regulatory focus; tax avoidance

11.

Good for Managers, Bad for Society? Causal Evidence on the Association between Risk-Taking Incentives and Corporate Social Responsibility

Number of pages: 64 Posted: 27 Mar 2020
Michael Mayberry
University of Florida - Fisher School of Accounting
Downloads 184 (354,947)
Citation 6

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corporate social responsibility, sustainability, risk-taking, stock options, executive compensation

12.

Changes in Tax Footnote Disclosure Quality

Number of pages: 74 Posted: 20 Dec 2023
Thomas R. Kubick and Michael Mayberry
University of Nebraska-Lincoln and University of Florida - Fisher School of Accounting
Downloads 158 (407,927)

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disclosure; taxes; textual analysis; tax footnote

13.

The Effects of Competition from S Corporations on the Organizational Form Choice of Rival C Corporations

Downloads 158 (405,670)
Citation 2

The Effects of Competition from S Corporations on the Organizational Form Choice of Rival C Corporations

Contemporary Accounting Research, Forthcoming
Number of pages: 63 Posted: 06 Sep 2018
Michael P. Donohoe, Petro Lisowsky and Michael Mayberry
University of Illinois at Urbana-Champaign - Department of Accountancy, Boston University - Questrom School of Business and University of Florida - Fisher School of Accounting
Downloads 158 (405,657)
Citation 2

Abstract:

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competition; organizational form; S corporation; taxes

The Effects of Competition From S Corporations on the Organizational Form Choice of Rival C Corporations

Contemporary Accounting Research, Forthcoming
Posted: 27 Aug 2018
Michael P. Donohoe, Petro Lisowsky and Michael Mayberry
University of Illinois at Urbana-Champaign - Department of Accountancy, Boston University - Questrom School of Business and University of Florida - Fisher School of Accounting

Abstract:

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competition, organizational form, S corporation, taxes

14.

The Financial Reporting Consequences of Last Chance Earnings Management

Number of pages: 51 Posted: 18 Sep 2023
Michael Mayberry and Scott G. Rane
University of Florida - Fisher School of Accounting and University of Florida - Fisher School of Accounting
Downloads 137 (455,855)

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last chance earnings management, tax accruals, financial reporting quality, accounting for income taxes

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 112 (533,487)

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

16.

Do Auditing Standards Influence CEO Compensation-Related Risk-Taking Incentives? Evidence from PCAOB Amendment to Auditing Standard No.12

Number of pages: 54 Posted: 17 Jan 2024
Steven Balsam, Michael Mayberry and Hyun Jong Park
Temple University - Department of Accounting, University of Florida - Fisher School of Accounting and Temple University - Fox School of Business and Management
Downloads 108 (547,998)

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compensation, risk-taking incentives, board committee overlap, auditing, PCAOB, Auditing Standard 12.

17.

Economic Substance in Tax Havens: A Human Capital Measure of Haven Operations

Number of pages: 56 Posted: 19 May 2025
Michael Mayberry and Mark Zakota
University of Florida - Fisher School of Accounting and University of Florida
Downloads 11 (1,279,106)

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Economic substance, tax havens, tax avoidance, income shifting

18.

Equity Incentives and Conforming Tax Avoidance

Forthcoming, Contemporary Accounting Research https://doi.org/10.1111/1911-3846.12862
Posted: 28 Apr 2023
Mehmet Kara, Michael Mayberry and Scott G. Rane
University of Kansas School of Business Accounting Academic Area, University of Florida - Fisher School of Accounting and University of Florida - Fisher School of Accounting

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tax avoidance, equity incentives, corporate taxation, risk-taking, executive compensation

19.

Taxable Income, Future Profitability, and Stock Returns

Posted: 27 Mar 2020
Bradley S. Blaylock, Bradley Lawson and Michael Mayberry
University of Oklahoma - Michael F. Price College of Business, Oklahoma State University - Stillwater - School of Accounting and University of Florida - Fisher School of Accounting

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analyst forecasts, fundamental analysis, taxable income

20.

The Effects of Regulatory Scrutiny on Tax Avoidance: An Examination of SEC Comment Letters

Accounting Review, Forthcoming
Posted: 21 Dec 2014 Last Revised: 02 Mar 2016
Thomas R. Kubick, Dan Lynch, Michael Mayberry and Thomas C. Omer
University of Nebraska-Lincoln, University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Florida - Fisher School of Accounting and University of Nebraska at Lincoln - School of Accountancy

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tax avoidance, SEC comment letters, regulatory scrutiny

21.

Product Market Power and Tax Avoidance: Market Leaders, Mimicking Strategies, and Stock Returns

Downloads 0 (1,346,867)

Product Market Power and Tax Avoidance: Market Leaders, Mimicking Strategies, and Stock Returns

Accounting Review, (March 2015) Forthcoming
Posted: 14 Feb 2013 Last Revised: 17 Jul 2014
Thomas R. Kubick, Dan Lynch, Michael Mayberry and Thomas C. Omer
University of Nebraska-Lincoln, University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Florida - Fisher School of Accounting and University of Nebraska at Lincoln - School of Accountancy

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Tax avoidance, Product market competition, Agency costs, Mimicry

Product Market Power and Tax Avoidance: Market Leaders, Mimicking Strategies, and Stock Returns

2013 American Taxation Association Midyear Meeting: Research Forum
Posted: 14 Feb 2013
Dan Lynch, Thomas R. Kubick, Michael Mayberry and Thomas C. Omer
University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Nebraska-Lincoln, University of Florida - Fisher School of Accounting and University of Nebraska at Lincoln - School of Accountancy

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22.

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

23.

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