Michael Mayberry

University of Florida - Fisher School of Accounting

Warrington College of Business

PO Box 117166

Gainesville, FL 32611-7166

United States

SCHOLARLY PAPERS

21

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SSRN CITATIONS
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Top 18,904

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51

CROSSREF CITATIONS

17

Scholarly Papers (21)

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
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 1,070 (37,722)
Citation 20

Abstract:

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

2.

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 307 (178,387)
Citation 1

Abstract:

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Competition, Taxes, Organizational Form, S Corporation

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 261 (210,793)
Citation 10

Abstract:

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Corporate Social Responsibility, Sustainability, Tax Avoidance

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 235 (232,809)
Citation 1

Abstract:

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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

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 227 (240,734)
Citation 5

Abstract:

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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

6.

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 195 (278,090)
Citation 3

Abstract:

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political uncertainty, future earnings response coefficient

7.

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 188 (287,361)
Citation 1

Abstract:

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

8.

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 165 (322,216)
Citation 6

Abstract:

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

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 122 (411,645)
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

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 104 (461,082)

Abstract:

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regulatory focus; tax avoidance

11.

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 66 (611,013)

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

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 60 (636,183)

Abstract:

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disclosure; taxes; textual analysis; tax footnote

13.

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 53 (680,443)

Abstract:

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

14.

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 48 (704,581)

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

15.

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 28 (859,841)

Abstract:

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

16.

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

17.

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

Abstract:

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analyst forecasts, fundamental analysis, taxable income

18.

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

Abstract:

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tax avoidance, SEC comment letters, regulatory scrutiny

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

Abstract:

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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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20.

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

Abstract:

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income smoothing, taxable income, tax avoidance, information content

21.

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

Abstract:

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Income smoothing, taxable income, tax avoidance, value relevance