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Thomas C. Omer

University of Nebraska at Lincoln - School of Accountancy

Professor and Delmar Lienemann Sr. Chair of Accounting

307 College of Business Administration

Lincoln, NE 68588-0488

United States

  • University of Nebraska at Lincoln - School of Accountancy

SCHOLARLY PAPERS

72

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19,303

CITATIONS
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Top 7,082

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68

Scholarly Papers (72)

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1.

Earnings Management Through Effective Tax Rates: The Effects of Tax Planning Investment and the Sarbanes-Oxley Act of 2002

Contemporary Accounting Research, Vol. 25, No. 2, 2008
Number of pages: 32 Posted: 27 Apr 2006 Last Revised: 26 Feb 2008
Kirsten A. Cook, George Ryan Huston and Thomas C. Omer
Texas Tech University - Area of Accounting, Arizona State University (ASU) - School of Accountancy and University of Nebraska at Lincoln - School of Accountancy
Downloads 1,171 (12,128)
Citation 11

Abstract:

effective tax rate, earnings management, tax planning, Sarbanes-Oxley

2.

The Impact of Religion on Financial Reporting Irregularities

Downloads 965 ( 18,552)
Citation 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 965 (18,191)
Citation 17

Abstract:

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

Abstract:

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

3.

Does Company Reputation Matter for Financial Reporting Quality? Evidence from Restatements

Downloads 899 ( 20,611)
Citation 4

Does Company Reputation Matter for Financial Reporting Quality? Evidence from Restatements

Number of pages: 55 Posted: 17 Dec 2008 Last Revised: 07 Jun 2011
Ying Cao, Linda A. Myers and Thomas C. Omer
The Chinese University of Hong Kong (CUHK) - School of Accountancy, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Nebraska at Lincoln - School of Accountancy
Downloads 899 (20,229)
Citation 4

Abstract:

corporate reputation, financial reporting quality, restatements, audit fees

Does Company Reputation Matter for Financial Reporting Quality? Evidence from Restatements

Contemporary Accounting Research, Forthcoming
Posted: 20 Aug 2011
Ying Cao, Linda A. Myers and Thomas C. Omer
The Chinese University of Hong Kong (CUHK) - School of Accountancy, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Nebraska at Lincoln - School of Accountancy

Abstract:

Company Reputation, Financial Reporting Quality, Restatements, Audit Fees

4.

The Effects of Audit Partner Pre-Client and Client-Specific Experience on Audit Quality and on Perceptions of Audit Quality

Downloads 894 ( 20,780)
Citation 1

The Effects of Audit Partner Pre-Client and Client-Specific Experience on Audit Quality and on Perceptions of Audit Quality

Number of pages: 45 Posted: 21 Nov 2008 Last Revised: 07 Oct 2016
Wuchun Chi, Linda A. Myers, Thomas C. Omer and Hong Xie
National Chengchi University (NCCU) - Department of Accounting, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Nebraska at Lincoln - School of Accountancy and University of Kentucky - Von Allmen School of Accountancy
Downloads 894 (20,397)
Citation 1

Abstract:

Audit Partner Experience, Audit Quality, Discretionary Accruals, Interest Rate Spreads, Auditor Tenure

The Effects of Audit Partner Pre-Client and Client-Specific Experience on Audit Quality and on Perceptions of Audit Quality

Review of Accounting Studies, Forthcoming
Posted: 11 Oct 2016
Wuchun Chi, Linda A. Myers, Thomas C. Omer and Hong Xie
National Chengchi University (NCCU) - Department of Accounting, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Nebraska at Lincoln - School of Accountancy and University of Kentucky - Von Allmen School of Accountancy

Abstract:

Audit Partner Experience; Audit Quality; Discretionary Accruals; Interest Rate Spreads; Auditor Tenure

5.

Pork Bellies and Public Company Audits: Have Audits Once Again Become Just Another Commodity?

Number of pages: 45 Posted: 04 Dec 2012 Last Revised: 09 Sep 2014
Brant E. Christensen, Thomas C. Omer, Nathan Y. Sharp and Marjorie K. Shelley
University of Missouri-Columbia, University of Nebraska at Lincoln - School of Accountancy, Texas A&M University - Department of Accounting and University of Nebraska at Lincoln - School of Accountancy
Downloads 773 (19,188)
Citation 1

Abstract:

Audit fees, financial reporting risk, fee pressure, economic downturn, auditor expertise

6.

Business Strategy, Financial Reporting Irregularities, and Audit Effort

Downloads 604 ( 35,992)
Citation 1

Business Strategy, Financial Reporting Irregularities, and Audit Effort

Number of pages: 61 Posted: 08 Nov 2010 Last Revised: 04 Mar 2012
Kathleen A. Bentley-Goode, Thomas C. Omer and Nathan Y. Sharp
The University of New South Wales (UNSW) - School of Accounting, University of Nebraska at Lincoln - School of Accountancy and Texas A&M University - Department of Accounting
Downloads 604 (35,459)
Citation 1

Abstract:

Audit Effort, Audit Fees, Business Strategy, Financial Reporting Irregularities

Business Strategy, Financial Reporting Irregularities, and Audit Effort

Contemporary Accounting Research, Forthcoming
Posted: 29 Mar 2012
Kathleen A. Bentley-Goode, Thomas C. Omer and Nathan Y. Sharp
The University of New South Wales (UNSW) - School of Accounting, University of Nebraska at Lincoln - School of Accountancy and Texas A&M University - Department of Accounting

Abstract:

audit effort, audit fees, business strategy, financial reporting irregularities

7.

Investments in Tax Planning, Tax Avoidance and the New Economy Business Model

Downloads 598 ( 36,459)

Investments in Tax Planning, Tax Avoidance and the New Economy Business Model

2012 American Taxation Association Midyear Meeting: JATA Conference
Number of pages: 57 Posted: 09 Feb 2012 Last Revised: 14 Feb 2012
Thomas C. Omer, Connie D. Weaver and Jaron H. Wilde
University of Nebraska at Lincoln - School of Accountancy, Texas A&M University and University of Iowa - Henry B. Tippie College of Business
Downloads 483 (47,437)

Abstract:

New Economy, Tax Avoidance, Economic Trends, Investments in Tax Planning

Investments in Tax Planning, Tax Avoidance and the New Economy Business Model

Number of pages: 57 Posted: 15 Nov 2011 Last Revised: 22 Sep 2014
Thomas C. Omer, Connie D. Weaver and Jaron H. Wilde
University of Nebraska at Lincoln - School of Accountancy, Texas A&M University and University of Iowa - Henry B. Tippie College of Business
Downloads 115 (205,718)

Abstract:

8.

Understanding Audit Quality: Insights from Audit Professionals and Investors

Contemporary Accounting Research, Forthcoming
Number of pages: 61 Posted: 24 Nov 2013 Last Revised: 14 Aug 2015
Brant E. Christensen, Steven M. Glover, Thomas C. Omer and Marjorie K. Shelley
University of Missouri-Columbia, Brigham Young University, University of Nebraska at Lincoln - School of Accountancy and University of Nebraska at Lincoln - School of Accountancy
Downloads 577 (23,041)
Citation 1

Abstract:

Audit quality, audit quality indicators, PCAOB inspections, survey, restatements

9.

The Influence of a Firm’s Business Strategy on its Tax Aggressiveness

Number of pages: 48 Posted: 05 Jan 2011 Last Revised: 23 Aug 2013
Danielle Higgins, Thomas C. Omer and John D. Phillips
University of Connecticut - Department of Accounting, University of Nebraska at Lincoln - School of Accountancy and University of Connecticut - Department of Accounting
Downloads 518 (43,933)
Citation 4

Abstract:

tax avoidance, tax aggressiveness, business strategy, effective tax rates

10.

The Impact of Religion on the Going Concern Reporting Decisions of Local Audit Practice Offices

Number of pages: 59 Posted: 24 Aug 2010 Last Revised: 29 May 2015
Thomas C. Omer, Nathan Y. Sharp and Dechun Wang
University of Nebraska at Lincoln - School of Accountancy, Texas A&M University - Department of Accounting and Texas A&M University
Downloads 509 (29,584)
Citation 2

Abstract:

religion, professional skepticism, going concern opinions, audit quality

11.

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 (28,318)
Citation 1

Abstract:

sustainable tax strategies, earnings persistence, earnings expectations

12.

Company Reputation and the Cost of Equity Capital

Review of Accounting Studies, Forthcoming
Number of pages: 59 Posted: 09 Jun 2010 Last Revised: 29 Jan 2014
Ying Cao, James N. Myers, Linda A. Myers and Thomas C. Omer
The Chinese University of Hong Kong (CUHK) - School of Accountancy, University of Tennessee, Knoxville - College of Business Administration, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Nebraska at Lincoln - School of Accountancy
Downloads 465 (35,992)
Citation 2

Abstract:

company reputation, cost of equity capital

13.

Competitive, Political, and Economic Factors Influencing State Tax Policy Changes

Number of pages: 45 Posted: 01 May 2001
Thomas C. Omer and Marjorie K. Shelley
University of Nebraska at Lincoln - School of Accountancy and University of Nebraska at Lincoln - School of Accountancy
Downloads 424 (50,202)
Citation 9

Abstract:

State, tax, strategic, apportionment, externalities

14.

Does Local Religiosity Impact Corporate Social Responsibility?

Number of pages: 36 Posted: 13 Sep 2011 Last Revised: 16 May 2012
Sean T. McGuire, Nathan J. Newton, Thomas C. Omer and Nathan Y. Sharp
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 (41,173)

Abstract:

corporate social responsibility, CSR, religion, religious influence

15.

Taxable Income Management by Nonprofit Organizations

Number of pages: 43 Posted: 26 Dec 2001
Robert J. Yetman and Thomas C. Omer
University of California, Davis - Graduate School of Management and University of Nebraska at Lincoln - School of Accountancy
Downloads 365 (64,986)
Citation 2

Abstract:

Tax compliance; Nonprofit organizations

16.

Do Director Networks Matter for Financial Reporting Quality? Evidence from Restatements

Number of pages: 62 Posted: 16 Jan 2014 Last Revised: 09 Feb 2016
Thomas C. Omer, Marjorie K. Shelley and Frances M. Tice
University of Nebraska at Lincoln - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and University of Colorado at Boulder - Department of Accounting
Downloads 364 (30,030)

Abstract:

social networks, boards of directors, corporate governance, financial reporting quality, restatements

17.

Does Estimation Uncertainty Affect Investors’ Preference for the Form of Financial Statement Presentation?

Number of pages: 46 Posted: 18 Oct 2012 Last Revised: 04 Jun 2014
Brant E. Christensen, Steven M. Glover, Thomas C. Omer and Marjorie K. Shelley
University of Missouri-Columbia, Brigham Young University, University of Nebraska at Lincoln - School of Accountancy and University of Nebraska at Lincoln - School of Accountancy
Downloads 305 (62,088)

Abstract:

Estimation Uncertainty, Financial Statement Presentation, Financial Statements

18.

How Do Audit Offices Respond to Audit Fee Pressure? Evidence of Increased Focus on Nonaudit Services and Their Impact on Audit Quality

Number of pages: 52 Posted: 07 May 2014 Last Revised: 20 Jan 2017
Erik L. Beardsley, Dennis R. Lassila and Thomas C. Omer
University of Notre Dame - Mendoza College of Business, Texas A&M University - Department of Accounting and University of Nebraska at Lincoln - School of Accountancy
Downloads 283 (47,032)

Abstract:

audit fee pressure; nonaudit services; audit quality; misstatements

19.

Does Company Reputation Matter for Voluntary Disclosure Quality? Evidence from Management Earnings Forecasts

Number of pages: 58 Posted: 05 Apr 2012 Last Revised: 26 Mar 2017
Ying Cao, Cory A. Cassell, Linda A. Myers and Thomas C. Omer
The Chinese University of Hong Kong (CUHK) - School of Accountancy, University of Arkansas, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Nebraska at Lincoln - School of Accountancy
Downloads 281 (61,894)
Citation 1

Abstract:

Company reputation, disclosure quality, management forecasts

20.

Beyond the CFO and Accrual Decisions: An Examination of Individual Audit Committee Chairs, CEOS, and CFOs and Their Influence on Reporting and Operating Decisions

Number of pages: 53 Posted: 15 Feb 2013
Bradley Lawson and Thomas C. Omer
Oklahoma State University - Stillwater - School of Accounting and University of Nebraska at Lincoln - School of Accountancy
Downloads 262 (81,350)

Abstract:

managerial style, audit committee chair, CEO, CFO, upper echelon

21.

Examining the Association between Tax Risk and Tax Outcomes

Downloads 262 ( 97,905)

Examining the Association between Tax Risk and Tax Outcomes

Number of pages: 61 Posted: 12 Feb 2013 Last Revised: 19 Aug 2014
Stevanie S. Neuman, Thomas C. Omer and Andrew Schmidt
University of Missouri at Columbia - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and North Carolina State University
Downloads 262 (97,438)

Abstract:

tax risk, uncertain tax strategies, effective tax rates, tax outcomes

Risk and Return: Does Tax Risk Reduce Firms’ Effective Tax Rates?

2013 American Taxation Association Midyear Meeting: Research-In-Process
Posted: 14 Feb 2013
Stevanie S. Neuman, Thomas C. Omer and Andrew Schmidt
University of Missouri at Columbia - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and North Carolina State University

Abstract:

tax risk, uncertain tax strategies, effective tax rates

22.

Corporate Transparency, Sustainable Tax Strategies, and Uncertain Tax Activities

Number of pages: 60 Posted: 04 Dec 2012 Last Revised: 23 Mar 2013
Stevanie S. Neuman, Thomas C. Omer and Marjorie K. Shelley
University of Missouri at Columbia - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and University of Nebraska at Lincoln - School of Accountancy
Downloads 260 (64,194)
Citation 1

Abstract:

corporate transparency, sustainable tax strategies, uncertain tax activities

23.

The Effects of Disclosure and Analyst Regulations on the Relevance of Analyst Characteristics for Explaining Analyst Forecast Accuracy

Downloads 215 (119,841)

The Effects of Disclosure and Analyst Regulations on the Relevance of Analyst Characteristics for Explaining Analyst Forecast Accuracy

Journal of Business Finance & Accounting, Forthcoming
Number of pages: 48 Posted: 25 Sep 2012 Last Revised: 22 Jan 2017
Sami Keskek, Linda A. Myers, Thomas C. Omer and Marjorie K. Shelley
University of Arkansas - Sam M. Walton College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Nebraska at Lincoln - School of Accountancy and University of Nebraska at Lincoln - School of Accountancy
Downloads 214 (120,023)

Abstract:

Analyst forecast errors, analyst disagreement, information uncertainty, private information

The Effects of Disclosure and Analyst Regulations on the Relevance of Analyst Characteristics for Explaining Analyst Forecast Accuracy

Journal of Business Finance & Accounting, Vol. 44, Issue 5-6, pp. 780-811, 2017
Number of pages: 32 Posted: 05 May 2017
Sami Keskek, Linda A. Myers, Thomas C. Omer and Marjorie K. Shelley
University of Arkansas - Sam M. Walton College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Nebraska at Lincoln - School of Accountancy and University of Nebraska at Lincoln - School of Accountancy
Downloads 1 (583,556)
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Abstract:

analyst forecast errors, analyst disagreement, information uncertainty, private information

24.

Does Business Strategy Impact a Firm's Information Environment?

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 43 Posted: 16 Oct 2012 Last Revised: 27 Jul 2017
Kathleen A. Bentley-Goode, Thomas C. Omer and Brady J. Twedt
The University of New South Wales (UNSW) - School of Accounting, University of Nebraska at Lincoln - School of Accountancy and Indiana University - Kelley School of Business - Department of Accounting
Downloads 207 (67,063)

Abstract:

Business Strategy, Information Asymmetry, Information Environment, Voluntary Disclosure

25.

Determinants and Consequences of Tax Service Provider Choice in the Not-for-Profit Sector

Number of pages: 55 Posted: 23 May 2011 Last Revised: 05 Oct 2013
Stevanie S. Neuman, Thomas C. Omer and Anne Thompson
University of Missouri at Columbia - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and University of Illinois at Urbana-Champaign
Downloads 197 (114,063)

Abstract:

Tax Provider Choice, Non-Audit Services, Nonprofit Organizations, Donor Contributions

26.

Flexible Business Models and Firms’ Financial Reporting Practices

Number of pages: 57 Posted: 21 Feb 2014
Thomas C. Omer, Connie D. Weaver and Jaron H. Wilde
University of Nebraska at Lincoln - School of Accountancy, Texas A&M University and University of Iowa - Henry B. Tippie College of Business
Downloads 183 (105,559)

Abstract:

Business Models, Earnings Benchmarks, Earnings Management, Resource-based view of firm

27.

The Effects of Analysts’ Access to Management’s Private Information and the Precision of Publicly Available Information on Analyst Forecast Accuracy

Number of pages: 44 Posted: 17 Apr 2011 Last Revised: 29 Jun 2013
Sami Keskek, Linda A. Myers, Thomas C. Omer and Marjorie K. Shelley
University of Arkansas - Sam M. Walton College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Nebraska at Lincoln - School of Accountancy and University of Nebraska at Lincoln - School of Accountancy
Downloads 179 (125,446)

Abstract:

Analyst forecast errors, Analyst disagreement, Information uncertainty, Private information

28.

The Role of Audit Firm Expertise and Knowledge Spillover in Mitigating Earnings Management through the Tax Accounts

Journal of American Taxation Association, Forthcoming
Number of pages: 57 Posted: 26 May 2013 Last Revised: 01 Jun 2016
Brant E. Christensen, Adam J. Olson and Thomas C. Omer
University of Missouri-Columbia, University of Cincinnati - Department of Accounting and University of Nebraska at Lincoln - School of Accountancy
Downloads 174 (101,674)

Abstract:

Earnings Management, Non-Audit Services, Audit Expertise, Knowledge Spillover, Effective Tax Rate, Tax Expertise

29.

Do Well-Connected Directors Affect Firm Value?

Downloads 172 (147,502)

Do Well-Connected Directors Affect Firm Value?

Journal of Applied Finance (Formerly Financial Practice and Education), Vol. 24, No. 2, pp. 17-32, 2014
Number of pages: 16 Posted: 25 Oct 2015 Last Revised: 28 Oct 2015
Thomas C. Omer, Marjorie K. Shelley and Frances M. Tice
University of Nebraska at Lincoln - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and University of Colorado at Boulder - Department of Accounting
Downloads 172 (147,496)

Abstract:

Do Well-Connected Directors Affect Firm Value?

Journal of Applied Finance, Vol. 24, Issue 2, 2014
Posted: 26 Oct 2012 Last Revised: 27 Oct 2015
Thomas C. Omer, Marjorie K. Shelley and Frances M. Tice
University of Nebraska at Lincoln - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and University of Colorado at Boulder - Department of Accounting

Abstract:

social networks; board of directors; corporate governance; firm value

30.

Income Statement and Balance Sheet Effects of Variation in Misstatement Quantification

Number of pages: 54 Posted: 08 Sep 2009 Last Revised: 21 May 2011
Thomas C. Omer, Marjorie K. Shelley and Anne Thompson
University of Nebraska at Lincoln - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and University of Illinois at Urbana-Champaign
Downloads 172 (133,318)

Abstract:

Audit Materiality, SAB 108, Securities Regulation, Audit Methodology, Financial Statement Quality

31.

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 (124,868)
Citation 1

Abstract:

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

32.

Who You Know Matters: Evidence of Fee Discounts for Clients with Well-Connected Audit Committees

Number of pages: 41 Posted: 13 Feb 2013 Last Revised: 01 Jun 2013
Brant E. Christensen, Thomas C. Omer, Nathan Y. Sharp and Paul A. Wong
University of Missouri-Columbia, University of Nebraska at Lincoln - School of Accountancy, Texas A&M University - Department of Accounting and University of California, Davis - Graduate School of Management
Downloads 147 (138,103)

Abstract:

Audit Fees, Audit Committees, Social Networks, Negotiation, Reciprocity

33.

Audit Partner Tenure and Reported Internal Control Reporting Quality: U.S. Evidence from the Not-for-Profit Sector

Number of pages: 58 Posted: 07 Jun 2014 Last Revised: 02 Aug 2017
Brian C. Fitzgerald, Thomas C. Omer and Anne Thompson
Northeastern University - Accounting Group, University of Nebraska at Lincoln - School of Accountancy and University of Illinois at Urbana-Champaign
Downloads 141 (81,960)

Abstract:

Internal control opinions, audit partner rotation and tenure, audit quality, not-for-profit sector

34.

Investors' Response to Revelations of Prior Uncorrected Misstatements

Number of pages: 48 Posted: 21 May 2011 Last Revised: 24 Jun 2012
Thomas C. Omer, Marjorie K. Shelley and Anne Thompson
University of Nebraska at Lincoln - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and University of Illinois at Urbana-Champaign
Downloads 141 (167,895)

Abstract:

Auditor Independence, Materiality, Staff Accounting Bulletin No. 108, Client Importance, Auditor Tenure, Misstatements

35.

The Informativeness of FIN 48 ‘Look-Forward’ Disclosures

Number of pages: 45 Posted: 03 Jul 2010
Amy E. Dunbar, Thomas C. Omer and Thomas D. Schultz
University of Connecticut - Department of Accounting, University of Nebraska at Lincoln - School of Accountancy and Western Michigan University
Downloads 141 (156,194)

Abstract:

unrecognized tax benefits, tax contingency reserve, FIN 48, look-forward disclosure

36.

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 A. Mayberry and Thomas C. Omer
University of Kansas, 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:

tax avoidance, SEC comment letters, regulatory scrutiny

37.

The People in Your Neighborhood: Evidence of Local Information Leakage Around Corporate Headquarters When Insiders Trade

Number of pages: 36 Posted: 03 Nov 2012
Thomas C. Omer, Darren T. Roulstone, Nathan Y. Sharp and Brady J. Twedt
University of Nebraska at Lincoln - School of Accountancy, Ohio State University (OSU) - Fisher College of Business, Texas A&M University - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 131 (148,256)

Abstract:

Insider trading, information search, information leakage, Google Trends

38.

Assessing Tax Risk: Practitioner Perspectives

Number of pages: 64 Posted: 18 Mar 2015 Last Revised: 12 May 2016
Stevanie S. Neuman, Thomas C. Omer and Andrew Schmidt
University of Missouri at Columbia - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and North Carolina State University
Downloads 128 (72,123)

Abstract:

tax risk; uncertain tax planning; effective tax rates; uncertain tax benefits

39.

Audit Office Industry Diversity and Client Misstatements

Number of pages: 46 Posted: 01 Nov 2014 Last Revised: 20 Jan 2017
Erik L. Beardsley, Nathan C. Goldman and Thomas C. Omer
University of Notre Dame - Mendoza College of Business, University of Texas at Dallas - Naveen Jindal School of Management and University of Nebraska at Lincoln - School of Accountancy
Downloads 126 (107,852)

Abstract:

Audit quality; knowledge management; industry expertise; professional service firm; restatements

40.

Complex Fair Value Measurements and Material Weaknesses: It's Not All Bad News

Number of pages: 38 Posted: 28 Dec 2014
Nathan H. Cannon, Brant E. Christensen, Thomas C. Omer and David A. Wood
Texas State University, University of Missouri-Columbia, University of Nebraska at Lincoln - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 121 (119,841)

Abstract:

Auditing, expertise, internal controls, fair value measurement, complexity

41.

The Unintended Consequences of Emerging Growth Company Status on IPO: Auditor Risk and Effort, Valuation, and Underpricing

Number of pages: 45 Posted: 22 Oct 2014 Last Revised: 16 Apr 2015
Tiffany J. Westfall and Thomas C. Omer
Ball State University and University of Nebraska at Lincoln - School of Accountancy
Downloads 107 (99,111)

Abstract:

Initial Public Offering, Information Asymmetry, Auditor Risk, Underpricing

42.

Audit Firm Tenure, Bank Complexity, and Financial Reporting Quality

Number of pages: 51 Posted: 18 Apr 2015 Last Revised: 18 Sep 2017
Brian Bratten, Monika Causholli and Thomas C. Omer
University of Kentucky - Von Allmen School of Accountancy, University of Kentucky and University of Nebraska at Lincoln - School of Accountancy
Downloads 101 (107,852)

Abstract:

audit tenure, banking, mandatory rotation

43.

Audit Committee Influence on the Auditor-Client Relationship and the Audit

Number of pages: 57 Posted: 06 Aug 2015 Last Revised: 20 Jul 2016
Brant E. Christensen, Thomas C. Omer, Marjorie K. Shelley and Paul A. Wong
University of Missouri-Columbia, University of Nebraska at Lincoln - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and University of California, Davis - Graduate School of Management
Downloads 67 (78,017)

Abstract:

Audit committee, audit firm, audit firm selection, audit firm retention

44.

The Emergence of Second‐Tier Auditors in the US: Evidence from Investor Perceptions of Financial Reporting Credibility

Downloads 2 (544,760)

The Emergence of Second‐Tier Auditors in the US: Evidence from Investor Perceptions of Financial Reporting Credibility

Journal of Business Finance & Accounting, Vol. 40, Issue 3-4, pp. 350-372, 2013
Number of pages: 23 Posted: 26 Apr 2013
Cory A. Cassell, Gary Giroux, Linda A. Myers and Thomas C. Omer
University of Arkansas, Texas A&M University - Department of Accounting, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Nebraska at Lincoln - School of Accountancy
Downloads 2 (571,897)
Citation 9
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Abstract:

 second‐tier auditors, Big 4 auditors, ex ante cost of equity capital, earnings response coefficients, financial reporting credibility

The Emergence of Second-Tier Auditors in the US: Evidence from Investor Perceptions of Financial Reporting Credibility

Journal of Business Finance and Accounting, Forthcoming
Posted: 17 Oct 2007 Last Revised: 10 Jan 2013
Cory A. Cassell, Gary Giroux, Linda A. Myers and Thomas C. Omer
University of Arkansas, Texas A&M University - Department of Accounting, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Nebraska at Lincoln - School of Accountancy

Abstract:

Second-Tier auditors, Big N auditors, ex ante cost of equity capital, PEG ratio, earnings response coefficients, ERC, financial reporting credibility

45.

Is Exposure to Complex Tax Issues Associated with Better Audit Quality of Income Tax Accounts?

Number of pages: 52 Posted: 09 Oct 2017
Nathan C. Goldman, M. Kathleen Harris and Thomas C. Omer
University of Texas at Dallas - Naveen Jindal School of Management, Washington State University - Department of Accounting and University of Nebraska at Lincoln - School of Accountancy
Downloads 0 (339,472)

Abstract:

Income Tax Audit Quality, Tax Restatements, Task Expertise, Income Tax Complexity

46.

Audit Partner Tenure and Internal Control Reporting Quality: U.S. Evidence from the Not-for-Profit Sector

Contemporary Accounting Research, Forthcoming, Northeastern U. D’Amore-McKim School of Business Research Paper No. 3012032,
Posted: 03 Aug 2017
Brian C. Fitzgerald, Thomas C. Omer and Anne Thompson
Northeastern University - Accounting Group, University of Nebraska at Lincoln - School of Accountancy and University of Illinois at Urbana-Champaign

Abstract:

internal control opinions, audit partner tenure and rotation, audit quality, not-for-profit sector

47.

The Influence of Country-Level Religiosity on Accounting Conservatism

Number of pages: 42 Posted: 30 Jun 2017 Last Revised: 19 Aug 2017
Matt Bjornsen, Chuong Do and Thomas C. Omer
Oklahoma State University - Stillwater, Oklahoma State University - Stillwater and University of Nebraska at Lincoln - School of Accountancy
Downloads 0 (509,039)

Abstract:

Financial reporting, Accounting conservatism, Religiosity, Informal Monitoring

48.

Exploring Managers' Accrual-Related Forecast Bias

Number of pages: 53 Posted: 02 Jun 2017
Sami Keskek, Linda A. Myers and Thomas C. Omer
University of Arkansas - Sam M. Walton College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Nebraska at Lincoln - School of Accountancy
Downloads 0 (379,435)

Abstract:

Management Earnings Forecasts, Managers' Accrual-Related Forecast Bias, Earnings Management, Disclosure Quality

49.

Client Deadline Concentration in Audit Offices and Audit Quality

Number of pages: 54 Posted: 14 Apr 2017 Last Revised: 20 Sep 2017
Keith Czerney, Daun Jang and Thomas C. Omer
University of Nebraska-Lincoln, University of Nebraska - Lincoln and University of Nebraska at Lincoln - School of Accountancy
Downloads 0 (217,270)

Abstract:

audit quality, deadline concentration, audit offices

50.

The Effect of Voluntary Clawback Adoptions on Corporate Tax Policy

Number of pages: 49 Posted: 14 Oct 2016 Last Revised: 02 Jun 2017
Thomas R. Kubick, Thomas C. Omer and Zac Wiebe
University of Kansas, University of Nebraska at Lincoln - School of Accountancy and University of Kansas, School of Business, Accounting and Information Systems Area
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Abstract:

earnings management, clawback, disclosure, tax

51.

Voluntary Disclosure Commitment and Firm Investment

Number of pages: 55 Posted: 18 Sep 2016
Michael J. Imhof, Thomas C. Omer and Scott Seavey
Wichita State University, University of Nebraska at Lincoln - School of Accountancy and University of Nebraska at Lincoln
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Abstract:

Voluntary disclosure, firm investment, investment opportunities, investment efficiency

52.

The Costs of Partial Financial Statement Disclosure of Foreign Cash and PRE

Number of pages: 66 Posted: 31 Aug 2016 Last Revised: 20 Jul 2017
Matt Bjornsen, Jimmy F. Downes and Thomas C. Omer
Oklahoma State University - Stillwater, University of Nebraska at Lincoln and University of Nebraska at Lincoln - School of Accountancy
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Abstract:

Foreign Cash Disclosure, PRE Disclosure, Tax Avoidance Valuation, Managerial Rent Extraction

53.

Financial Constraints, Cash Tax Savings and Tax Outcome Variability

Number of pages: 41 Posted: 04 Jul 2016 Last Revised: 02 Dec 2016
Herita T. Akamah, Thomas C. Omer and Sydney Q. Shu
University of Nebraska at Lincoln - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and San Diego State University - College of Business Administration
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Abstract:

financial constraints, tax outcome variability, general counsel, debt-based executive compensation, cash tax savings, effective tax planning

54.

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

Journal of American Taxation Association, Forthcoming
Posted: 23 Apr 2016
Sean T. McGuire, Stevanie S. Neuman, Thomas C. Omer and Adam J. Olson
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

Abstract:

tax loss carryforwards; prior tax avoidance behavior; firm valuation

55.

The Impact of Religion on the Going Concern Reporting Decisions of Local Audit Offices

Journal of Business Ethics, Forthcoming, Mays Business School Research Paper No. 2759403
Posted: 06 Apr 2016
Thomas C. Omer, Nathan Y. Sharp and Dechun Wang
University of Nebraska at Lincoln - School of Accountancy, Texas A&M University - Department of Accounting and Texas A&M University

Abstract:

religion, professional skepticism, going concern opinions, audit quality

56.

Going, Going, Still Here? Determinants and Reactions to Consecutive Going Concern Opinions

Number of pages: 59 Posted: 11 Oct 2015
Kathleen Harris, Thomas C. Omer and Paul A. Wong
University of Nebraska at Lincoln, University of Nebraska at Lincoln - School of Accountancy and University of California, Davis - Graduate School of Management
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Abstract:

Audit firm, going concern, financial distress, auditor knowledge

57.

Determinants and Consequences of Tax Provider Choice in the Not-for-Profit Sector

Contemporary Accounting Research, Forthcoming
Posted: 31 Jan 2014
Stevanie S. Neuman, Thomas C. Omer and Anne Thompson
University of Missouri at Columbia - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and University of Illinois at Urbana-Champaign

Abstract:

Tax Provider Choice, Non-Audit Services, Nonprofit Organizations, Donor Contributions

58.

Tax Avoidance and Ex Ante Cost of Capital

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Tax Avoidance and Ex Ante Cost of Capital

Journal of Business Finance & Accounting, Vol. 44, Issue 7-8, pp. 1109-1136, 2017
Number of pages: 28 Posted: 03 Aug 2017
Kirsten A. Cook, William J. Moser and Thomas C. Omer
Texas Tech University - Area of Accounting, Miami University and University of Nebraska at Lincoln - School of Accountancy
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Abstract:

cost of capital, tax avoidance, book‐tax differences, effective tax rates

Tax Avoidance and Ex Ante Cost of Capital

Forthcoming, Journal of Business Finance & Accounting
Posted: 03 Mar 2014 Last Revised: 25 Apr 2017
Kirsten A. Cook, William J. Moser and Thomas C. Omer
Texas Tech University - Area of Accounting, Miami University and University of Nebraska at Lincoln - School of Accountancy

Abstract:

cost of capital, tax avoidance, book-tax differences, effective tax rates

59.

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

Abstract:

income smoothing, taxable income, tax avoidance, information content

60.

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

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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 A. Mayberry and Thomas C. Omer
University of Kansas, 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:

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 A. Mayberry and Thomas C. Omer
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Kansas, University of Florida - Fisher School of Accounting and University of Nebraska at Lincoln - School of Accountancy

Abstract:

61.

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

Abstract:

Income smoothing, taxable income, tax avoidance, value relevance

62.

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

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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

Abstract:

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:

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

63.

Investors’ Response to Revelations of Prior Uncorrected Misstatements

Auditing: A Journal of Practice & Theory, Forthcoming, Mays Business School Research Paper No. 2012-74
Posted: 25 Jun 2012 Last Revised: 13 Aug 2012
Thomas C. Omer, Marjorie K. Shelley and Anne Thompson
University of Nebraska at Lincoln - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and University of Illinois at Urbana-Champaign

Abstract:

Materiality Decisions, Staff Accounting Bulletin No. 108, Client Importance, Audit Quality, Misstatements

64.

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

Abstract:

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

65.

Publicly Traded Partnerships, Tax Cost, and Choice of Entity

Tax Notes, p. 365, July 27, 2009
Posted: 31 Jul 2009
Jane R. Livingstone and Thomas C. Omer
Western Carolina University and University of Nebraska at Lincoln - School of Accountancy

Abstract:

publicly traded partnership, taxation, organizational form

66.

Do Complexity, Governance, and Auditor Independence Influence Whether Firms Retain Their Auditors for Tax Services?

Journal of the American Taxation Association, Spring 2010
Posted: 25 Jun 2009
Dennis R. Lassila, Thomas C. Omer, Marjorie K. Shelley and Murphy Smith
Texas A&M University - Department of Accounting, University of Nebraska at Lincoln - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and Texas A&M University-Corpus Christi

Abstract:

governance, auditor independence, tax services, complexity, nonaudit services

67.

Voluntary Disclosure of Auditor-Provided Tax Service Fees

The Journal of the American Taxation Association, Spring 2010
Posted: 24 Jun 2009
Jean C. Bedard, Diana Falsetta, Ganesh Krishnamoorthy and Thomas C. Omer
Bentley University - Department of Accountancy, University of Miami - Department of Accounting, Northeastern University and University of Nebraska at Lincoln - School of Accountancy

Abstract:

Nonaudit services, tax consulting, voluntary disclosure, political costs

68.

The Effect of Corporate Governance on Auditor-Client Realignments

Auditing: A Journal of Practice & Theory 31 (2), 2012
Posted: 20 Dec 2006 Last Revised: 23 May 2012
Cory A. Cassell, Gary Giroux, Linda A. Myers and Thomas C. Omer
University of Arkansas, Texas A&M University - Department of Accounting, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Nebraska at Lincoln - School of Accountancy

Abstract:

Corporate governance, Auditor-client realignments, Audit risk, Financial risk, Litigation risk, Earnings manipulation risk, Discretionary accruals, Sarbanes-Oxley Act of 2002

69.

Auditor-Provided Tax Services: The Effects of a Changing Regulatory Environment

Accounting Review, October 2006
Posted: 27 May 2006
Thomas C. Omer, Jean C. Bedard and Diana Falsetta
University of Nebraska at Lincoln - School of Accountancy, Bentley University - Department of Accountancy and University of Miami - Department of Accounting

Abstract:

Tax fees, tax consulting, audit fees, auditor independence

70.

Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?

The Accounting Review, Vol. 78, No. 3, 2003
Posted: 17 Feb 2003
James N. Myers, Linda A. Myers and Thomas C. Omer
University of Tennessee, Knoxville - College of Business Administration, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Nebraska at Lincoln - School of Accountancy

Abstract:

auditor tenure, earnings quality, audit quality, mandatory rotation

71.

The Effect of Organizational Tax Differences and Risk on Corporate and Limited Partnership Capital Structure

Posted: 21 Oct 1997
Thomas C. Omer and William D. Terando
University of Nebraska at Lincoln - School of Accountancy and University of Notre Dame - Department of Accountancy

Abstract:

72.

Capital Restructuring and Accounting Compliance Costs: The Case of Publicly Traded Partnerships

Posted: 18 Nov 1996
Marjorie K. Shelley, Thomas C. Omer and T. J. Atwood
University of Nebraska at Lincoln - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and University of Arkansas

Abstract:

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