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

94

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541

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91

Scholarly Papers (94)

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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, Texas Tech University - Area of Accounting and University of Nebraska at Lincoln - School of Accountancy
Downloads 1,963 (14,575)
Citation 30

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

2.

The Impact of Religion on Financial Reporting Irregularities

Downloads 1,511 (21,854)
Citation 108

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 1,511 (21,473)
Citation 108

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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

3.

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 1,460 (22,968)
Citation 4

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sustainable tax strategies, earnings persistence, earnings expectations

4.

Understanding Audit Quality: Insights from Audit Professionals and Investors

Contemporary Accounting Research, Forthcoming, Mays Business School Research Paper No. 2358163
Number of pages: 61 Posted: 24 Nov 2013 Last Revised: 04 Mar 2019
Brant E. Christensen, Steven M. Glover, Thomas C. Omer and Marjorie K. Shelley
Brigham Young University, Brigham Young University, University of Nebraska at Lincoln - School of Accountancy and University of Nebraska at Lincoln - School of Accountancy
Downloads 1,343 (25,988)
Citation 63

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

5.

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

Downloads 1,225 (29,737)

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 1,225 (29,254)
Citation 35

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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

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Company Reputation, Financial Reporting Quality, Restatements, Audit Fees

6.

Do Director Networks Matter for Financial Reporting Quality? Evidence from Audit Committee Connectedness and Restatements

Forthcoming, Management Science
Number of pages: 63 Posted: 16 Jan 2014 Last Revised: 27 Feb 2019
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 1,214 (30,128)
Citation 16

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

7.

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
Brigham Young University, 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 1,208 (30,357)
Citation 10

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

8.

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

Downloads 1,178 (31,501)
Citation 18

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 1,178 (31,018)
Citation 18

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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

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

9.

Business Strategy, Financial Reporting Irregularities, and Audit Effort

Downloads 1,133 (33,399)

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 1,133 (32,915)
Citation 15

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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

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

10.

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

Contemporary Accounting Research, Forthcoming
Number of pages: 50 Posted: 07 May 2014 Last Revised: 06 Feb 2018
Erik Beardsley, Dennis R. Lassila and Thomas C. Omer
University of Illinois, Texas A&M University - Department of Accounting and University of Nebraska at Lincoln - School of Accountancy
Downloads 1,027 (38,305)
Citation 13

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audit fee pressure; nonaudit services; audit quality; misstatements

11.

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, Florida State University, University of Nebraska at Lincoln - School of Accountancy and Texas A&M University - Department of Accounting
Downloads 1,012 (39,171)
Citation 18

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corporate social responsibility, CSR, religion, religious influence

12.

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 1,011 (39,171)
Citation 14

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

13.

Assessing Tax Risk: Practitioner Perspectives

Downloads 869 (48,304)

Assessing Tax Risk: Practitioner Perspectives

Contemporary Accounting Research, Forthcoming
Number of pages: 64 Posted: 18 Mar 2015 Last Revised: 04 Aug 2019
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 869 (47,607)
Citation 18

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

Assessing Tax Risk: Practitioner Perspectives

Contemporary Accounting Research, Forthcoming
Posted: 16 Aug 2019
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

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tax risk, uncertain tax planning, effective tax rates, uncertain tax benefits

14.

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 853 (49,560)
Citation 6

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religion, professional skepticism, going concern opinions, audit quality

15.

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 847 (50,059)
Citation 8

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company reputation, cost of equity capital

16.

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

Downloads 818 (52,545)
Citation 2

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 - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 657 (69,150)
Citation 3

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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 - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 161 (314,316)
Citation 3

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17.

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 686 (66,345)
Citation 5

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corporate transparency, sustainable tax strategies, uncertain tax activities

18.

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

Number of pages: 52 Posted: 05 Apr 2012 Last Revised: 29 Jun 2023
Ying Cao, Zhan Gao, Linda A. Myers and Thomas C. Omer
The Chinese University of Hong Kong (CUHK) - School of Accountancy, Lancaster University, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Nebraska at Lincoln - School of Accountancy
Downloads 635 (73,240)
Citation 2

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company reputation, management earnings forecasts, voluntary disclosure

19.

The Distraction Effect of Non-Audit Services on Audit Quality

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 54 Posted: 07 Apr 2020 Last Revised: 18 Nov 2020
Erik Beardsley, Andy Imdieke and Thomas C. Omer
University of Illinois, University of Notre Dame - Mendoza College of Business and University of Nebraska at Lincoln - School of Accountancy
Downloads 594 (79,499)
Citation 20

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auditor distraction, non-audit services, audit quality, auditor fees

20.

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 Texas A&M University - Department of Accounting
Downloads 578 (82,210)
Citation 4

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Business Strategy, Information Asymmetry, Information Environment, Voluntary Disclosure

21.

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 564 (84,837)
Citation 8

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State, tax, strategic, apportionment, externalities

22.

Too Much of a Good Thing? Evidence of a Nonlinear Association Between Non-Audit Services and Audit Quality

Number of pages: 39 Posted: 09 Feb 2018 Last Revised: 15 Jun 2022
Erik Beardsley, Andy Imdieke and Thomas C. Omer
University of Illinois, University of Notre Dame - Mendoza College of Business and University of Nebraska at Lincoln - School of Accountancy
Downloads 553 (86,924)
Citation 7

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auditor independence; knowledge spillover; audit quality; non-audit services; auditor-provided tax services

23.

Examining the Association between Tax Risk and Tax Outcomes

Downloads 515 (94,961)
Citation 4

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 515 (93,958)
Citation 4

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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

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tax risk, uncertain tax strategies, effective tax rates

24.

Audit Office Industry Diversity and Audit Quality

Journal of Accounting, Auditing, and Finance, Forthcoming
Number of pages: 62 Posted: 01 Nov 2014 Last Revised: 17 Jun 2020
Erik Beardsley, Nathan C. Goldman and Thomas C. Omer
University of Illinois, North Carolina State University - Department of Accounting and University of Nebraska at Lincoln - School of Accountancy
Downloads 447 (112,838)
Citation 2

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Audit quality; industry diversity; industry expertise; knowledge management; restatements

25.

Do Well-Connected Directors Affect Firm Value?

Downloads 443 (113,716)
Citation 8

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 443 (112,529)
Citation 8

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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

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

26.

Audit Firm Tenure, Bank Complexity, and Financial Reporting Quality

Contemporary Accounting Research, Forthcoming
Number of pages: 51 Posted: 18 Apr 2015 Last Revised: 21 Dec 2017
Brian Bratten, Monika Causholli and Thomas C. Omer
University of Kentucky - Von Allmen School of Accountancy, University of Kentucky - Von Allmen School of Accountancy and University of Nebraska at Lincoln - School of Accountancy
Downloads 437 (115,542)
Citation 5

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audit tenure, banking, mandatory rotation, complexity

27.

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

Mays Business School Research Paper No. 2446677
Number of pages: 58 Posted: 07 Jun 2014 Last Revised: 08 Jul 2018
Brian 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 418 (121,759)

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

28.

Does Task-Specific Knowledge Improve Audit Quality: Evidence from Audits of Income Tax Accounts

Accounting, Organizations & Society, Forthcoming
Number of pages: 65 Posted: 09 Oct 2017 Last Revised: 15 Nov 2021
Nathan C. Goldman, M. Harris and Thomas C. Omer
North Carolina State University - Department of Accounting, Washington State University - Department of Accounting and University of Nebraska at Lincoln - School of Accountancy
Downloads 412 (123,770)
Citation 3

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

29.

The Effect of Voluntary Clawback Adoptions on Corporate Tax Policy

The Accounting Review, Forthcoming
Number of pages: 50 Posted: 14 Oct 2016 Last Revised: 10 Mar 2019
Thomas R. Kubick, Thomas C. Omer and Zac Wiebe
University of Nebraska-Lincoln, University of Nebraska at Lincoln - School of Accountancy and University of Arkansas - Sam M. Walton College of Business
Downloads 410 (125,529)
Citation 3

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earnings management, clawback, disclosure, tax

30.

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 408 (125,189)

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Tax compliance; Nonprofit organizations

31.

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
Brigham Young University, University of Cincinnati - Department of Accounting and University of Nebraska at Lincoln - School of Accountancy
Downloads 382 (134,947)
Citation 18

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

32.

Client Deadline Concentration in Audit Offices and Audit Quality

AUDITING: A Journal of Practice and Theory (2018)
Number of pages: 51 Posted: 14 Apr 2017 Last Revised: 17 Feb 2019
Keith Czerney, Daun Jang and Thomas C. Omer
University of Missouri-Columbia, California State University, Sacramento, College of Business, Department of Accountancy and University of Nebraska at Lincoln - School of Accountancy
Downloads 379 (136,112)
Citation 14

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audit quality, deadline concentration, audit offices

33.

The Emerging Growth Company Status on IPO: Auditor Effort, Valuation, and Underpricing

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 54 Posted: 22 Oct 2014 Last Revised: 17 Aug 2018
Tiffany Westfall and Thomas C. Omer
Ball State University and University of Nebraska at Lincoln - School of Accountancy
Downloads 377 (137,710)
Citation 4

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Initial Public Offering, Information Asymmetry, Auditor Risk, Underpricing

34.

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 368 (140,616)

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

35.

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, Brigham Young University, University of Nebraska at Lincoln - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 306 (171,382)
Citation 5

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

36.

Tax Avoidance and Firm Value: Does Qualitative Disclosure in the Tax Footnote Matter?

Number of pages: 62 Posted: 25 Jan 2023
Le Luo, Mark (Shuai) Ma, Thomas C. Omer and Hong Xie
School of Management, Huazhong University of Science and Technology, University of Pittsburgh - Accounting Group, University of Nebraska at Lincoln - School of Accountancy and University of Kentucky - Von Allmen School of Accountancy
Downloads 294 (178,756)

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Agency Costs, Information Asymmetry, Tax Avoidance, Tax Footnotes, Firm Value

37.

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 - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 293 (179,408)
Citation 2

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

38.

The Effects of Rule-Based Versus Principle-Based Accounting Estimates on Auditors’ Going Concern Assessments

Number of pages: 58 Posted: 07 Jul 2019
Herita T. Akamah, Keith Czerney and Thomas C. Omer
University of Nebraska at Lincoln - School of Accountancy, University of Missouri-Columbia and University of Nebraska at Lincoln - School of Accountancy
Downloads 290 (181,323)
Citation 1

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accounting estimates, auditors, rule-based standards, principle-based standards, going concern opinions, company failure

39.

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 287 (183,291)
Citation 2

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

40.

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 277 (189,999)
Citation 4

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

41.

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
Florida State University, 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 271 (194,311)
Citation 4

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

42.

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
Florida State University, 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 268 (196,464)
Citation 2

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

43.

Financial Constraints and Future Tax Outcome Volatility

Journal of Business, Finance & Accounting
Number of pages: 44 Posted: 04 Jul 2016 Last Revised: 25 Aug 2020
Herita T. Akamah, Thomas C. Omer and Sydney Qing Shu
University of Nebraska at Lincoln - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and Miami University of Ohio - Department of Accountancy
Downloads 267 (197,210)
Citation 2

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tax rate volatility; financial constraint; cash effective tax rate; cash tax avoidance; tax strategy

44.

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

Number of pages: 59 Posted: 11 Oct 2015
Kathleen Harris, Kathleen Harris, Thomas C. Omer and Paul A. Wong
Washington State UniversityUniversity of Nebraska at Lincoln, University of Nebraska at Lincoln - School of Accountancy and University of California, Davis - Graduate School of Management
Downloads 267 (197,210)

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Audit firm, going concern, financial distress, auditor knowledge

45.

The Influence of Country-Level Religiosity on Accounting Conservatism

Bjornsen, M., Do, C., & Omer, T. C. (2019). The influence of country-level religiosity on accounting conservatism. Journal of International Accounting Research, 18(1), 1-26.
Number of pages: 55 Posted: 30 Jun 2017 Last Revised: 03 Apr 2021
Matt Bjornsen, Chuong Do and Thomas C. Omer
University of Nebraska at Kearney, University of Nevada, Reno and University of Nebraska at Lincoln - School of Accountancy
Downloads 265 (198,729)
Citation 1

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Financial reporting, Accounting conservatism, Religiosity, Informal Monitoring

46.

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
Brigham Young University, 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 246 (213,876)

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

47.

Short Selling and Tax Disclosure: Evidence from Regulation SHO

Journal of the American Taxation Association
Number of pages: 53 Posted: 27 Nov 2019 Last Revised: 14 Jan 2021
Thomas R. Kubick, Thomas C. Omer and Xiao Song
University of Nebraska-Lincoln, University of Nebraska at Lincoln - School of Accountancy and University of Nebraska at Omaha- School of Accounting
Downloads 235 (224,521)
Citation 4

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regulation SHO; short selling; taxes; tax disclosure

48.

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

Mays Business School Research Paper No. 2170102
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 Texas A&M University - Department of Accounting
Downloads 235 (223,625)
Citation 3

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Insider trading, information search, information leakage, Google Trends

49.

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 234 (224,521)
Citation 1

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

50.

The Consequences of Deviating from Financial Reporting Industry Norms: Evidence from the Disclosure of Foreign Cash

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 57 Posted: 31 Aug 2016 Last Revised: 17 Dec 2019
Matt Bjornsen, Jimmy Downes and Thomas C. Omer
University of Nebraska at Kearney, University of Nebraska at Lincoln and University of Nebraska at Lincoln - School of Accountancy
Downloads 231 (227,403)
Citation 1

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Industry Financial Reporting Norms, Peer Effects, Foreign Cash Disclosure

51.

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 219 (239,103)
Citation 6

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

52.

The Cost of Independence: Evidence from Companies’ Decisions to Dismiss Audit Firms as Tax-Service Providers

Accounting Horizons
Number of pages: 55 Posted: 15 Nov 2019
Kirsten A. Cook, Kevin H. Kim and Thomas C. Omer
Texas Tech University - Area of Accounting, Korea Advanced Institute of Science and Technology (KAIST) and University of Nebraska at Lincoln - School of Accountancy
Downloads 204 (255,365)
Citation 2

Abstract:

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Auditor Independence, Auditor-Provided Tax Services, Tax Fees, Tax Avoidance

53.

Mimicking Tax Strategies: Evidence from IPOs

Forthcoming, Management Science
Number of pages: 49 Posted: 24 Oct 2019 Last Revised: 25 Apr 2022
James Chyz, Erin Henry, Thomas C. Omer and Biyu Wu
University of Tennessee, Knoxville - Department of Accounting and Business Law, University of Arkansas - Department of Accounting, University of Nebraska at Lincoln - School of Accountancy and University of Nebraska-Lincoln
Downloads 197 (263,557)

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IPO, tax benchmark, herding, strategic reactions

54.

Voluntary Disclosure Commitment and Firm Investment

Number of pages: 55 Posted: 18 Sep 2016
Michael Imhof, Thomas C. Omer and Scott Seavey
Wichita State University - Barton School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and Florida Atlantic University - School of Accounting
Downloads 184 (279,966)

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Voluntary disclosure, firm investment, investment opportunities, investment efficiency

55.

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 175 (292,582)
Citation 1

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

56.

Moving to Less Contaminated Audit Offices and the Likelihood of Misstatements

Number of pages: 51 Posted: 30 Jun 2019 Last Revised: 03 Dec 2019
Yuzhou Chen and Thomas C. Omer
University of Nebraska at Omaha and University of Nebraska at Lincoln - School of Accountancy
Downloads 152 (329,775)
Citation 1

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Auditor Change; Misstatement; Audit Quality; Audit Offices

57.

Collective Bargaining and Strategic Disclosure in Earnings Conference Calls

Number of pages: 51 Posted: 01 May 2021
Matt Bjornsen, Chuong Do and Thomas C. Omer
University of Nebraska at Kearney, University of Nevada, Reno and University of Nebraska at Lincoln - School of Accountancy
Downloads 138 (356,171)

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labor unions, collective bargaining, conference calls, textual analysis.

58.

Do Managers Coordinate their Accrual Management Choices and Subsequent Earnings Forecasts to Inflate Expectations?

Number of pages: 52 Posted: 02 Dec 2020 Last Revised: 09 Nov 2023
Bruce K. Billings, Sami Keskek, Linda A. Myers and Thomas C. Omer
Florida State University - Department of Accounting, Florida State University, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Nebraska at Lincoln - School of Accountancy
Downloads 123 (388,785)

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management earnings forecasts; managers’ accrual-related forecast bias; earnings management; disclosure quality

59.

Audit Market Competition and Audit Offices' Client Portfolio Risk

Number of pages: 59 Posted: 16 Jun 2020 Last Revised: 14 Oct 2022
Daun Jang and Thomas C. Omer
California State University, Sacramento, College of Business, Department of Accountancy and University of Nebraska at Lincoln - School of Accountancy
Downloads 122 (391,157)

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Audit market competition, risk-taking, audit offices, client portfolio, audit quality

60.

Do Employees Matter for Firms’ Tax Planning Decisions? Evidence from Labor Mobility

Number of pages: 45 Posted: 23 Sep 2019
Lars Helge Hass, Lars Helge Hass, Thomas C. Omer and Skrålan Vergauwe
University of Iowa - Henry B. Tippie College of BusinessLancaster University - Lancaster University Management School, University of Nebraska at Lincoln - School of Accountancy and KU Leuven
Downloads 122 (391,157)

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employees, labor mobility, tax planning, tax avoidance

61.

Audit Effort and Tax Avoidance: Evidence from Audit Firms’ Tax Adjustments in China

Number of pages: 53 Posted: 21 Nov 2022
Xiaomei Han, Thomas C. Omer, Liansheng Wu, Qiuhang Xing and Jian Zhou
Nanjing University of Science and Technology, University of Nebraska at Lincoln - School of Accountancy, Southern University of Science and Technology, Peking University and University of Hawaii at Manoa
Downloads 108 (427,494)

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Audit effort; Tax avoidance; Financial statement audit; Tax adjustments

62.

Economic Consequences of Expanding Sales Tax Nexus: Evidence from Stock Price Reactions to the Wayfair Decision

Number of pages: 50 Posted: 17 Mar 2021 Last Revised: 20 Mar 2021
Thomas R. Kubick, Thomas C. Omer and Courtney Yazzie
University of Nebraska-Lincoln, University of Nebraska at Lincoln - School of Accountancy and Clemson University - School of Accountancy & Legal Studies
Downloads 103 (442,129)

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Compliance Costs; Event Study; Market Reaction; Nexus; Sales Tax; Taxes; Wayfair

63.

Do audit firms discount initial full-year audit engagements with multiple potential successor auditors?

Number of pages: 49 Posted: 03 Oct 2022 Last Revised: 15 Mar 2023
Thomas C. Omer and Ming (Mike) Yuan
University of Nebraska at Lincoln - School of Accountancy and South Dakota State University - Ness School of Management and Economics
Downloads 99 (457,390)

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Audit fees, competitive bidding, audit firm change, audit firm turnover

64.

Exploring Managers' Accrual-Related Forecast Bias

Number of pages: 53 Posted: 02 Jun 2017
Sami Keskek, Linda A. Myers and Thomas C. Omer
Florida State University, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Nebraska at Lincoln - School of Accountancy
Downloads 90 (483,125)

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

65.

Tax Avoidance and Firm Value: Does Qualitative Disclosure in the Tax Footnote Matter?

Review of Accounting Studies, Forthcoming
Number of pages: 60 Posted: 12 Jul 2023
Le Luo, Mark (Shuai) Ma, Thomas C. Omer and Hong Xie
School of Accountancy, Central University of Finance and Economics, University of Pittsburgh - Accounting Group, University of Nebraska at Lincoln - School of Accountancy and University of Kentucky - Von Allmen School of Accountancy
Downloads 82 (511,453)
Citation 1

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Agency costs, Information asymmetry, Tax avoidance, Tax footnotes, Firm value

66.

Clients' Competencies and Audit Quality: Evidence from Lead Independent Directors on the Audit Committee

Number of pages: 53 Posted: 09 Dec 2018 Last Revised: 26 Sep 2022
Bo Gao, Thomas C. Omer and Marjorie K. Shelley
The University of Texas at El Paso-Department of Accounting and Information Systems, University of Nebraska at Lincoln - School of Accountancy and University of Nebraska at Lincoln - School of Accountancy
Downloads 77 (530,752)
Citation 2

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lead independent director, audit committee, audit outcomes

67.

Deferred Gratification: Acquirers' Earnings Management During the Interim Period of Acquisitions

Number of pages: 52 Posted: 24 Feb 2023
Luna Y. Goldblatt, Las Helge Haß, Winifred Huang and Thomas C. Omer
Gettysburg College - Management Department, University of Nebraska at Lincoln, University of Bath and University of Nebraska at Lincoln - School of Accountancy
Downloads 61 (600,834)

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earnings management, mergers and acquisitions, merger announcements, stock-for-stock deals

68.

'The Only Woman in the Room': Women in the Top Management Team and the Demand for Audit Quality

Number of pages: 64 Posted: 19 Jul 2023
Sarfraz Khan, Thomas C. Omer and Sung-Jin Park
University of Louisiana at Lafayette, University of Nebraska at Lincoln - School of Accountancy and Korea Institute of Public Finance
Downloads 56 (626,300)

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top management team, diversity, women executives, audit quality, audit fees, financial reporting

69.

The “Branding Effect” of Lead Independent Director Appointments and Investor Favorability of Corporate Tax Policies

Number of pages: 57 Posted: 09 Dec 2018 Last Revised: 01 Feb 2023
Bo Gao and Thomas C. Omer
The University of Texas at El Paso-Department of Accounting and Information Systems and University of Nebraska at Lincoln - School of Accountancy
Downloads 26 (828,643)

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lead independent director, corporate governance, tax policy, investor valuation

70.

Low-Cost Activism Threats and Corporate Tax Avoidance

Posted: 15 Oct 2022 Last Revised: 30 Oct 2023
Johan Maharjan, Thomas C. Omer, Qiang Wu and Yijiang Zhao
Rensselaer Polytechnic Institute (RPI), University of Nebraska at Lincoln - School of Accountancy, Hong Kong Polytechnic University - School of Accounting and Finance and American University - Kogod School of Business

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Low-cost activism, Small shareholders, Tax avoidance, Stock price crash risk

71.

Short-Selling Threats and Corporate Tax Policy: Evidence from Regulation SHO

Posted: 03 Dec 2020 Last Revised: 26 Jan 2021
Johan Maharjan, Thomas C. Omer and Yijiang Zhao
Rensselaer Polytechnic Institute (RPI), University of Nebraska at Lincoln - School of Accountancy and American University - Kogod School of Business

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tax-aggressive activities, short-selling threats, agency problems, price efficiency, exogenous shock

72.

The Appeal of Vague Financial Forecasts

Organizational Behavior and Human Decision Processes, 114 (2),179-189
Posted: 27 Dec 2019
Ning Du, David V. Budescu, Marjorie K. Shelley and Thomas C. Omer
DePaul University - School of Accountancy and MIS, Fordham University - Fordham College at Rose Hill, University of Nebraska at Lincoln - School of Accountancy and University of Nebraska at Lincoln - School of Accountancy

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73.

Enforcement of Non-Compete Agreements, Outside Employment Opportunities, and Insider Trading

Contemporary Accounting Research 40 (2): 759-1513.
Posted: 16 Dec 2017 Last Revised: 31 May 2023
Bo Gao, Feng Guo, Ling Lei Lisic and Thomas C. Omer
The University of Texas at El Paso-Department of Accounting and Information Systems, Iowa State University - Department of Accounting and Finance, Virginia Tech - Pamplin College of Business and University of Nebraska at Lincoln - School of Accountancy

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non-compete, labor mobility, insider trading, career concern, job termination

74.

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 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

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

75.

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

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tax loss carryforwards; prior tax avoidance behavior; firm valuation

76.

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

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religion, professional skepticism, going concern opinions, audit quality

77.

Affiliated Former Partners on the Audit Committee: Influence on the Auditor-Client Relationship and Audit Quality:

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 06 Aug 2015 Last Revised: 07 Oct 2018
Brant E. Christensen, Thomas C. Omer, Marjorie K. Shelley and Paul A. Wong
Brigham Young University, 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

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Audit committee, former audit partners, audit firm, audit firm dismissals, social identity theory, audit quality

78.

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

79.

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

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

80.

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 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

Abstract:

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81.

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

82.

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

83.

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

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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

84.

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

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

85.

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

86.

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

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publicly traded partnership, taxation, organizational form

87.

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-Department of Accounting

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

88.

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

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Nonaudit services, tax consulting, voluntary disclosure, political costs

89.

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

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

90.

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

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

91.

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

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Tax fees, tax consulting, audit fees, auditor independence

92.

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

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

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auditor tenure, earnings quality, audit quality, mandatory rotation

93.

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

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94.

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 - Department of Accounting

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