Michael P. Donohoe

University of Illinois at Urbana-Champaign - Department of Accountancy

Associate Professor of Accountancy

1206 South Sixth Street

Champaign, IL 61820

United States

SCHOLARLY PAPERS

15

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5,167

SSRN CITATIONS
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Top 10,965

in Total Papers Citations

12

CROSSREF CITATIONS

73

Scholarly Papers (15)

1.

The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance

Number of pages: 70 Posted: 01 Feb 2015 Last Revised: 21 Oct 2018
Paul Demere, Michael P. Donohoe and Petro Lisowsky
University of Georgia - J.M. Tull School of Accounting, University of Illinois at Urbana-Champaign - Department of Accountancy and Boston University Questrom School of Business
Downloads 742 (33,281)
Citation 2

Abstract:

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organizational structure, special purpose entity, tax avoidance

2.

Predictable Uncertainty: The Relation between Unrecognized Tax Benefits and Future Income Tax Cash Outflows

Number of pages: 54 Posted: 05 Feb 2014 Last Revised: 01 Oct 2016
Will Ciconte, Michael P. Donohoe, Petro Lisowsky and Michael Mayberry
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Illinois at Urbana-Champaign - Department of Accountancy, Boston University Questrom School of Business and University of Florida - Fisher School of Accounting
Downloads 716 (34,965)
Citation 17

Abstract:

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unrecognized tax benefit; specialist; tax avoidance; FIN 48; ASC 740

3.

Does Corporate Tax Aggressiveness Influence Audit Pricing?

Contemporary Accounting Research, Forthcoming
Number of pages: 42 Posted: 22 Dec 2012 Last Revised: 12 Jan 2013
Michael P. Donohoe and W. Robert Knechel
University of Illinois at Urbana-Champaign - Department of Accountancy and University of Florida - Fisher School of Accounting
Downloads 642 (40,460)
Citation 2

Abstract:

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audit fees, tax aggressiveness, auditor-provided tax services, industry specialization

4.

Financial Derivatives in Corporate Tax Avoidance: A Conceptual Perspective

Journal of American Taxation Association, Forthcoming
Number of pages: 45 Posted: 11 Oct 2014
Michael P. Donohoe
University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 565 (47,881)
Citation 1

Abstract:

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financial instruments, derivatives, tax avoidance, tax shelter

5.

Through a Glass Darkly: What Can We Learn About a U.S. Multinational Corporation's International Operations from Its Financial Statement Disclosures?

National Tax Journal, 65 (4): 961-984, December 2012
Number of pages: 37 Posted: 13 Oct 2012 Last Revised: 20 Jan 2013
Michael P. Donohoe, Gary A. McGill and Edmund Outslay
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Florida - Fisher School of Accounting and Michigan State University - Department of Accounting & Information Systems
Downloads 468 (60,752)
Citation 1

Abstract:

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corporate tax, international tax, tax avoidance, book-tax differences, accounting for income taxes

6.

The Effects of Increased Book-Tax Difference Tax Return Disclosures on Firm Valuation and Behavior

Journal of American Taxation Association, Volume 33, No. 2, pp. 35-65
Number of pages: 48 Posted: 29 Jan 2010 Last Revised: 04 Nov 2011
Michael P. Donohoe and Gary A. McGill
University of Illinois at Urbana-Champaign - Department of Accountancy and University of Florida - Fisher School of Accounting
Downloads 466 (61,087)
Citation 1

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corporate tax, tax avoidance, book-tax differences, event study, policy regime

7.

Risky Business: The Prosopography of Corporate Tax Planning

National Tax Journal, Vol. 67, No. 4, 2014
Number of pages: 31 Posted: 02 Dec 2014
Michael P. Donohoe, Gary A. McGill and Edmund Outslay
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Florida - Fisher School of Accounting and Michigan State University - Department of Accounting & Information Systems
Downloads 456 (62,738)

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corporate tax, tax avoidance, book-tax differences, accounting for income taxes

Do Analysts Understand the Economic and Reporting Complexities of Derivatives?

Singapore Management University School of Accountancy Research Paper No. 2015-32
Number of pages: 47 Posted: 17 Oct 2014 Last Revised: 14 Sep 2015
Hye Sun Chang, Michael P. Donohoe and Theodore Sougiannis
Singapore Management University - School of Accountancy, University of Illinois at Urbana-Champaign - Department of Accountancy and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 419 (68,808)
Citation 5

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derivatives, economic complexity, reporting complexity, hedging, sell-side analysts, earnings forecasts

Do Analysts Understand the Economic and Reporting Complexities of Derivatives?

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 23 Jul 2015
Hye Sun Chang, Michael P. Donohoe and Theodore Sougiannis
Singapore Management University - School of Accountancy, University of Illinois at Urbana-Champaign - Department of Accountancy and University of Illinois at Urbana-Champaign - Department of Accountancy

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derivatives, economic complexity, reporting complexity, hedging, sell-side analysts, earnings forecasts

9.

Taxes, Competition, and Organizational Form

Number of pages: 59 Posted: 30 Jan 2015 Last Revised: 11 Nov 2016
Michael P. Donohoe, Petro Lisowsky and Michael Mayberry
University of Illinois at Urbana-Champaign - Department of Accountancy, Boston University Questrom School of Business and University of Florida - Fisher School of Accounting
Downloads 244 (126,401)
Citation 3

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Competition, Taxes, Organizational Form, S Corporation

10.

Back to the Drawing Board: The Structural and Accounting Consequences of a Switch to a Territorial Tax System

National Tax Journal, Vol. 66, No. 3, 2013
Number of pages: 43 Posted: 05 Feb 2014
Michael P. Donohoe, Gary A. McGill and Edmund Outslay
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Florida - Fisher School of Accounting and Michigan State University - Department of Accounting & Information Systems
Downloads 202 (151,708)
Citation 1

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international taxation, tax reform, territorial tax system

11.

The Geometry of International Tax Planning After the Tax Cuts and Jobs Act: A Riff on Circles, Squares, and Triangles

National Tax Journal, Forthcoming
Number of pages: 33 Posted: 01 Oct 2019
Michael P. Donohoe, Gary A. McGill and Edmund Outslay
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Florida - Fisher School of Accounting and Michigan State University - Department of Accounting & Information Systems
Downloads 103 (262,059)

Abstract:

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corporate tax, international tax, Tax Cuts and Jobs Act, organizational structure

12.

Competitive Externalities of Tax Cuts

Number of pages: 62 Posted: 04 Nov 2018 Last Revised: 23 Jan 2019
Michael P. Donohoe, Hansol Jang and Petro Lisowsky
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Illinois at Urbana-Champaign - Department of Accountancy and Boston University Questrom School of Business
Downloads 92 (282,247)
Citation 1

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American Jobs Creation Act of 2004 (AJCA), Product Market, Competition, Debt Covenants

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

Contemporary Accounting Research, Forthcoming
Number of pages: 63 Posted: 06 Sep 2018
Michael P. Donohoe, Petro Lisowsky and Michael Mayberry
University of Illinois at Urbana-Champaign - Department of Accountancy, Boston University Questrom School of Business and University of Florida - Fisher School of Accounting
Downloads 52 (391,276)

Abstract:

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competition; organizational form; S corporation; taxes

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

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

Abstract:

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competition, organizational form, S corporation, taxes

14.

The Economic Effects of Financial Derivatives on Corporate Tax Avoidance

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 12 Nov 2014
Michael P. Donohoe
University of Illinois at Urbana-Champaign - Department of Accountancy

Abstract:

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financial instruments, derivatives, tax avoidance, effective tax rate

15.

Clandestine Accounting: Variable Interest Entity Consolidation, Financial Leverage and Tax Shelter Participation

Posted: 11 Sep 2007 Last Revised: 30 Oct 2014
Victoria Dickinson, Michael P. Donohoe and Gary A. McGill
University of Mississippi - Patterson School of Accountancy, University of Illinois at Urbana-Champaign - Department of Accountancy and University of Florida - Fisher School of Accounting

Abstract:

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event study, off-balance-sheet, variable interest entity, special purpose entity, consolidation, tax shelter