Michael P. Donohoe

University of Illinois at Urbana-Champaign - Department of Accountancy

Assistant Professor of Accountancy

1206 South Sixth Street

Champaign, IL 61820

United States

SCHOLARLY PAPERS

12

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CITATIONS
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10

Scholarly Papers (12)

1.

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 406 (41,792)
Citation 1

Abstract:

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

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 382 (63,359)

Abstract:

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

Abstract:

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

3.

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 358 (55,895)
Citation 8

Abstract:

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

4.

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 276 (67,044)
Citation 1

Abstract:

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

5.

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
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Illinois at Urbana-Champaign - Department of Accountancy, University of Illinois at Urbana-Champaign - Department of Accountancy and University of Florida - Fisher School of Accounting
Downloads 237 (43,083)

Abstract:

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

6.

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 229 (52,603)

Abstract:

financial instruments, derivatives, tax avoidance, tax shelter

7.

The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance

Number of pages: 60 Posted: 01 Feb 2015 Last Revised: 19 Oct 2017
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 University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 214 (46,891)

Abstract:

organizational structure, special purpose entity, tax avoidance

8.

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 168 (78,541)

Abstract:

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

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 A. Mayberry
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Illinois at Urbana-Champaign - Department of Accountancy and University of Florida - Fisher School of Accounting
Downloads 108 (134,590)

Abstract:

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 100 (158,684)

Abstract:

international taxation, tax reform, territorial tax system

11.

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:

financial instruments, derivatives, tax avoidance, effective tax rate

12.

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:

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