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

16

DOWNLOADS
Rank 8,782

SSRN RANKINGS

Top 8,782

in Total Papers Downloads

5,824

SSRN CITATIONS
Rank 9,976

SSRN RANKINGS

Top 9,976

in Total Papers Citations

41

CROSSREF CITATIONS

75

Scholarly Papers (16)

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 788 (34,012)
Citation 3

Abstract:

Loading...

organizational structure, special purpose entity, tax avoidance

The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance

Contemporary Accounting Research, Forthcoming
Number of pages: 69 Posted: 19 Nov 2019
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 80 (342,288)
Citation 3

Abstract:

Loading...

organizational structure, special purpose entity, tax avoidance

The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance

Contemporary Accounting Research, Forthcoming
Posted: 05 Dec 2019
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

Abstract:

Loading...

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 776 (35,252)
Citation 17

Abstract:

Loading...

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 659 (43,969)
Citation 8

Abstract:

Loading...

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 611 (48,609)
Citation 1

Abstract:

Loading...

financial instruments, derivatives, tax avoidance, tax shelter

5.

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 505 (61,890)
Citation 4

Abstract:

Loading...

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

6.

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 494 (63,618)
Citation 4

Abstract:

Loading...

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

7.

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 481 (65,728)
Citation 3

Abstract:

Loading...

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

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 437 (73,197)
Citation 10

Abstract:

Loading...

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:

Loading...

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

9.

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 264 (129,737)

Abstract:

Loading...

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

10.

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 257 (133,469)
Citation 3

Abstract:

Loading...

Competition, Taxes, Organizational Form, S Corporation

11.

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 216 (157,878)
Citation 3

Abstract:

Loading...

international taxation, tax reform, territorial tax system

12.

Competitive Externalities of Tax Cuts

Number of pages: 58 Posted: 04 Nov 2018 Last Revised: 20 Apr 2020
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 131 (242,933)
Citation 3

Abstract:

Loading...

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

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 66 (381,903)

Abstract:

Loading...

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:

Loading...

competition, organizational form, S corporation, taxes

14.

The Shareholder Response to Corporate Tax Planning Advice Regulation

Number of pages: 60 Posted: 12 Mar 2020 Last Revised: 15 Jul 2020
Michael P. Donohoe, Brian Gale and Michael Mayberry
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Washington and University of Florida - Fisher School of Accounting
Downloads 59 (399,095)
Citation 1

Abstract:

Loading...

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

15.

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:

Loading...

financial instruments, derivatives, tax avoidance, effective tax rate

16.

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:

Loading...

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