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Thomas C. Omer - Publications

Affiliations: 
Texas A & M University, College Station, TX, United States 
Area:
Accounting Business Administration, Finance
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58 high-probability publications. We are testing a new system for linking publications to authors. You can help! If you notice any inaccuracies, please sign in and mark papers as correct or incorrect matches. If you identify any major omissions or other inaccuracies in the publication list, please let us know.

Year Citation  Score
2020 Cook KA, Kim KH, Omer TC. The Cost of Independence: Evidence from Companies' Decisions to Dismiss Audit Firms as Tax-Service Providers Accounting Horizons. 34: 83-107. DOI: 10.2308/Horizons-18-009  0.46
2020 Kubick TR, Omer TC, Wiebe Z. The Effect of Voluntary Clawback Adoptions on Corporate Tax Policy The Accounting Review. 95: 259-285. DOI: 10.2308/Accr-52484  0.362
2020 Akamah HT, Omer TC, Shu SQ. Financial Constraints and Future Tax Outcome Volatility Journal of Business Finance & Accounting. DOI: 10.2139/Ssrn.2803563  0.44
2020 Neuman SS, Omer TC, Schmidt AP. Assessing Tax Risk: Practitioner Perspectives Contemporary Accounting Research. DOI: 10.2139/Ssrn.2579354  0.346
2020 Beardsley EL, Goldman NC, Omer TC. Audit Office Industry Diversity and Audit Quality Journal of Accounting, Auditing & Finance. DOI: 10.2139/Ssrn.2516981  0.419
2020 Omer TC, Shelley MK, Tice FM. Do Director Networks Matter for Financial Reporting Quality? Evidence from Audit Committee Connectedness and Restatements Management Science. 66: 3361-3388. DOI: 10.2139/Ssrn.2379151  0.489
2020 Bjornsen M, Downes JF, Omer TC. The Consequences of Deviating from Financial Reporting Industry Norms: Evidence from the Disclosure of Foreign Cash Journal of Accounting and Public Policy. 106712. DOI: 10.1016/J.Jaccpubpol.2019.106712  0.517
2019 Czerney K, Jang D, Omer TC. Client Deadline Concentration in Audit Offices and Audit Quality Auditing-a Journal of Practice & Theory. 38: 55-75. DOI: 10.2308/Ajpt-52386  0.41
2019 Christensen BE, Omer TC, Shelley MK, Wong PA. Affiliated Former Partners on the Audit Committee: Influence on the Auditor-Client Relationship and Audit Quality: Auditing-a Journal of Practice & Theory. 38: 95-119. DOI: 10.2308/Ajpt-52288  0.345
2019 Beardsley EL, Lassila DR, Omer TC. 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. 36: 999-1027. DOI: 10.2139/Ssrn.2433048  0.359
2019 Bratten B, Causholli M, Omer TC. Audit Firm Tenure, Bank Complexity, and Financial Reporting Quality: Audit Firm Tenure, Bank Complexity, and Financial Reporting Quality Contemporary Accounting Research. 36: 295-325. DOI: 10.1111/1911-3846.12427  0.482
2018 Bjornsen M, Do C, Omer TC. The Influence of Country-Level Religiosity on Accounting Conservatism Journal of International Accounting Research. 18: 1-26. DOI: 10.2308/Jiar-52270  0.462
2018 Omer TC, Sharp NY, Wang D. The Impact of Religion on the Going Concern Reporting Decisions of Local Audit Offices Journal of Business Ethics. 149: 811-831. DOI: 10.2139/Ssrn.1664727  0.391
2018 Westfall TJ, Omer TC. The Emerging Growth Company Status on IPO: Auditor Effort, Valuation, and Underpricing Journal of Accounting and Public Policy. 37: 315-334. DOI: 10.1016/J.Jaccpubpol.2018.07.003  0.485
2017 Bratten B, Causholli M, Omer TC. Audit Firm Tenure, Bank Complexity, and Financial Reporting Quality Contemporary Accounting Research. 36: 295-325. DOI: 10.2139/Ssrn.2595592  0.47
2017 Cook KA, Moser WJ, Omer TC. Tax Avoidance and Ex Ante Cost of Capital Journal of Business Finance & Accounting. 44: 1109-1136. DOI: 10.2139/Ssrn.2404032  0.431
2017 Bentley-Goode KA, Omer TC, Twedt BJ. Does Business Strategy Impact a Firm's Information Environment? Journal of Accounting, Auditing & Finance. 34: 563-587. DOI: 10.2139/Ssrn.2162240  0.418
2017 Chi W, Myers LA, Omer TC, Xie H. The effects of audit partner pre-client and client-specific experience on audit quality and on perceptions of audit quality Review of Accounting Studies. 22: 361-391. DOI: 10.2139/Ssrn.1304953  0.422
2017 Cook KA, Moser WJ, Omer TC. Tax avoidance andex antecost of capital Journal of Business Finance & Accounting. 44: 1109-1136. DOI: 10.1111/Jbfa.12258  0.408
2017 Keskek S, Myers LA, Omer TC, Shelley MK. The Effects of Disclosure and Analyst Regulations on the Relevance of Analyst Characteristics for Explaining Analyst Forecast Accuracy: THE EFFECTS OF DISCLOSURE AND ANALYST REGULATIONS Journal of Business Finance & Accounting. 44: 780-811. DOI: 10.1111/Jbfa.12234  0.342
2016 McGuire ST, Neuman SS, Olson AJ, Omer TC. Do Investors Use Prior Tax Avoidance when Pricing Tax Loss Carryforwards Journal of the American Taxation Association. 38: 27-49. DOI: 10.2308/Atax-51483  0.501
2016 Kubick TR, Lynch DP, Mayberry MA, Omer TC. The Effects of Regulatory Scrutiny on Tax Avoidance: An Examination of SEC Comment Letters The Accounting Review. 91: 1751-1780. DOI: 10.2308/Accr-51433  0.514
2015 Mayberry MA, McGuire ST, Omer TC. Smoothness and the value relevance of taxable income Journal of the American Taxation Association. 37: 141-167. DOI: 10.2308/Atax-51252  0.32
2015 Christensen BE, Olson AJ, Omer TC. The role of audit firm expertise and knowledge spillover in mitigating earnings management through the tax accounts Journal of the American Taxation Association. 37: 3-36. DOI: 10.2308/Atax-50906  0.438
2015 Kubick TR, Lynch DP, Mayberry MA, Omer TC. Product market power and tax avoidance: Market leaders, mimicking strategies, and stock returns Accounting Review. 90: 675-702. DOI: 10.2308/Accr-50883  0.477
2015 Keskek S, Myers LA, Omer TC, Shelley MK. The Effects of Disclosure and Analyst Regulations on the Relevance of Analyst Characteristics for Explaining Analyst Forecast Accuracy Journal of Business Finance & Accounting. 44: 780-811. DOI: 10.2139/Ssrn.2151483  0.392
2015 Higgins D, Omer TC, Phillips JD. The Influence of a Firm's Business Strategy on its Tax Aggressiveness Contemporary Accounting Research. 32: 674-702. DOI: 10.1111/1911-3846.12087  0.445
2015 Neuman SS, Omer TC, Thompson AM. Determinants and Consequences of Tax Service Provider Choice in the Not-for-Profit Sector Contemporary Accounting Research. 32: 703-735. DOI: 10.1111/1911-3846.12080  0.449
2015 Cao Y, Myers JN, Myers LA, Omer TC. Company reputation and the cost of equity capital Review of Accounting Studies. 20: 42-81. DOI: 10.1007/S11142-014-9292-9  0.385
2014 McGuire ST, Omer TC, Wilde JH. Investment Opportunity Sets, Operating Uncertainty, and Capital Market Pressure: Determinants of Investments in Tax Shelter Activities? Journal of the American Taxation Association. 36: 1-26. DOI: 10.2308/Atax-50599  0.511
2014 Omer TC, Shelley MK, Tice FM. Do Well-Connected Directors Affect Firm Value? Journal of Applied Finance. 24: 17-32. DOI: 10.2139/Ssrn.2167354  0.417
2013 Bentley KA, Omer TC, Sharp NY. Business Strategy, Financial Reporting Irregularities, and Audit Effort Contemporary Accounting Research. 30: 780-817. DOI: 10.2139/Ssrn.1705726  0.438
2013 Cassell CA, Giroux G, Myers LA, Omer TC. The Emergence of Second-Tier Auditors in the US: Evidence from Investor Perceptions of Financial Reporting Credibility Journal of Business Finance & Accounting. 40: 350-372. DOI: 10.2139/Ssrn.1111720  0.748
2013 Cassell CA, Giroux G, Myers LA, Omer TC. The Emergence of Second-Tier Auditors in the US: Evidence from Investor Perceptions of Financial Reporting Credibility Journal of Business Finance and Accounting. 40: 350-372. DOI: 10.1111/Jbfa.12016  0.749
2012 Omer TC, Shelley MK, Thompson AM. Investors' response to revelations of prior uncorrected misstatements Auditing. 31: 167-192. DOI: 10.2308/Ajpt-10303  0.426
2012 Cassell CA, Giroux GA, Myers LA, Omer TC. The effect of corporate governance on auditor-client realignments Auditing. 31: 167-188. DOI: 10.2308/Ajpt-10240  0.722
2012 McGuire ST, Omer TC, Wang D. Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference? The Accounting Review. 87: 975-1003. DOI: 10.2308/Accr-10215  0.48
2012 McGuire ST, Omer TC, Sharp NY. The Impact of Religion on Financial Reporting Irregularities The Accounting Review. 87: 645-673. DOI: 10.2308/Accr-10206  0.446
2012 Cao Y, Myers LA, Omer TC. Does Company Reputation Matter for Financial Reporting Quality? Evidence from Restatements Contemporary Accounting Research. 29: 956-990. DOI: 10.1111/J.1911-3846.2011.01137.X  0.425
2011 Cao Y, Myers LA, Omer TC. Does Company Reputation Matter for Financial Reporting Quality? Evidence from Restatements Contemporary Accounting Research. 29: 956-990. DOI: 10.2139/Ssrn.1317343  0.534
2011 Du N, Budescu DV, Shelly MK, Omer TC. The appeal of vague financial forecasts Organizational Behavior and Human Decision Processes. 114: 179-189. DOI: 10.1016/J.Obhdp.2010.10.005  0.383
2010 Bedard JC, Falsetta D, Krishnamoorthy G, Omer TC. Voluntary disclosure of auditor-provided tax service fees Journal of the American Taxation Association. 32: 59-77. DOI: 10.2308/Jata.2010.32.1.59  0.513
2010 Lassila DR, Omer TC, Shelley MK, Smith LM. Do Complexity, Governance, and Auditor Independence Influence whether Firms Retain Their Auditors for Tax Services? Journal of the American Taxation Association. 32: 1-23. DOI: 10.2308/Jata.2010.32.1.1  0.461
2008 Cook KA, Huston GR, Omer TC. Earnings Management Through Effective Tax Rates: The Effects of Tax Planning Investment and the Sarbanes-Oxley Act of 2002 Contemporary Accounting Research. 25: 447-471. DOI: 10.1506/Car.25.2.6  0.53
2007 Omer TC, Yetman RJ. Tax Misreporting and Avoidance by Nonprofit Organizations Journal of the American Taxation Association. 29: 61-86. DOI: 10.2308/Jata.2007.29.1.61  0.39
2006 Omer TC, Bedard JC, Falsetta D. Auditor‐Provided Tax Services: The Effects of a Changing Regulatory Environment The Accounting Review. 81: 1095-1117. DOI: 10.2308/Accr.2006.81.5.1095  0.3
2004 Omer TC, Shelley MK. Competitive, Political, and Economic Factors Influencing State Tax Policy Changes Journal of the American Taxation Association. 26: 103-126. DOI: 10.2308/Jata.2004.26.S-1.103  0.385
2003 Omer TC, Yetman RJ. Near Zero Taxable Income Reporting by Nonprofit Organizations Journal of the American Taxation Association. 25: 19-34. DOI: 10.2308/Jata.2003.25.2.19  0.391
2003 Myers JN, Myers LA, Omer TC. Exploring the Term of the Auditor‐Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? The Accounting Review. 78: 779-799. DOI: 10.2308/Accr.2003.78.3.779  0.352
2001 Omer TC. Minimum tax legislation and its effect on corporate financial reporting: A comparative analysis between US and India: a discussion The International Journal of Accounting. 36: 451-457. DOI: 10.1016/S0020-7063(01)00121-2  0.542
2000 Omer TC, Plesko GA, Shelley MK. The Influence of Tax Costs on Organizational Choice in the Natural Resource Industry Journal of the American Taxation Association. 22: 38-55. DOI: 10.2308/Jata.2000.22.1.38  0.44
1998 Shelley MK, Omer TC, Atwood TJ. Capital restructuring and accounting compliance costs: The case of publicly traded partnerships Journal of Accounting Research. 36: 365-378. DOI: 10.2307/2491483  0.344
1998 Attwood TJ, Omer TC, Shelley MK. Before‐tax versus after‐tax earnings as performance measures in compensation contracts Managerial Finance. 24: 29-43. DOI: 10.1108/03074359810765697  0.469
1996 Shelley MK, Omer TC. Intertemporal Framing Issues in Management Compensation Organizational Behavior and Human Decision Processes. 66: 42-58. DOI: 10.1006/Obhd.1996.0037  0.379
1993 Omer TC, Molloy KH, Ziebart DA. An Investigation of the Firm Size—Effective Tax Rate Relation in the 1980s Journal of Accounting, Auditing & Finance. 8: 167-182. DOI: 10.1177/0148558X9300800206  0.441
1993 Omer TC, Ziebart DA. The effect of the alternative minimum tax on corporate tax burdens The Quarterly Review of Economics and Finance. 33: 123-139. DOI: 10.1016/1062-9769(93)90018-F  0.488
1992 Omer T. Discussion of Firms' Responses to Anticipated Reductions in Tax Rates: The Tax Reform Act of 1986 Journal of Accounting Research. 30: 186-191. DOI: 10.2307/2491201  0.445
1992 Reiter SA, Omer T. A critical perspective on pension accounting, pension research and pension terminations Critical Perspectives On Accounting. 3: 61-85. DOI: 10.1016/1045-2354(92)90015-J  0.391
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