Thomas C. Omer

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

Marjorie K. Shelley, Thomas C. Omer, Frances M. Tice, 2020, Manag. Sci..

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

Marjorie K. Shelley, Thomas C. Omer, Frances M. Tice, 2018, Manag. Sci..

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

Marjorie K. Shelley, Thomas C. Omer, Brant E. Christensen, 2018, AUDITING: A Journal of Practice & Theory.

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

Thomas C. Omer, James N. Myers, Linda A. Myers, 2003 .

The appeal of vague financial forecasts

Thomas C. Omer, D. Budescu, Ning Du, 2011 .

Company reputation and the cost of equity capital

Thomas C. Omer, James N. Myers, Linda A. Myers, 2015 .

The Influence of Tax Costs on Organizational Choice in the Natural Resource Industry

Marjorie K. Shelley, Thomas C. Omer, George A. Plesko, 2000 .

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

Thomas C. Omer, Cory A. Cassell, Linda A. Myers, 2017 .

Audit Office Industry Diversity and Audit Quality

Thomas C. Omer, N. Goldman, Erik L. Beardsley, 2017, Journal of Accounting, Auditing & Finance.

Audit Office Client Portfolios and Misstatements

Thomas C. Omer, N. Goldman, Erik L. Beardsley, 2016 .

The Emergence of Second‐Tier Auditors in the US: Evidence from Investor Perceptions of Financial Reporting Credibility

Gary Giroux, Thomas C. Omer, Cory A. Cassell, 2013 .

Do Lead Independent Directors Serving on the Audit Committee Affect Financial Reporting Quality?

Marjorie K. Shelley, Thomas C. Omer, B. Gao, 2019 .

Do Well-Connected Directors Affect Firm Value?

Marjorie K. Shelley, Thomas C. Omer, Frances M. Tice, 2014 .

An Investigation of the Firm Size—Effective Tax Rate Relation in the 1980s

Thomas C. Omer, D. Ziebart, Karen H. Molloy, 1993 .

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

Thomas C. Omer, Linda A. Myers, Ying Cao, 2011 .

Discussion of Firms' Responses to Anticipated Reductions in Tax Rates: The Tax Reform Act of 1986

Thomas C. Omer, 1992 .

Business Strategy, Financial Reporting Irregularities, and Audit Effort

Nathan Y. Sharp, Thomas C. Omer, Kathleen A. Bentley, 2013 .

The Emergence of Second-Tier Auditors in the US: Evidence from Investor Perceptions of Financial Reporting Credibility

Gary Giroux, Thomas C. Omer, Cory A. Cassell, 2013 .

The Effect of the Sarbanes-Oxley Act of 2002 on the Relation between the Strength of Corporate Governance and Auditor-Client Alignments

Gary Giroux, Thomas C. Omer, Cory A. Cassell, 2007 .

Client Deadline Concentration in Audit Offices and Audit Quality

Thomas C. Omer, Keith Czerney, Daun Jang, 2019, AUDITING: A Journal of Practice & Theory.

Complex Fair Value Measurements and Material Weaknesses: It's Not All Bad News

David A. Wood, Thomas C. Omer, Brant E. Christensen, 2014 .

The Effects of Disclosure and Analyst Regulations on the Relevance of Analyst Characteristics for Explaining Analyst Forecast Accuracy

Marjorie K. Shelley, Thomas C. Omer, Linda A. Myers, 2015 .

The Effects of Analysts’ Access to Management’s Private Information and the Precision of Publicly Available Information on Analyst Forecast Accuracy

Marjorie K. Shelley, Thomas C. Omer, Linda A. Myers, 2013 .

Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference?

Thomas C. Omer, Dechun Wang, Sean T. McGuire, 2012 .

Earnings Management Through Effective Tax Rates: The Effects of Tax Planning Investment and the Sarbanes-Oxley Act of 2002

Thomas C. Omer, Kirsten A. Cook, G. R. Huston, 2008 .

Does a Firm’s Business Strategy Influence its Level of Tax Avoidance?

John D. Phillips, Thomas C. Omer, Danielle M. Higgins, 2011 .

How does tax avoidance affect transparency

Thomas C. Omer, Congcong Li, Mark (Shuai) Ma, 2018 .

Understanding Audit Quality: Insights from Audit Professionals and Investors

Steven M. Glover, Marjorie K. Shelley, Thomas C. Omer, 2014 .

Earnings Management Through Effective Tax Rates: The Effects of Tax Planning Investment and the Sarbanes-Oxley Act of 2002

Thomas C. Omer, Kirsten A. Cook, G. R. Huston, 2008 .

Bank-Firm Relationships and Accounting Conservatism : Evidence from Japan

Thomas C. Omer, Linda A. Myers, Kentaro Koga, 2018 .

Do Complexity, Governance, and Auditor Independence Influence whether Firms Retain Their Auditors for Tax Services?

Marjorie K. Shelley, Thomas C. Omer, L. Smith, 2010 .

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

Thomas R. Kubick, Thomas C. Omer, Courtney Yazzie, 2021 .

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

Nathan Y. Sharp, Thomas C. Omer, Brady J. Twedt, 2012 .

The effects of audit partner pre-client and client-specific experience on audit quality and on perceptions of audit quality

Thomas C. Omer, Hong Xie, Linda A. Myers, 2017 .

Tax Avoidance: Do Industry Experts Make a Difference?

Thomas C. Omer, Dechun Wang, Sean T. McGuire, 2010 .

What Is the Influence of Lead Independent Directors on Corporate Tax Policy?

Thomas C. Omer, B. Gao, 2018 .

Financial Constraints, Cash Tax Savings and Tax Outcome Variability

Thomas C. Omer, Herita T. Akamah, S. Q. Shu, 2016 .

A critical perspective on pension accounting, pension research and pension terminations

Thomas C. Omer, S. Reiter, 1992 .

The effects of audit partner pre-client and client-specific experience on audit quality and on perceptions of audit quality

Thomas C. Omer, Hong Xie, Linda A. Myers, 2016, Review of Accounting Studies.

Do Investors Use Prior Tax Avoidance when Pricing Tax Loss Carryforwards

Thomas C. Omer, Adam Olson, Sean T. McGuire, 2016 .

The Impact of Religion on the Going Concern Reporting Decisions of Local Audit Offices

Nathan Y. Sharp, Thomas C. Omer, Dechun Wang, 2016, Journal of Business Ethics.

Assessing Tax Risk: Practitioner Perspectives

Thomas C. Omer, Stevanie S. Neuman, Andrew P. Schmidt, 2019, Contemporary Accounting Research.

Competitive, Political, and Economic Factors Influencing State Tax Policy Changes

Marjorie K. Shelley, Thomas C. Omer, 2002 .

Company reputation and the cost of equity capital

Thomas C. Omer, James N. Myers, Linda A. Myers, 2014, Review of Accounting Studies.

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

Thomas C. Omer, Linda A. Myers, Ying Cao, 2012 .

The Effect of Voluntary Clawback Adoptions on Corporate Tax Policy

Thomas R. Kubick, Thomas C. Omer, Zac Wiebe, 2018, The Accounting Review.

The Effect of Corporate Governance on Auditor-Client Realignments

Thomas C. Omer, Cory A. Cassell, Gary A Giroux, 2012 .

Investment Opportunity Sets, Operating Uncertainty, and Capital Market Pressure: Determinants of Investments in Tax Shelter Activities?

Thomas C. Omer, Jaron Wilde, Sean T. McGuire, 2012 .

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

Thomas C. Omer, Jimmy F. Downes, Matt Bjornsen, 2018, Journal of Accounting and Public Policy.

Moving to Less Contaminated Audit Offices and the Likelihood of Misstatements

Thomas C. Omer, Yuzhou Chen, 2019, SSRN Electronic Journal.

The Influence of Country-Level Religiosity on Accounting Conservatism

Thomas C. Omer, Matt Bjornsen, Chuong Do, 2017, Journal of International Accounting Research.

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

Thomas C. Omer, Ling Lei Lisic, Feng Guo, 2018, Contemporary Accounting Research.

Understanding Audit Quality: Insights from Audit Professionals and Investors

Steven M. Glover, Marjorie K. Shelley, Thomas C. Omer, 2014 .

The Impact of Religion on Financial Reporting Irregularities

Nathan Y. Sharp, Thomas C. Omer, Sean T. McGuire, 2011 .

The Influence of a Firm’s Business Strategy on its Tax Aggressiveness

John D. Phillips, Thomas C. Omer, Danielle M. Higgins, 2013 .

Client Deadline Concentration in Audit Offices and Audit Quality

Thomas C. Omer, Keith Czerney, Daun Jang, 2018, AUDITING: A Journal of Practice & Theory.

Pork Bellies and Public Company Audits: Have Audits Once Again Become Just Another Commodity?

Marjorie K. Shelley, Nathan Y. Sharp, Thomas C. Omer, 2014 .

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

Thomas C. Omer, T. Westfall, 2015, Journal of Accounting and Public Policy.

The Unintended Consequences of Emerging Growth Company Status on IPO: Auditor Risk and Effort, Valuation, and Underpricing

Thomas C. Omer, T. Westfall, 2015 .

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

Thomas C. Omer, Erik L. Beardsley, D. R. Lassila, 2019 .

Near Zero Taxable Income Reporting by Nonprofit Organizations

Thomas C. Omer, R. Yetman, 2003 .

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

Thomas C. Omer, Kirsten A. Cook, Kevin H. Kim, 2019, Accounting Horizons.

Taxable Income Management by Nonprofit Organizations

Thomas C. Omer, R. Yetman, 2001 .

Does Estimation Uncertainty Affect Investors’ Preference for the Form of Financial Statement Presentation?

Steven M. Glover, Marjorie K. Shelley, Thomas C. Omer, 2014 .

EARNINGS MANAGEMENT PRESSURE ON AUDIT CLIENTS: AUDITOR RESPONSE TO ANALYST FORECAST SIGNALS A Dissertation by NATHAN J. NEWTON

Brian C. Fitzgerald, Nathan Y. Sharp, Thomas C. Omer, 2013 .

Investors' Response to Revelations of Prior Uncorrected Misstatements

Marjorie K. Shelley, Thomas C. Omer, Anne M. Thompson, 2012 .

Income Statement and Balance Sheet Effects of Variation in Misstatement Quantification

Marjorie K. Shelley, Thomas C. Omer, Anne M. Thompson, 2011 .

Audit Market Competition and Client Portfolio Risk

Thomas C. Omer, Daun Jang, 2019, SSRN Electronic Journal.

The Impact of Religion on the Going Concern Reporting Decisions of Local Audit Practice Offices

Nathan Y. Sharp, Thomas C. Omer, Dechun Wang, 2015 .

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

Thomas C. Omer, N. Goldman, M. Harris, 2019, Accounting, Organizations and Society.

Does Business Strategy Impact a Firm's Information Environment?

Thomas C. Omer, Brady J. Twedt, Kathleen A. Bentley-Goode, 2017 .

The Impact of Religion on the Going Concern Reporting Decisions of Local Audit Offices

Nathan Y. Sharp, Thomas C. Omer, Dechun Wang, 2018 .

The Distraction Effect of Non-Audit Services on Audit Quality

Thomas C. Omer, Erik L. Beardsley, Andrew J. Imdieke, 2020, Journal of Accounting and Economics.

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

Thomas C. Omer, Keith Czerney, Herita T. Akamah, 2019, SSRN Electronic Journal.

The Role of Audit Firm Expertise and Knowledge Spillover in Mitigating Earnings Management through the Tax Accounts

Thomas C. Omer, Brant E. Christensen, Adam Olson, 2014 .

Audit Partner Tenure and Internal Control Reporting Quality: U.S. Evidence from the Not‐For‐Profit Sector

Brian C. Fitzgerald, Thomas C. Omer, Anne M. Thompson, 2018 .

Evidence of a Nonlinear Association between Auditor-Provided Non-Audit Services and Audit Quality

Thomas C. Omer, Erik L. Beardsley, Andrew J. Imdieke, 2018 .

Audit Committee Influence on Audit Firm Selection and Retention

Marjorie K. Shelley, Thomas C. Omer, Brant E. Christensen, 2016 .

Sustainable Tax Strategies and Earnings Persistence

Thomas C. Omer, Sean T. McGuire, Stevanie S. Neuman, 2013 .

Risk and Return: Does Tax Risk Reduce Firms’ Effective Tax Rates?

Thomas C. Omer, Stevanie S. Neuman, Andrew P. Schmidt, 2013 .

Tax Avoidance and Ex Ante Cost of Capital

Thomas C. Omer, Kirsten A. Cook, William J. Moser, 2017 .

Product Market Power and Tax Avoidance: Market Leaders, Mimicking Strategies, and Stock Returns

Thomas R. Kubick, Thomas C. Omer, Dan Lynch, 2015 .

Examining the Association between Tax Risk and Tax Outcomes

Thomas C. Omer, Stevanie S. Neuman, Andrew P. Schmidt, 2014 .

Voluntary Disclosure of Auditor-Provided Tax Service Fees

Thomas C. Omer, J. Bedard, G. Krishnamoorthy, 2010 .

Auditor‐Provided Tax Services: The Effects of a Changing Regulatory Environment

Thomas C. Omer, J. Bedard, Diana Falsetta, 2006 .

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

Thomas C. Omer, Jaron Wilde, C. Weaver, 2012 .

Does Business Strategy Impact a Firm’s Information Environment?

Thomas C. Omer, Brady J. Twedt, Kathleen A. Bentley-Goode, 2019 .

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

Thomas C. Omer, Hong Xie, L. Luo, 2023, SSRN Electronic Journal.

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

Thomas C. Omer, L. Haß, Skrålan Vergauwe, 2019, SSRN Electronic Journal.

Flexible Business Models and Firms’ Financial Reporting Practices

Thomas C. Omer, Jaron Wilde, C. Weaver, 2014 .

The Relation between the Strength of Corporate Governance and Auditor-Client Realignments

Thomas C. Omer, Cory A. Cassell, Gary A Giroux, 2009 .

Tax Misreporting and Avoidance by Nonprofit Organizations

Thomas C. Omer, R. Yetman, 2007 .

Audit Firm Tenure, Bank Complexity, and Financial Reporting Quality

Thomas C. Omer, B. Bratten, Monika Causholli, 2017, Contemporary Accounting Research.

Determinants and Consequences of Tax Service Provider Choice in the Not-for-Profit Sector

Thomas C. Omer, Anne M. Thompson, Stevanie S. Neuman, 2015 .

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

Thomas C. Omer, Kirsten A. Cook, 2013 .

The Effect of Significant IPO Firms on Industry Incumbents: Evidence from Tax Planning

Thomas C. Omer, E. Henry, James A. Chyz, 2022, Management Science.

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

Thomas C. Omer, Yijiang Zhao, Johan Maharjan, 2020 .

The Effects of Regulatory Scrutiny on Tax Avoidance: An Examination of SEC Comment Letters

Thomas R. Kubick, Thomas C. Omer, Dan Lynch, 2016 .

Voluntary Disclosure Commitment and Firm Investment

Thomas C. Omer, S. Seavey, Michael J Imhof, 2016 .

Intertemporal Framing Issues in Management Compensation

Marjorie K. Shelley, Thomas C. Omer, 1996 .

Short Selling and Tax Disclosure: Evidence from Regulation SHO

Thomas R. Kubick, Thomas C. Omer, Xiao Song, 2019, Journal of the American Taxation Association.

Corporate Transparency, Sustainable Tax Strategies, and Uncertain Tax Activities

Marjorie K. Shelley, Thomas C. Omer, Stevanie S. Neuman, 2013 .

Beyond the CFO and Accrual Decisions: An Examination of Individual Audit Committee Chairs, CEOS, and CFOs and Their Influence on Reporting and Operating Decisions

Thomas C. Omer, Bradley P. Lawson, 2012 .

Exploring Managers' Accrual-Related Forecast Bias

Thomas C. Omer, Linda A. Myers, Sami Keskek, 2017 .

Smoothness and the Value Relevance of Taxable Income

Thomas C. Omer, Michael A. Mayberry, Sean McGuire, 2015 .

Financial Constraints and Future Tax Outcome Volatility

Thomas C. Omer, Herita T. Akamah, S. Q. Shu, 2020, Journal of Business Finance & Accounting.

The Influence of a Firm’s Business Strategy on its Tax Aggressiveness

John D. Phillips, Thomas C. Omer, Danielle M. Higgins, 2013 .

Delaying Bad News: Evidence from a Coordinated Strategy using Accrual Choices and Management Forecasts

Thomas C. Omer, Linda A. Myers, Bruce K. Billings, 2020 .

The Effect of Risk and Tax Differences on Corporate and Limited Partnership Capital Structure

Thomas C. Omer, William D. Terando, 1999, National Tax Journal.

The Costs of Partial Financial Statement Disclosure of Foreign Cash and PRE

Thomas C. Omer, Jimmy F. Downes, Matt Bjornsen, 2017 .

A COMMENT ON A BEHAVIORAL-STUDY OF THE MEANING AND INFLUENCE OF TAX COMPLEXITY

Thomas C. Omer, Bonita A. Daly, 1990 .

Priority Dissemination of Public Disclosures

Thomas C. Omer, E. Li, K. Ramesh, 2014 .

Collective Bargaining and Strategic Disclosure in Earnings Conference Calls

Thomas C. Omer, Matt Bjornsen, Chuong Do, 2021, SSRN Electronic Journal.