Sean T. McGuire

Texas A&M University - Department of Accounting

430 Wehner

College Station, TX 77843-4353

United States

SCHOLARLY PAPERS

18

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74

CROSSREF CITATIONS

27

Scholarly Papers (18)

The Impact of Religion on Financial Reporting Irregularities

Number of pages: 48 Posted: 20 Aug 2011 Last Revised: 14 May 2013
Sean T. McGuire, Thomas C. Omer and Nathan Y. Sharp
Texas A&M University - Department of Accounting, University of Nebraska at Lincoln - School of Accountancy and Texas A&M University - Department of Accounting
Downloads 1,319 (17,312)
Citation 48

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religion, financial reporting irregularities, earnings management, monitoring, religious social norms

The Impact of Religion on Financial Reporting Irregularities

Accounting Review, Forthcoming
Posted: 15 Aug 2011
Sean T. McGuire, Thomas C. Omer and Nathan Y. Sharp
Texas A&M University - Department of Accounting, University of Nebraska at Lincoln - School of Accountancy and Texas A&M University - Department of Accounting

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religion, financial reporting irregularities, earnings management, monitoring, religious social norms

2.

Dual Class Ownership and Tax Avoidance

2011 American Taxation Association Midyear Meeting: JATA Conference
Number of pages: 43 Posted: 15 Feb 2011 Last Revised: 23 Apr 2011
Sean T. McGuire, Dechun Wang and Ryan J. Wilson
Texas A&M University - Department of Accounting, Texas A&M University and University of Oregon
Downloads 1,143 (21,878)
Citation 23

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3.

Sustainable Tax Strategies and Earnings Persistence

Number of pages: 54 Posted: 28 Oct 2011 Last Revised: 01 Nov 2013
Sean T. McGuire, Stevanie S. Neuman and Thomas C. Omer
Texas A&M University - Department of Accounting, University of Missouri at Columbia - School of Accountancy and University of Nebraska at Lincoln - School of Accountancy
Downloads 1,074 (23,968)
Citation 4

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sustainable tax strategies, earnings persistence, earnings expectations

4.

Does Local Religiosity Impact Corporate Social Responsibility?

Number of pages: 36 Posted: 13 Sep 2011 Last Revised: 16 May 2012
Texas A&M University - Department of Accounting, Florida State University, University of Nebraska at Lincoln - School of Accountancy and Texas A&M University - Department of Accounting
Downloads 805 (36,070)
Citation 18

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corporate social responsibility, CSR, religion, religious influence

5.

Credit Ratings and Taxes: The Effect of Book/Tax Differences on Ratings Changes

Contemporary Accounting Research, Vol. 27, No. 2, pp. 43-358
Number of pages: 50 Posted: 17 Dec 2008 Last Revised: 06 Jan 2012
University of Georgia, University of Wisconsin - Madison and Texas A&M University - Department of Accounting
Downloads 724 (41,712)
Citation 19

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Credit ratings, taxable income, book income, tax planning

6.

Changes in Managers’ Forecasting Behavior and the Market’s Assessment of Forecast Credibility during Periods of Financial Misreporting

Kelley School of Business Research Paper No. 15-80
Number of pages: 58 Posted: 30 Aug 2011 Last Revised: 30 Nov 2015
University of Georgia - J.M. Tull School of Accounting, Texas A&M University - Department of Accounting, Texas A&M University - Department of Accounting and University of Oregon - Lundquist College of Business
Downloads 456 (75,256)
Citation 2

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Management Earnings Forecasts, Voluntary Disclosure, Fraud

7.

Assessing the Financial Reporting Consequences of Conversion to IFRS: The Case of Equity-Based Compensation

Number of pages: 48 Posted: 04 Sep 2009
Mary Lea McAnally, Sean T. McGuire and Connie D. Weaver
Texas A&M University - Department of Accounting, Texas A&M University - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 337 (106,761)

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IFRS, stock-options, tax benefits, relevance

8.

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

Number of pages: 39 Posted: 29 Jul 2011 Last Revised: 26 Jun 2012
Sean T. McGuire, Thomas C. Omer and Jaron H. Wilde
Texas A&M University - Department of Accounting, University of Nebraska at Lincoln - School of Accountancy and University of Iowa - Henry B. Tippie College of Business
Downloads 230 (158,453)
Citation 4

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tax shelter, investment opportunity set, operating uncertainty, capital market expectations

9.

Expected Economic Growth and Investment in Corporate Tax Planning

Mays Business School Research Paper No. 3132077
Number of pages: 49 Posted: 07 Mar 2018 Last Revised: 31 Dec 2020
Jaewoo Kim, Sean T. McGuire, Steven Savoy and Ryan J. Wilson
University of Oregon - Department of Accounting, Texas A&M University - Department of Accounting, University of Illinois at Chicago - Department of Accounting and University of Oregon
Downloads 196 (184,135)
Citation 3

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Tax planning, Tax Avoidance, GDP Forecast, Economic Growth

10.

Forward-Looking Voluntary Disclosure in Proxy Contests

Number of pages: 60 Posted: 21 Jul 2013
Stephen P. Baginski, Sarah B. Clinton and Sean T. McGuire
University of Georgia - J.M. Tull School of Accounting, University of Tennessee, Knoxville - College of Business Administration and Texas A&M University - Department of Accounting
Downloads 182 (196,824)

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voluntary disclosure, proxy contests, disclosure incentives

Street vs. GAAP: Which Effective Tax Rate Is More Informative?

Number of pages: 57 Posted: 07 Apr 2020
Erik Beardsley, Michael Mayberry and Sean T. McGuire
University of Notre Dame - Mendoza College of Business, University of Florida - Fisher School of Accounting and Texas A&M University - Department of Accounting
Downloads 138 (248,827)
Citation 1

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Non-GAAP reporting, street earnings, accounting for income taxes, effective tax rates, analysts

Street vs. GAAP: Which Effective Tax Rate Is More Informative?

Contemporary Accounting Research, Forthcoming
Posted: 08 Feb 2021
Erik Beardsley, Michael Mayberry and Sean T. McGuire
University of Notre Dame - Mendoza College of Business, University of Florida - Fisher School of Accounting and Texas A&M University - Department of Accounting

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non-GAAP reporting, street earnings, accounting for income taxes, effective tax rates, analysts, taxes

12.

Interim Effective Tax Rate Estimates and Internal Control Quality

Contemporary Accounting Research, Forthcoming, Mays Business School Research Paper No. 3406093
Posted: 24 Jun 2019
Sean T. McGuire, Stevanie S. Neuman and Sarah C. Rice
Texas A&M University - Department of Accounting, University of Missouri at Columbia - School of Accountancy and Texas A&M University - Mays Business School

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internal control effectiveness, interim financial statements, tax expense, effective tax rates, internal control weaknesses, restatements, internal control weakness remediation

13.

Internal Information Quality and Tax-Motivated Income Shifting

Forthcoming, Journal of American Taxation Association, https://doi.org/10.2308/atax-51959, Mays Business School Research Paper No. 3062247
Posted: 02 Nov 2017
Sean T. McGuire, Scott G. Rane and Connie D. Weaver
Texas A&M University - Department of Accounting, University of Florida - Warrington College of Business Administration and Texas A&M University - Department of Accounting

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Tax-motivated income shifting, Transfer pricing, Internal information quality, Tax avoidance, International taxation

14.

Do Investors Use Prior Tax Avoidance When Pricing Tax Loss Carryforwards?

Journal of American Taxation Association, Forthcoming
Posted: 23 Apr 2016
Texas A&M University - Department of Accounting, University of Missouri at Columbia - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and University of Cincinnati - Department of Accounting

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tax loss carryforwards; prior tax avoidance behavior; firm valuation

15.

Smooth Taxable Income, Tax Avoidance, and the Information Content of Taxable Income

2013 American Taxation Association Midyear Meeting: New Faculty/ Doctoral Student Session
Posted: 14 Feb 2013
Michael Mayberry, Sean T. McGuire and Thomas C. Omer
University of Florida - Fisher School of Accounting, Texas A&M University - Department of Accounting and University of Nebraska at Lincoln - School of Accountancy

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income smoothing, taxable income, tax avoidance, information content

16.

Smoothness and the Value Relevance of Taxable Income

Journal of American Taxation Association, Forthcoming
Posted: 14 Aug 2012 Last Revised: 25 Aug 2015
Michael Mayberry, Sean T. McGuire and Thomas C. Omer
University of Florida - Fisher School of Accounting, Texas A&M University - Department of Accounting and University of Nebraska at Lincoln - School of Accountancy

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Income smoothing, taxable income, tax avoidance, value relevance

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

2012 AAA Annual Meeting - Tax Concurrent Sessions
Posted: 18 Jul 2012 Last Revised: 24 Jul 2013
Sean T. McGuire, Thomas C. Omer and Jaron H. Wilde
Texas A&M University - Department of Accounting, University of Nebraska at Lincoln - School of Accountancy and University of Iowa - Henry B. Tippie College of Business

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

Journal of American Taxation Association, Forthcoming, Mays Business School Research Paper No. 2310175
Posted: 15 Aug 2013
Sean T. McGuire, Thomas C. Omer and Jaron H. Wilde
Texas A&M University - Department of Accounting, University of Nebraska at Lincoln - School of Accountancy and University of Iowa - Henry B. Tippie College of Business

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tax shelter, investment opportunity set, operating uncertainty, capital market pressure

18.

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

Accounting Review, Forthcoming
Posted: 19 Aug 2011
Sean T. McGuire, Thomas C. Omer and Dechun Wang
Texas A&M University - Department of Accounting, University of Nebraska at Lincoln - School of Accountancy and Texas A&M University

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tax avoidance, auditor industry expertise, effective tax rate, cash effective tax rate