Sean McGuire

13 catalog papers. Identity-linked publications and additional name matches are distinguished below.

ORCID: 0000-0001-5402-5113

Mays Business School, Texas A&M University, College Station, Texas, USA

Publications

• How do hedge fund activists use and affect financial reporting of income taxes? Evidence from the valuation allowance for deferred tax assets — Contemporary Accounting Research 2025
• The effect of shareholder scrutiny on corporate tax behavior: Evidence from shareholder tax litigation — Contemporary Accounting Research 2024
• Cost Structure and Tax-Motivated Income Shifting — The Accounting Review 2023
• Street versus GAAP: Which Effective Tax Rate Is More Informative?* — Contemporary Accounting Research 2021
• Interim Effective Tax Rate Estimates and Internal Control Quality† — Contemporary Accounting Research 2020
• How Quickly Do Firms Adjust to Optimal Levels of Tax Avoidance?† — Contemporary Accounting Research 2019
• Forward-Looking Voluntary Disclosure in Proxy Contests† — Contemporary Accounting Research 2014
• Dual Class Ownership and Tax Avoidance — The Accounting Review 2014
• Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference? — The Accounting Review 2012
• The Impact of Religion on Financial Reporting Irregularities — The Accounting Review 2012
• Credit Ratings and Taxes: The Effect of Book–Tax Differences on Ratings Changes* — Contemporary Accounting Research 2010
• Évaluation du crédit et fiscalité : l’incidence des écarts entre résultat comptable et résultat fiscal sur la variation des notations — Contemporary Accounting Research 2010 (name-matched, not ORCID-linked)
• Credit Ratings and Taxes: The Effect of Book–Tax Differences on Ratings Changes — Contemporary Accounting Research 2010