Thomas Omer

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

ORCID: 0000-0003-2238-0596

University of Nebraska-Lincoln

Publications

• Do big prizes attract talent or big heads? The role of prize concentration, relative skill information, and narcissism in public and private tournament choice — Accounting, Organizations and Society 2026
• Do managers use a multi-period, coordinated strategy involving accrual management choices and subsequent earnings forecasts to inflate expectations? — Contemporary Accounting Research 2025
• Tax avoidance and firm value: does qualitative disclosure in the tax footnote matter? — Review of Accounting Studies 2024
• Enforcement of Non-Compete Agreements, Outside Employment Opportunities, and Insider Trading* — Contemporary Accounting Research 2023
• The Effect of Significant IPO Firms on Industry Incumbents: Evidence from Tax Planning — Management Science 2023
• Does task-specific knowledge improve audit quality: Evidence from audits of income tax accounts — Accounting, Organizations and Society 2022
• The distraction effect of non-audit services on audit quality — Journal of Accounting and Economics 2021
• Assessing Tax Risk: Practitioner Perspectives† — Contemporary Accounting Research 2020
• The Effect of Voluntary Clawback Adoptions on Corporate Tax Policy — The Accounting Review 2020
• Do Director Networks Matter for Financial Reporting Quality? Evidence from Audit Committee Connectedness and Restatements — Management Science 2020
• Audit Firm Tenure, Bank Complexity, and Financial Reporting Quality† — Contemporary Accounting Research 2019
• 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 2019
• Audit Partner Tenure and Internal Control Reporting Quality: U.S. Evidence from the Not-For-Profit Sector† — Contemporary Accounting Research 2018
• The Impact of Religion on the Going Concern Reporting Decisions of Local Audit Offices — Journal of Business Ethics 2018
• The effects of audit partner pre-client and client-specific experience on audit quality and on perceptions of audit quality — Review of Accounting Studies 2017
• Understanding Audit Quality: Insights from Audit Professionals and Investors† — Contemporary Accounting Research 2016
• The Effects of Regulatory Scrutiny on Tax Avoidance: An Examination of SEC Comment Letters — The Accounting Review 2016 (name-matched, not ORCID-linked)
• Company reputation and the cost of equity capital — Review of Accounting Studies 2015
• Product Market Power and Tax Avoidance: Market Leaders, Mimicking Strategies, and Stock Returns — The Accounting Review 2015 (name-matched, not ORCID-linked)
• Determinants and Consequences of Tax Service Provider Choice in the Not-for-Profit Sector† — Contemporary Accounting Research 2015
• The Influence of a Firm's Business Strategy on its Tax Aggressiveness† — Contemporary Accounting Research 2015
• Business Strategy, Financial Reporting Irregularities, and Audit Effort† — Contemporary Accounting Research 2013
• Does Company Reputation Matter for Financial Reporting Quality? Evidence from Restatements* — Contemporary Accounting Research 2012
• Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference? — The Accounting Review 2012 (name-matched, not ORCID-linked)
• The Impact of Religion on Financial Reporting Irregularities — The Accounting Review 2012 (name-matched, not ORCID-linked)
• The appeal of vague financial forecasts — Organizational Behavior and Human Decision Processes 2011
• Erratum Erratum to “The appeal of vague financial forecasts” [Organizational Behavior and Human Decision Processes, 114 (2011) 179–189] — Organizational Behavior and Human Decision Processes 2011
• Earnings Management through Effective Tax Rates: The Effects of Tax-Planning Investment and the Sarbanes-Oxley Act of 2002* — Contemporary Accounting Research 2008
• Auditor‐Provided Tax Services: The Effects of a Changing Regulatory Environment — The Accounting Review 2006 (name-matched, not ORCID-linked)
• Exploring the Term of the Auditor‐Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? — The Accounting Review 2003 (name-matched, not ORCID-linked)
• Intertemporal Framing Issues in Management Compensation — Organizational Behavior and Human Decision Processes 1996