Mcguire, Sean Associate Professor

academic article

• Hepfer, B. F., McGuire, S. T., & Xia, J. (2023). SPACs and Tax: Market Implications of Tax-Disadvantaged SPAC Acquisitions
  
• Mayberry, M., McGuire, S. T., & Rane, S. G. (2023). Equity Incentives and Tax-Motivated Income Shifting
  
• Judd, H. W., McGuire, S. T., Weaver, C. D., & Xia, J. (2023). Check Your Attitude: An Examination of Companies' Attitude Toward Tax Enforcement
  
• Kim, J., McGuire, S., Savoy, S., & Wilson, R. (2022). Expected economic growth and investment in corporate tax planning. Review of Accounting Studies.  27(2), 745-778.
  
• Liu, H., McGuire, S. T., & Swanson, E. P. (2022). The Unpriced Information in Fail-to-Deliver Short Sales: Implications for Regulation and Identifying Limited Arbitrage
  
• Beardsley, E. L., Mayberry, M. A., & McGuire, S. T. (2021). Street versus GAAP: Which Effective Tax Rate Is More Informative?. Contemporary Accounting Research.  38(2), 1310-1340.
  
• McGuire, S. T., Neuman, S. S., & Rice, S. C. (2020). Interim Effective Tax Rate Estimates and Internal Control Quality. Contemporary Accounting Research.  37(1), 603-633.
  
• Beardsley, E., Mayberry, M., & McGuire, S. T. (2020). Street vs. GAAP: Which Effective Tax Rate Is More Informative?
  
• Kim, J., McGuire, S. T., Savoy, S., & Wilson, R. (2019). How Quickly Do Firms Adjust to Optimal Levels of Tax Avoidance?. Contemporary Accounting Research.  36(3), 1824-1860.
  
• McGuire, S. T., Rane, S. G., & Weaver, C. D. (2018). Internal Information Quality and Tax-Motivated Income Shifting. Journal of the American Taxation Association.  40(2), 25-44.
  
• Liu, H., McGuire, S. T., & Swanson, E. P. (2017). The Information in Naked Short Sales
  
• Liu, H., McGuire, S. T., & Swanson, E. P. (2017). The Information in Naked Short Sales
  
• McGuire, S. T., Neuman, S. S., Olson, A. J., & Omer, T. C. (2016). Do Investors Use Prior Tax Avoidance when Pricing Tax Loss Carryforwards?. Journal of the American Taxation Association.  38(2), 27-49.
  
• Mayberry, M. A., McGuire, S. T., & Omer, T. C. (2015). Smoothness and the Value Relevance of Taxable Income. 37(2), 141-167.
  
• Baginski, S. P., McGuire, S. T., Sharp, N. Y., & Twedt, B. J. (2015). Changes in Managers Forecasting Behavior and the Markets Assessment of Forecast Credibility during Periods of Financial Misreporting
  
• Baginski, S. P., Clinton, S. B., & Mcguire, S. T. (2014). Forward-Looking Voluntary Disclosure in Proxy Contests. 31(4), 1008-1046.
  
• McGuire, S. T., Wang, D., & Wilson, R. J. (2014). Dual Class Ownership and Tax Avoidance. Accounting Review.  89(4), 1487-1516.
  
• McGuire, S. T., Omer, T. C., & Wilde, J. H. (2014). Investment Opportunity Sets, Operating Uncertainty, and Capital Market Pressure: Determinants of Investments in Tax Shelter Activities?. 36(1), 1-26.
  
• McGuire, S. T., Neuman, S. S., Olson, A. J., & Omer, T. C. (2014). Valuation and Pricing of Tax Loss Carryforwards
  
• McGuire, S. T., Neuman, S. S., & Omer, T. C. (2013). Sustainable Tax Strategies and Earnings Persistence
  
• McGuire, S. T., Omer, T. C., & Wilde, J. H. (2013). Investment Opportunity Sets, Operating Uncertainty, and Capital Market Pressure: Determinants of Investments in Tax Shelter Activities?
  
• Mayberry, M. A., McGuire, S. T., & Omer, T. C. (2013). Smooth Taxable Income, Tax Avoidance, and the Information Content of Taxable Income
  
• McGuire, S. T., Omer, T. C., & Wilde, J. H. (2012). Investment Opportunity Sets, Operating Uncertainty, and Capital Market Pressure: Determinants of Investments in Tax Shelter Activities?
  
• McGuire, S. T., Omer, T. C., & Wang, D. (2012). Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference?. Accounting Review.  87(3), 975-1003.
  
• McGuire, S. T., Omer, T. C., & Sharp, N. Y. (2012). The Impact of Religion on Financial Reporting Irregularities. Accounting Review.  87(2), 645-673.
  
• McGuire, S. T., Newton, N. J., Omer, T. C., & Sharp, N. Y. (2012). Does Local Religiosity Impact Corporate Social Responsibility?
  
• McGuire, S. T., Omer, T. C., & Sharp, N. Y. (2011). The Impact of Religion on Financial Reporting Irregularities
  
• McAnally, M. L., McGuire, S. T., & Weaver, C. D. (2010). Assessing the Financial Reporting Consequences of Conversion to IFRS: The Case of Equity-Based Compensation. Accounting Horizons.  24(4), 589-621.
  
• Ayers, B. C., Laplante, S. K., & Mcguire, S. T. (2010). Credit Ratings and Taxes: The Effect of Book-Tax Differences on Ratings Changes. Contemporary Accounting Research.  27(2), 359-402.
  
• Ayers, B. C., Laplante, S. K., & McGuire, S. T. (2008). Credit Ratings and Taxes: The Effect of Book/Tax Differences on Ratings Changes. 27(2), 43-358.