World's Best Scientists 2026 revealed!

D-Index & Metrics

Business and Management

D-Index
42
Citations
12650
World Ranking
1460
National Ranking
617

Economics and Finance

D-Index
42
Citations
12642
World Ranking
2020
National Ranking
1172

Overview

Thomas C. Omer is affiliated with the University of Nebraska-Lincoln in the United States. Their research spans the fields of Business, Management and Accounting as well as Economics, Econometrics and Finance, with a primary focus on Accounting and Economics and Econometrics.

The scientist's work covers subfields including Accounting, Economics and Econometrics, Strategy and Management, Finance, and Management Information Systems. They have contributed notably to topics such as Auditing, Earnings Management, and Governance, Corporate Taxation and Avoidance, Corporate Finance and Governance, Taxation and Compliance Studies, Financial Reporting and Valuation Research, Law, Economics, and Judicial Systems, and Financial Markets and Investment Strategies.

Omer has contributed publications in several venues, frequently publishing in the SSRN Electronic Journal, the Journal of Business Finance & Accounting, the Journal of Accounting and Public Policy, the Journal of Accounting Auditing & Finance, and the Journal of Accounting and Economics.

The scientist's recent papers include:

  • The distraction effect of non-audit services on audit quality, 2020, Journal of Accounting and Economics
  • Does task-specific knowledge improve audit quality: Evidence from audits of income tax accounts, 2021, Accounting Organizations and Society
  • Tax avoidance and firm value: does qualitative disclosure in the tax footnote matter?, 2023, Review of Accounting Studies
  • The Distraction Effect of Non-Audit Services on Audit Quality, 2020, SSRN Electronic Journal
  • Audit Office Industry Diversity and Audit Quality, 2020, Journal of Accounting Auditing & Finance

Frequent co-authors collaborating with Omer include Bo Gao, Thomas R. Kubick, Erik Beardsley, Matt Bjornsen, and Nathan C. Goldman.

Best Publications

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

    James N. Myers;Linda A. Myers;Thomas C. Omer

  • The Impact of Religion on Financial Reporting Irregularities

    Sean T. McGuire;Thomas C. Omer;Nathan Y. Sharp

  • Business Strategy, Financial Reporting Irregularities, and Audit Effort

    Kathleen A. Bentley;Thomas C. Omer;Nathan Y. Sharp

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

    Sean T. McGuire;Thomas C. Omer;Dechun Wang

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

    Danielle Higgins;Thomas C. Omer;John D. Phillips

  • Understanding Audit Quality: Insights from Audit Professionals and Investors

    Brant E. Christensen;Steven M. Glover;Thomas C. Omer;Marjorie K. Shelley

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

    Ying Cao;Linda A. Myers;Thomas C. Omer

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

    Thomas R. Kubick;Daniel P. Lynch;Michael A. Mayberry;Thomas C. Omer

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

    Thomas R. Kubick;Daniel P. Lynch;Michael A. Mayberry;Thomas C. Omer

  • Company reputation and the cost of equity capital

    Ying Cao;James N. Myers;Linda A. Myers;Thomas C. Omer

  • Earnings management through effective tax rates: The effects of tax-planning investment and the Sarbanes-Oxley Act of 2002

    Kirsten A. Cook;G. Ryan Huston;Thomas C. Omer

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

    Wuchun Chi;Linda A. Myers;Thomas C. Omer;Hong Xie

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

    Thomas C. Omer;Jean C. Bedard;Diana Falsetta

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

    Thomas C. Omer;Karen H. Molloy;David A. Ziebart

  • The Impact of Religion on Financial Reporting Irregularities

    Sean T. McGuire;Thomas C. Omer;Nathan Y. Sharp

  • Tax avoidance and ex ante cost of capital

    Kirsten A. Cook;William J. Moser;Thomas C. Omer

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

    James N. Myers;Linda A. Myers;Thomas C. Omer

  • Does Business Strategy Impact a Firm’s Information Environment?:

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

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

    Cory A. Cassell;Gary Giroux;Linda A. Myers;Thomas C. Omer

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

    Dennis R. Lassila;Thomas C. Omer;Marjorie K. Shelley;L. Murphy Smith

  • The Effect of Corporate Governance on Auditor-Client Realignments

    Cory A. Cassell;Gary A. Giroux;Linda A. Myers;Thomas C. Omer

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

    Kirsten A. Cook;George Ryan Huston;Thomas C. Omer

  • Business Strategy, Financial Reporting Irregularities, and Audit Effort

    Kathleen A. Bentley-Goode;Thomas C. Omer;Nathan Y. Sharp

Frequent Co-Authors

Linda A. Myers
Linda A. Myers University of Tennessee at Knoxville
Jean C. Bedard
Jean C. Bedard Bentley University
David V. Budescu
David V. Budescu Fordham University
Lillian F. Mills
Lillian F. Mills The University of Texas at Austin

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