Thomas C. Omer

Professor Emeritus

School of Accountancy, College of Business, University of Nebraska Lincoln

LiveDNA ID: 1.46916

12 Publications

0 Editorial Roles

0 Projects

Employment

Professional Appointments

Professor Emeritus

School of Accountancy, College of Business, University of Nebraska Lincoln

Jun 2013 — Present | Lincoln, United States

Education

Academic Background

Ph.D. University of Iowa, USA Business Administration | Completed: 1986

Publications (12)

Selected Scholarly Contributions

Audit Committee Power and Financial Reporting Outcomes: Evidence from Lead Independent Directors on the Audit Committee

Bo Gao, Thomas Omer, Marjorie Shelley

Auditing: A Journal of Practice & Theory | Journal Article

10.2308/ajpt-2022-155

2026

An Examination of Office-Level and Client-Level Non-Audit Services and Audit Quality

Erik L. Beardsley, Andrew J. Imdieke, Thomas C. Omer

Accounting Horizons | Journal Article

10.2308/horizons-2025-011

2026

Non-Switching Audit Clients’ Response to Audit-Office Audit Failures: Evidence From Audit and Non-Audit Fees

Yuzhou Chen, Stuart Dearden, Thomas C. Omer

Journal of Accounting, Auditing & Finance | Journal Article

10.1177/0148558x261470508

2026

Short‐Selling Threats and Corporate Tax Avoidance: Evidence From Regulation SHO

Johan Maharjan, Thomas Omer, Yijiang Zhao

Journal of Business Finance & Accounting | Journal Article

10.1111/jbfa.12850

2025

Lead Independent Directors and Corporate Tax Policy

Bo Gao, Thomas Omer

Journal of Business Finance & Accounting | Journal Article

10.1111/jbfa.12878

2025

Tax avoidance and firm value: does qualitative disclosure in the tax footnote matter?

Le Luo, Mark Shuai Ma, Thomas C. Omer, Hong Xie

Review of Accounting Studies | Journal Article

10.1007/s11142-023-09773-w

2024

The Effect of Significant IPO Firms on Industry Incumbents: Evidence from Tax Planning

James Chyz, Erin Henry, Thomas Omer, Biyu Wu

Management Science | Journal Article

10.1287/mnsc.2022.4573

2023

Financial constraints and future tax outcome volatility

Herita T. Akamah, Thomas C. Omer, Sydney Qing Shu

Journal of Business Finance & Accounting | Journal Article

10.1111/jbfa.12495

2021

The distraction effect of non-audit services on audit quality

Erik L. Beardsley, Andrew J. Imdieke, Thomas C. Omer

Journal of Accounting and Economics | Journal Article

10.1016/j.jacceco.2020.101380

2021

The Effect of Voluntary Clawback Adoptions on Corporate Tax Policy

Thomas R. Kubick, Thomas C. Omer, Zac Wiebe

The Accounting Review | Journal Article

10.2308/accr-52484

2020

Do Director Networks Matter for Financial Reporting Quality? Evidence from Audit Committee Connectedness and Restatements

Thomas C. Omer, Marjorie K. Shelley, Frances M. Tice

Management Science | Journal Article

10.1287/mnsc.2019.3331

2020

Client Deadline Concentration in Audit Offices and Audit Quality

Keith Czerney, Daun Jang, Thomas C. Omer

Auditing: A Journal of Practice & Theory | Journal Article

10.2308/ajpt-52386

2019