David A. Guenther

2.6k total citations · 2 hit papers
45 papers, 1.9k citations indexed

About

David A. Guenther is a scholar working on Accounting, Economics and Econometrics and Strategy and Management. According to data from OpenAlex, David A. Guenther has authored 45 papers receiving a total of 1.9k indexed citations (citations by other indexed papers that have themselves been cited), including 42 papers in Accounting, 23 papers in Economics and Econometrics and 17 papers in Strategy and Management. Recurrent topics in David A. Guenther's work include Corporate Taxation and Avoidance (28 papers), Auditing, Earnings Management, Governance (24 papers) and Financial Reporting and Valuation Research (16 papers). David A. Guenther is often cited by papers focused on Corporate Taxation and Avoidance (28 papers), Auditing, Earnings Management, Governance (24 papers) and Financial Reporting and Valuation Research (16 papers). David A. Guenther collaborates with scholars based in United States, Netherlands and Hong Kong. David A. Guenther's co-authors include Brian Williams, Danqing Young, Steven R. Matsunaga, Richard C. Sansing, Linda K. Krull, Angela K. Davis, Andrew J. Rosman, Edward L. Maydew, Sarah E. Nutter and Michael Willenborg and has published in prestigious journals such as Journal of Financial Economics, Journal of Accounting and Economics and Journal of Accounting Research.

In The Last Decade

David A. Guenther

42 papers receiving 1.7k citations

Hit Papers

align trajectories

What are hit papers?

Hit papers significantly outperform the citation benchmark for their cohort. A paper qualifies if it has ≥500 total citations, achieves ≥1.5× the top-1% citation threshold for papers in the same subfield and year (this is the minimum needed to enter the top 1%, not the average within it), or reaches the top citation threshold in at least one of its specific research topics.

Do Socially Responsible Firms Pay More Taxes?

2015 320 citations Angela K. Davis, David A. Guenther et al. The Accounting Review profile →
Is Tax Avoidance Related to Firm Risk?

2016 302 citations David A. Guenther, Brian Williams et al. The Accounting Review profile →

Peers

David A. Guenther

ACCOU

EE

SM

FINAN

MIS

Luann J. Lynch United States

Shane Heitzman United States

John D. Phillips United States

Brad A. Badertscher United States

Steven R. Matsunaga United States

Kristina Minnick United States

Jana Smith Raedy United States

Patrick Hutchinson Australia

Vahap Bülent Uysal United States

Nicos Michaelas United Kingdom

Luann J. Lynch United States

David A. Guenther

1.7k ×1.0

ACCOU

994 ×1.1

EE

597 ×1.0

SM

249 ×1.1

FINAN

32 ×0.5

MIS

Citations per year, relative to David A. Guenther David A. Guenther (= 1×) peers Luann J. Lynch

Countries citing papers authored by David A. Guenther

Since Specialization

Citations

This map shows the geographic impact of David A. Guenther's research. It shows the number of citations coming from papers published by authors working in each country. You can also color the map by specialization and compare the number of citations received by David A. Guenther with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites David A. Guenther more than expected).

Fields of papers citing papers by David A. Guenther

Since Specialization

Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by David A. Guenther. Nodes represent research fields, and links connect fields that are likely to share authors. Colored nodes show fields that tend to cite the papers produced by David A. Guenther. The network helps show where David A. Guenther may publish in the future.

Co-authorship network of co-authors of David A. Guenther

This figure shows the co-authorship network connecting the top 25 collaborators of David A. Guenther. A scholar is included among the top collaborators of David A. Guenther based on the total number of citations received by their joint publications. Widths of edges represent the number of papers authors have co-authored together. Node borders signify the number of papers an author published with David A. Guenther. David A. Guenther is excluded from the visualization to improve readability, since they are connected to all nodes in the network.

All Works

Sort: Min cites: Since: Top N: Style:

20 of 20 papers shown

1.

Guenther, David A. & Richard C. Sansing. (2023). Implicit Tax, Tax Incidence, and Pretax Returns. The Accounting Review. 98(2). 201–214. 4 indexed citations

2.

Guenther, David A., Linda K. Krull, & Brian Williams. (2020). Identifying Different Types of Tax Avoidance: Implications for Empirical Research. Journal of the American Taxation Association. 43(1). 27–50. 16 indexed citations

3.

Guenther, David A., Xuesong Hu, & Brian Williams. (2013). Are Large Book-Tax Differences Related to Discretionary Accruals?. 3 indexed citations

4.

Davis, Angela K., David A. Guenther, Linda K. Krull, & Brian Williams. (2013). Taxes and Corporate Sustainability Reporting: Is Paying Taxes Viewed as Socially Responsible?. SSRN Electronic Journal. 16 indexed citations

5.

Guenther, David A. & Richard C. Sansing. (2010). There and Back Again: Unintended Consequences of LIFO Repeal. SSRN Electronic Journal.

6.

Guenther, David A., et al.. (2004). The Importance of Other Information in Setting Stock Prices: A Cross-Country Comparison. SSRN Electronic Journal.

7.

Guenther, David A., David P. Weber, & Sung Wook Yoon. (2003). Recent Tax Legislation: A Review of Changes Relevant to Finance Research. SSRN Electronic Journal. 1 indexed citations

8.

Sansing, Richard C. & David A. Guenther. (2003). The Valuation Relevance of Reversing Deferred Tax Liabilities. SSRN Electronic Journal. 10 indexed citations

9.

Guenther, David A.. (2003). Financial Reporting and Analysis. Medical Entomology and Zoology. 4 indexed citations

10.

Guenther, David A. & Richard C. Sansing. (2002). Fundamentals of Shareholder Tax Capitalization. SSRN Electronic Journal. 15 indexed citations

11.

Guenther, David A. & Richard C. Sansing. (2000). Valuation of the Firm in the Presence of Temporary Book-Tax Differences: The Role of Deferred Tax Assets and Liabilities. The Accounting Review. 75(1). 1–12. 64 indexed citations

12.

Dhaliwal, Dan S., David A. Guenther, & Mark A. Trombley. (1999). Inventory Accounting Method and Earnings‐Price Ratios*. Contemporary Accounting Research. 16(3). 419–436. 9 indexed citations

13.

Guenther, David A. & Michael Willenborg. (1999). Capital gains tax rates and the cost of capital for small business: evidence from the IPO market. Journal of Financial Economics. 53(3). 385–408. 69 indexed citations

14.

Dhaliwal, Dan S., David A. Guenther, & Mark A. Trombley. (1998). The Effect of the LIFO Inventory Method on Earnings-Price Ratios. 1 indexed citations

15.

Trombley, Mark A., Dan S. Dhaliwal, & David A. Guenther. (1997). Inventory Accounting Method and Earnings-Price Ratios. SSRN Electronic Journal. 6 indexed citations

16.

Guenther, David A., Edward L. Maydew, & Sarah E. Nutter. (1997). Financial reporting, tax costs, and book-tax conformity. Journal of Accounting and Economics. 23(3). 225–248. 146 indexed citations

17.

Guenther, David A., Edward L. Maydew, & Sarah E. Nutter. (1996). Financial Reporting, Tax Costs, and Book-Tax Conformity. SSRN Electronic Journal. 17 indexed citations

18.

Guenther, David A.. (1996). Foreign tax rates and the marginal benefit of interest expense for U.S. multinationals. Journal of International Accounting Auditing and Taxation. 5(2). 147–160. 2 indexed citations

19.

Guenther, David A.. (1994). Earnings management in response to corporate tax rate changes: Evidence from the 1986 Tax Reform. 69(1). 230–243. 13 indexed citations

20.

Guenther, David A.. (1990). The effect of income taxes on the form of business entity. UMI eBooks.

Rankless uses publication and citation data sourced from OpenAlex, an open and comprehensive bibliographic database. While OpenAlex provides broad and valuable coverage of the global research landscape, it—like all bibliographic datasets—has inherent limitations. These include incomplete records, variations in author disambiguation, differences in journal indexing, and delays in data updates. As a result, some metrics and network relationships displayed in Rankless may not fully capture the entirety of a scholar's output or impact.

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