John D. Phillips

2.3k total citations · 2 hit papers
20 papers, 1.7k citations indexed

About

John D. Phillips is a scholar working on Accounting, Economics and Econometrics and Strategy and Management. According to data from OpenAlex, John D. Phillips has authored 20 papers receiving a total of 1.7k indexed citations (citations by other indexed papers that have themselves been cited), including 19 papers in Accounting, 13 papers in Economics and Econometrics and 6 papers in Strategy and Management. Recurrent topics in John D. Phillips's work include Corporate Taxation and Avoidance (17 papers), Taxation and Compliance Studies (12 papers) and Auditing, Earnings Management, Governance (12 papers). John D. Phillips is often cited by papers focused on Corporate Taxation and Avoidance (17 papers), Taxation and Compliance Studies (12 papers) and Auditing, Earnings Management, Governance (12 papers). John D. Phillips collaborates with scholars based in United States. John D. Phillips's co-authors include Sonja O. Rego, Morton Pincus, Danielle Higgins, Thomas C. Omer, Brad A. Badertscher and Richard C. Sansing and has published in prestigious journals such as The Accounting Review, Contemporary Accounting Research and Journal of the American Taxation Association.

In The Last Decade

John D. Phillips

19 papers receiving 1.6k citations

Hit Papers

Earnings Management: New Evidence Based on Deferred Tax E... 2003 2026 2010 2018 2003 2014 100 200 300 400 500
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.

  1. Earnings Management: New Evidence Based on Deferred Tax Expense
    2003 502 citations John D. Phillips, Morton Pincus et al. The Accounting Review profile →
  2. The Influence of a Firm's Business Strategy on its Tax Aggressiveness
    2014 313 citations Danielle Higgins, Thomas C. Omer et al. Contemporary Accounting Research profile →

Peers — A (Enhanced Table)

Peers by citation overlap · career bar shows stage (early→late) cites · hero ref

Name h Career Trend Papers Cites
John D. Phillips United States 12 1.6k 911 538 110 54 20 1.7k
Luann J. Lynch United States 12 1.7k 1.1× 994 1.1× 597 1.1× 249 2.3× 32 0.6× 41 1.9k
Mary Margaret Frank United States 14 1.7k 1.0× 1.1k 1.3× 459 0.9× 211 1.9× 14 0.3× 30 1.8k
Jimmy Lee Singapore 12 1.1k 0.6× 501 0.5× 298 0.6× 166 1.5× 24 0.4× 28 1.1k
Thomas R. Kubick United States 17 1.0k 0.6× 557 0.6× 244 0.5× 161 1.5× 45 0.8× 45 1.1k
Richard C. Sansing United States 21 1.3k 0.8× 830 0.9× 282 0.5× 156 1.4× 43 0.8× 76 1.4k
Brad A. Badertscher United States 19 1.5k 0.9× 687 0.8× 442 0.8× 407 3.7× 64 1.2× 41 1.6k
John Gallemore United States 12 1.1k 0.7× 793 0.9× 171 0.3× 139 1.3× 54 1.0× 29 1.2k
Merih Sevilir United States 14 1.1k 0.7× 373 0.4× 260 0.5× 348 3.2× 41 0.8× 38 1.2k
Petro Lisowsky United States 18 1.9k 1.1× 1.4k 1.6× 196 0.4× 84 0.8× 41 0.8× 46 2.0k
Steven R. Matsunaga United States 13 1.3k 0.8× 325 0.4× 594 1.1× 430 3.9× 46 0.9× 22 1.4k

Countries citing papers authored by John D. Phillips

Since Specialization
Citations

This map shows the geographic impact of John D. Phillips'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 John D. Phillips with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites John D. Phillips more than expected).

Fields of papers citing papers by John D. Phillips

Since Specialization
Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by John D. Phillips. 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 John D. Phillips. The network helps show where John D. Phillips may publish in the future.

Co-authorship network of co-authors of John D. Phillips

This figure shows the co-authorship network connecting the top 25 collaborators of John D. Phillips. A scholar is included among the top collaborators of John D. Phillips 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 John D. Phillips. John D. Phillips is excluded from the visualization to improve readability, since they are connected to all nodes in the network.

All Works

20 of 20 papers shown
1.
Phillips, John D., et al.. (2014). Did FIN 48 Improve Comparability in the Financial Reporting of Income Taxes. SSRN Electronic Journal. 1 indexed citations
2.
Higgins, Danielle, Thomas C. Omer, & John D. Phillips. (2014). The Influence of a Firm's Business Strategy on its Tax Aggressiveness. Contemporary Accounting Research. 32(2). 674–702. 313 indexed citations breakdown →
3.
Higgins, Danielle, Thomas C. Omer, & John D. Phillips. (2011). Does a Firm’s Business Strategy Influence its Level of Tax Avoidance?. SSRN Electronic Journal. 11 indexed citations
4.
Higgins, Danielle, Thomas C. Omer, & John D. Phillips. (2010). Does a Firm’s Business Strategy Influence its Level of Tax Avoidance?. SSRN Electronic Journal. 27 indexed citations
5.
Badertscher, Brad A., John D. Phillips, Morton Pincus, & Sonja O. Rego. (2009). Earnings Management Strategies and the Trade-Off between Tax Benefits and Detection Risk: To Conform or Not to Conform?. The Accounting Review. 84(1). 63–97. 136 indexed citations
6.
Badertscher, Brad A., John D. Phillips, Morton Pincus, & Sonja O. Rego. (2009). Evidence on Motivations for Downward Earnings Management. SSRN Electronic Journal. 15 indexed citations
7.
Badertscher, Brad A., John D. Phillips, Morton Pincus, & Sonja O. Rego. (2008). Earnings Management Strategies and the Trade-Off between Tax Benefits and Detection Risk: To Conform or Not to Conform?. SSRN Electronic Journal. 48 indexed citations
8.
Phillips, John D., et al.. (2007). FIN 48 Adoption Disclosures. SSRN Electronic Journal. 11 indexed citations
9.
Phillips, John D.. (2007). Mae nodweddion hynotaf y Gymraeg ar ddiflannu. 57. 261–282. 1 indexed citations
10.
Badertscher, Brad A., John D. Phillips, Morton Pincus, & Sonja O. Rego. (2006). Tax Implications of Earnings Management Activities: Evidence from Restatements. SSRN Electronic Journal. 12 indexed citations
11.
Phillips, John D., et al.. (2004). Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities. Journal of the American Taxation Association. 26(s-1). 43–66. 70 indexed citations
12.
Phillips, John D., Morton Pincus, & Sonja O. Rego. (2003). Earnings Management: New Evidence Based on Deferred Tax Expense. The Accounting Review. 78(2). 491–521. 502 indexed citations breakdown →
13.
Phillips, John D.. (2003). Corporate Tax-Planning Effectiveness: The Role of Compensation-Based Incentives. The Accounting Review. 78(3). 847–874. 332 indexed citations
14.
Phillips, John D., et al.. (2003). Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities. SSRN Electronic Journal. 33 indexed citations
15.
Phillips, John D.. (2002). Discussion of The Effect of the Expected Holding Period on the Market Reaction to a Decline in the Capital Gains Tax Rate. Journal of the American Taxation Association. 24(s-1). 65–69.
16.
Phillips, John D., et al.. (2001). The Outsourcing of Corporate Tax Function Activities. SSRN Electronic Journal. 1 indexed citations
17.
Phillips, John D., Morton Pincus, & Sonja O. Rego. (2001). Earnings Management: New Evidence Based On Deferred Tax Expense. SSRN Electronic Journal. 156 indexed citations
18.
Phillips, John D., et al.. (2001). The Outsourcing of Corporate Tax Function Activities. Journal of the American Taxation Association. 23(2). 35–49. 25 indexed citations
19.
Phillips, John D.. (1999). Corporate tax planning effectiveness : the role of incentives. UMI Dissertation Services eBooks. 9 indexed citations
20.
Sansing, Richard C. & John D. Phillips. (1997). Contingent Fees and Tax Compliance. SSRN Electronic Journal. 11 indexed citations

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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