Shane Heitzman

4.3k total citations · 1 hit paper
31 papers, 3.2k citations indexed

About

Shane Heitzman is a scholar working on Accounting, Strategy and Management and Finance. According to data from OpenAlex, Shane Heitzman has authored 31 papers receiving a total of 3.2k indexed citations (citations by other indexed papers that have themselves been cited), including 31 papers in Accounting, 13 papers in Strategy and Management and 7 papers in Finance. Recurrent topics in Shane Heitzman's work include Auditing, Earnings Management, Governance (25 papers), Corporate Finance and Governance (23 papers) and Corporate Taxation and Avoidance (16 papers). Shane Heitzman is often cited by papers focused on Auditing, Earnings Management, Governance (25 papers), Corporate Finance and Governance (23 papers) and Corporate Taxation and Avoidance (16 papers). Shane Heitzman collaborates with scholars based in United States, Latvia and Singapore. Shane Heitzman's co-authors include Michelle Hanlon, Dan S. Dhaliwal, Oliver Zhen Li, Charles E. Wasley, Jerold L. Zimmerman, Merle Erickson, Mengjie Huang, Kevin D. Melendrez, Cristi A. Gleason and Rebecca Lester and has published in prestigious journals such as Journal of Financial Economics, Management Science and Journal of Accounting and Economics.

In The Last Decade

Shane Heitzman

30 papers receiving 3.0k citations

Hit Papers

A review of tax research 2010 2026 2015 2020 2010 500 1000 1.5k
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. A review of tax research
    2010 2.0k citations Michelle Hanlon, Shane Heitzman Journal of Accounting and Economics profile →

Peers — A (Enhanced Table)

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

Name h Career Trend Papers Cites
Shane Heitzman United States 16 3.0k 2.0k 645 378 53 31 3.2k
Jennifer Blouin United States 25 3.2k 1.0× 2.0k 1.0× 602 0.9× 335 0.9× 45 0.8× 57 3.3k
Sonja O. Rego United States 23 4.4k 1.5× 2.9k 1.5× 1.1k 1.7× 248 0.7× 56 1.1× 40 4.6k
Luann J. Lynch United States 12 1.7k 0.6× 994 0.5× 597 0.9× 249 0.7× 32 0.6× 41 1.9k
Alan D. Jagolinzer United States 15 2.4k 0.8× 859 0.4× 893 1.4× 647 1.7× 113 2.1× 22 2.6k
Mary Margaret Frank United States 14 1.7k 0.5× 1.1k 0.6× 459 0.7× 211 0.6× 14 0.3× 30 1.8k
David A. Guenther United States 20 1.8k 0.6× 937 0.5× 590 0.9× 224 0.6× 64 1.2× 45 1.9k
Brad A. Badertscher United States 19 1.5k 0.5× 687 0.4× 442 0.7× 407 1.1× 64 1.2× 41 1.6k
John D. Phillips United States 12 1.6k 0.5× 911 0.5× 538 0.8× 110 0.3× 54 1.0× 20 1.7k
Mike Stegemoller United States 14 2.2k 0.7× 566 0.3× 637 1.0× 1.1k 2.9× 27 0.5× 31 2.4k
Richard C. Sansing United States 21 1.3k 0.4× 830 0.4× 282 0.4× 156 0.4× 43 0.8× 76 1.4k

Countries citing papers authored by Shane Heitzman

Since Specialization
Citations

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

Fields of papers citing papers by Shane Heitzman

Since Specialization
Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Shane Heitzman. 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 Shane Heitzman. The network helps show where Shane Heitzman may publish in the future.

Co-authorship network of co-authors of Shane Heitzman

This figure shows the co-authorship network connecting the top 25 collaborators of Shane Heitzman. A scholar is included among the top collaborators of Shane Heitzman 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 Shane Heitzman. Shane Heitzman 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.
Hanlon, Michelle & Shane Heitzman. (2022). Corporate Debt and Taxes. SSRN Electronic Journal.
2.
Hanlon, Michelle & Shane Heitzman. (2022). Corporate Debt and Taxes. Annual Review of Financial Economics. 14(1). 509–534. 11 indexed citations
3.
Heitzman, Shane & Rebecca Lester. (2021). Tax Loss Measurement. National Tax Journal. 74(4). 867–893. 19 indexed citations
4.
Heitzman, Shane & Rebecca Lester. (2021). Net Operating Loss Carryforwards and Corporate Savings Policies. The Accounting Review. 97(2). 267–289. 17 indexed citations
5.
Heitzman, Shane & Maria Ogneva. (2019). Industry Tax Planning and Stock Returns. The Accounting Review. 94(5). 219–246. 30 indexed citations
6.
Heitzman, Shane & Rebecca Lester. (2018). Net Operating Loss Carryforwards and Corporate Financial Policies. SSRN Electronic Journal. 5 indexed citations
7.
Heitzman, Shane & Mengjie Huang. (2018). Internal Information Quality and the Sensitivity of Investment to Market Prices and Accounting Profits. Contemporary Accounting Research. 36(3). 1699–1723. 55 indexed citations
8.
Heitzman, Shane & Maria Ogneva. (2016). Corporate Tax Planning and Stock Returns. SSRN Electronic Journal. 12 indexed citations
9.
Barclay, Michael J., Shane Heitzman, & Clifford W. Smith. (2012). Debt and Taxes: Evidence from the Real Estate Industry. SSRN Electronic Journal. 8 indexed citations
10.
Barclay, Michael J., Shane Heitzman, & Clifford W. Smith. (2012). Debt and taxes: Evidence from the real estate industry. Journal of Corporate Finance. 20. 74–93. 35 indexed citations
11.
Heitzman, Shane & Sandy Klasa. (2012). Private Information and Stock Prices: Evidence from Nonpublic Merger Negotiations. SSRN Electronic Journal. 8 indexed citations
12.
Heitzman, Shane & Sandy Klasa. (2012). Private information arrival, trading activity, and price formation: Evidence from nonpublic merger negotiations. 4 indexed citations
13.
Erickson, Merle & Shane Heitzman. (2010). NOL Poison Pills: Selectica v. Versata. SSRN Electronic Journal. 19(12). 1858–1868. 3 indexed citations
14.
Hanlon, Michelle & Shane Heitzman. (2010). A review of tax research. Journal of Accounting and Economics. 50(2-3). 127–178. 1987 indexed citations breakdown →
15.
Heitzman, Shane, Charles E. Wasley, & Jerold L. Zimmerman. (2009). The joint effects of materiality thresholds and voluntary disclosure incentives on firms’ disclosure decisions. Journal of Accounting and Economics. 49(1-2). 109–132. 157 indexed citations
16.
Dhaliwal, Dan S., Cristi A. Gleason, Shane Heitzman, & Kevin D. Melendrez. (2008). Auditor Fees and Cost of Debt. Journal of Accounting Auditing & Finance. 23(1). 1–22. 89 indexed citations
17.
Dhaliwal, Dan S., Merle Erickson, & Shane Heitzman. (2008). Taxes and the backdating of stock option exercise dates. Journal of Accounting and Economics. 47(1-2). 27–49. 44 indexed citations
18.
Dhaliwal, Dan S., Cristi A. Gleason, Shane Heitzman, & Kevin D. Melendrez. (2007). Auditor Fees and Cost of Debt. SSRN Electronic Journal. 6 indexed citations
19.
Dhaliwal, Dan S., Shane Heitzman, & Oliver Zhen Li. (2006). Taxes, Leverage, and the Cost of Equity Capital. Journal of Accounting Research. 44(4). 691–723. 256 indexed citations
20.
Dhaliwal, Dan S., Merle Erickson, & Shane Heitzman. (2004). The Effect of Seller Income Taxes on Acquisition Price: Evidence from Purchases of Taxable and Tax-Exempt Hospitals. SSRN Electronic Journal. 3 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.

Explore authors with similar magnitude of impact

Breakdown of academic impact, for papers by Jennifer Blouin Breakdown of academic impact, for papers by Sonja O. Rego Breakdown of academic impact, for papers by Luann J. Lynch Breakdown of academic impact, for papers by Alan D. Jagolinzer Breakdown of academic impact, for papers by Mary Margaret Frank Breakdown of academic impact, for papers by David A. Guenther Breakdown of academic impact, for papers by Brad A. Badertscher Breakdown of academic impact, for papers by John D. Phillips Breakdown of academic impact, for papers by Mike Stegemoller Breakdown of academic impact, for papers by Richard C. Sansing
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