Wayne B. Thomas

7.7k citations

122 papers · 5.6k indexed · 1 hit paper · h-index 39

Accounting top 0.1%
- Auditing, Earnings Management, Governance 108
- Corporate Finance and Governance 65
- Corporate Taxation and Avoidance 10
- Accounting Theory and Financial Reporting 3
Finance top 0.5%
- Financial Markets and Investment Strategies 56
Strategy and Management top 0.2%
- Financial Reporting and Valuation Research 56
Management Information Systems top 2%
Economics and Econometrics top 1%
- Taxation and Compliance Studies 8
Sociology and Political Science
- Corruption and Economic Development 2

Co-authors: Ole‐Kristian Hope Don Herrmann Dushyantkumar Vyas Jeff L. Payne Han Yi Chang Joon Song Tatsuo Inoue Tony Kang
Cited by: Accounting Finance Strategy and Management
Journals: The Accounting Review (8 papers)Journal of Business Finance &amp Accounting (8 papers)Contemporary Accounting Research (5 papers)
Partner nations: United States Canada Japan

In The Last Decade

Wayne B. Thomas

118 papers receiving 5.2k citations

Hit Papers

align trajectories log scale

Peers

Countries citing papers authored by Wayne B. Thomas

Since Specialization

Citations

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

Fields of papers citing papers by Wayne B. Thomas

Since Specialization

Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Wayne B. Thomas. 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 Wayne B. Thomas. The network helps show where Wayne B. Thomas may publish in the future.

Co-authorship network

The 25 scholars most cited alongside Wayne B. Thomas, linked wherever they have co-authored with each other. Click a name or a connecting line to browse the papers they share.

Border = papers with Wayne B. Thomas Line = papers co-authored together Wayne B. Thomas links everyone, so they are left out of the graph.

All Works

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

20 of 20 papers shown

#	Work
1	Algorithmic Trading and Forward‐Looking MD&A Disclosures Journal of Accounting Research ·Wayne B. Thomas,Haosen Ma,Ling Zhang	2024	2
2	Extracting Witness Evidence in “Cold Case” Investigations: What We Know and What We Need to Learn Journal of Police and Criminal Psychology ·Heather L. Price,Kirk Luther,Wayne B. Thomas,Fiona Gabbert,Lorraine Hope	2024	0
3	Economic Consequences of Operating Lease Recognition SSRN Electronic Journal ·Mark Ma,Wayne B. Thomas	2021	9
4	Development of the Reporting Information about Networks and Groups (RING) task: a method for eliciting information from memory about associates, groups, and networks Journal of Forensic Practice ·Lorraine Hope,Cathleen Hebert-Swartzer,塩谷伊毅,Wayne B. Thomas	2019	1
5	The Price of Being Foreign: Stock Market Penalties Associated with Accounting Irregularities for U.S.‐Listed Foreign Firms Contemporary Accounting Research ·Weili Ge,Dawn A. Matsumoto,Study Group,Jenny Li Zhang,Wayne B. Thomas	2019	12
6	Stakeholder demand for accounting quality and economic usefulness of accounting in U.S. private firms Journal of Accounting and Public Policy ·Ole‐Kristian Hope,Wayne B. Thomas,Dushyantkumar Vyas	2016	50
7	Stakeholder Demand for Accounting Quality and Economic Usefulness of Accounting in U.S. Private Firms SSRN Electronic Journal ·Ole‐Kristian Hope,Wayne B. Thomas,Dushyantkumar Vyas	2014	8
8	Financial Reporting Policy Committee of the American Accounting Association's Financial Accounting and Reporting Section: Accounting Standard Setting for Private Companies Accounting Horizons ·Mark T. Bradshaw,Daniel A. Bens,Carol Ann Frost,Elizabeth A. Gordon,Sarah E. McVay,Gregory S. Miller,Ray J. Pfeiffer,Marlene Plumlee,Catherine Shakespeare,Wayne B. Thomas,M.H. Franco Wong	2013	22
9	Financial Reporting Quality of U.S. Private and Public Firms The Accounting Review ·Ole‐Kristian Hope,Wayne B. Thomas,Dushyantkumar Vyas	2013	284
10	Agency Conflicts and Auditing in Private Firms SSRN Electronic Journal ·Ole‐Kristian Hope,John Christian Langli,Wayne B. Thomas	2012	27
11	Value Relevance of FAS 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms SSRN Electronic Journal ·Chang Joon Song,Wayne B. Thomas,Han Yi	2009	88
12	Geographic earnings disclosure and trading volume Journal of Accounting and Public Policy ·Ole‐Kristian Hope,Wayne B. Thomas,J. Joseph	2009	47
13	Culture and Auditor Choice: A Test of the Secrecy Hypothesis SSRN Electronic Journal ·Ole‐Kristian Hope,Tony Kang,Wayne B. Thomas,Yong Keun Yoo	2008	10
14	The Cost of Pride: Why Do Acquirers from Developing Countries Pay More? SSRN Electronic Journal ·Ole‐Kristian Hope,Wayne B. Thomas,Dushyantkumar Vyas	2008	1
15	International Diversification and Forecast Optimism: The Effects of Reg FD Ole‐Kristian Hope,Don Herrmann,Wayne B. Thomas	2007	11
16	A Review of Markets-Based International Accounting Research Journal of International Accounting Research ·Gary K. Meek,Wayne B. Thomas	2004	71
17	The Effects of Investor Informativeness and Earnings Persistence on the Japanese Subsidiary Earnings Anomaly Journal of International Accounting Research ·Don Herrmann,Tatsuo Inoue,Wayne B. Thomas	2002	3
18	The Persistence and Forecast Accuracy of Earnings Components in the USA and Japan SSRN Electronic Journal ·Don Herrmann,Wayne B. Thomas,Tatsuo Inoue	2000	3
19	The Value‐relevance of Geographic Segment Earnings Disclosures Under SFAS 14 Journal of International Financial Management and Accounting ·Wayne B. Thomas	2000	45
20	Segment reporting in the European Union: Analyzing the effects of country, size, industry, and exchange listing Journal of International Accounting Auditing and Taxation ·Don Herrmann,Wayne B. Thomas	1996	38

About Wayne B. Thomas

Wayne B. Thomas is a scholar working on Accounting, Finance and Strategy and Management, having authored 122 papers that have together received 5.6k indexed citations. Recurring topics across this work include Auditing, Earnings Management, Governance (108 papers), Corporate Finance and Governance (65 papers), Financial Reporting and Valuation Research (56 papers), Financial Markets and Investment Strategies (56 papers), Corporate Taxation and Avoidance (10 papers), Taxation and Compliance Studies (8 papers), Accounting Theory and Financial Reporting (3 papers) and Corruption and Economic Development (2 papers). The work is most often cited by research in Accounting (5.2k citations), Finance (1.8k citations) and Strategy and Management (2.5k citations). Wayne B. Thomas has collaborated with scholars based in United States, Canada and Japan. Frequent co-authors include Ole‐Kristian Hope, Don Herrmann, Dushyantkumar Vyas, Jeff L. Payne, Han Yi, Chang Joon Song, Tatsuo Inoue, Tony Kang, Mark Ma and Yiwei Dou. Their work appears in journals such as The Accounting Review, Journal of Business Finance & Accounting, Contemporary Accounting Research, Journal of Accounting and Public Policy and Journal of Accounting Auditing & Finance.

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