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David Guenther

Professor Emeritus of Accounting

Affiliations: Accounting
Phone: 541-346-5384
Office: Anstett 398B

About

Biography:

David A. Guenther is an emerit professor of accounting at the Lundquist College of Business at the University of Oregon. He is a leading scholar in the field of taxation as it applies to accounting issues, and his papers have been published in leading academic journals in accounting and finance, including the Journal of Financial Economics, the Journal of Accounting and Economics, The Accounting Review, and the Journal of Accounting Research, and his papers have been awarded the American Taxation Association's annual Tax Manuscript Award five times.

Guenther has served on the faculties of the Massachusetts Institute of Technology, the University of Connecticut, and the University of Colorado at Boulder, and he has been a visiting scholar at Maastricht University in the Netherlands, Oxford University and the Chinese University of Hong Kong. Prior to his academic career he was a tax consultant and a certified public accountant. He is married with three children, and is a veteran of the United States Marine Corps.

Degree History:
  • PhD, University of Washington, 1990
  • BA, California State University, 1976
Honors and Awards:
  • Thomas C. Stewart Distinguished Professor, University of Oregon, 2017
  • Tax Manuscript Award, American Taxation Association, 1993, 1999, 2000, 2009, 2019

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Areas of Expertise

  • Economics-based research on the effects of income taxes on financing, investing, and financial reporting decisions
  • Economic effects of international accounting differences

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Publications

Journal Articles:

Guenther, David A., Linda K. Krull, and Brian M. Williams. "Identifying Different Types of Tax Avoidance: Implications for Empirical Research." Journal of the American Taxation Association 43, no. 1: 27-50. https://doi.org/10.2308/jata-17-044.

April 2021

Guenther, David A., Kenneth Njoroge, and Brian M. Williams. "Allocation of Internal Cash Flow When Firms Pay Less Tax." The Accounting Review 95, no. 5: 185-210. https://doi.org/10.2308/accr-52623.

September 2020

Guenther, David A., Ryan J. Wilson, and Kaishu Wu. "Tax Uncertainty and Incremental Tax Avoidance." The Accounting Review 94, no. 2: 229-247. https://doi.org/10.2308/accr-52194.

March 2019

Guenther, David A., Steven R. Matsunaga, and Brian M. Williams. "Is Tax Avoidance Related to Firm Risk?" The Accounting Review 92, no. 1: 115-136. https://doi.org/10.2308/accr-51408.

January 2017

Davis, Angela K., David A. Guenther, Linda K. Krull, and Brian M. Williams. "Do Socially Responsible Firms Pay More Taxes?" The Accounting Review 91, no. 1: 47-68. https://doi.org/10.2308/accr-51224.

January 2016

Bryant-Kutcher, Lisa A., David A. Guenther, and Mark Jackson. "How Do Cross-Country Differences in Corporate Tax Rates Affect Firm Value?" Journal of the American Taxation Association 34, no. 2: 1-17. https://doi.org/10.2308/atax-10207.

October 2012

Guenther, David A., and Richard C. Sansing. "Unintended Consequences of LIFO Repeal: The Case of the Oil Industry." The Accounting Review 87, no. 5: 1589-1602. https://doi.org/10.2308/accr-50194.

September 2012

Guenther, David A., and Richard C. Sansing. "The Valuation Relevance of Reversing Deferred Tax Liabilities." The Accounting Review 79, no. 2: 437-451. https://doi.org/10.2308/accr.2004.79.2.437.

April 2004

Young, Danqing, and David A. Guenther, David A. "Financial Reporting Environments and International Capital Mobility." Journal of Accounting Research 41, no. 3: 553-579. https://doi.org/10.1111/1475-679X.00116.

June 2003

Guenther, David A., and Danqing Young. "The Association between Financial Accounting Measures and Real Economic Activity: A Multinational Study." Journal of Accounting and Economics 29, no. 1: 53-72. https://doi.org/10.1016/S0165-4101(00)00013-6.

February 2000

Guenther, David A., and Richard C. Sansing. "Valuation of the Firm in the Presence of Temporary Book-Tax Differences: The Role of Deferred Tax Assets and Liabilities." The Accounting Review 75, no. 1: 1-12. https://doi.org/10.2308/accr.2000.75.1.1.

January 2000

Dhaliwal, Dan S., David A. Guenther, and Mark A. Trombley. "Inventory Accounting Methods and Earnings Price Ratios." Contemporary Accounting Research 16, no. 3: 419-436. https://doi.org/10.1111/j.1911-3846.1999.tb00589.x.

October 1999

Guenther, David A., and Michael Willenborg. "Capital Gains Tax Rates and the Cost of Capital for Small Business: Evidence from the IPO Market." Journal of Financial Economics 53, no. 3: 385-408. https://doi.org/10.1016/S0304-405X(99)00026-4.

September 1999

Guenther, David A., Edward L. Maydew, and Sarah E. Nutter. "Financial Reporting, Tax Costs, and Book-tax Conformity." Journal of Accounting and Economics 23, no. 3: 225-248. https://doi.org/10.1016/S0165-4101(97)00009-8.

November 1997

In the News

Friends and alumni of the Lundquist College raised an incredible $358,130 in just 24 hours during the University of Oregon's giving day.
Accounting professor David Guenther has been honored as the top tax educator in the nation, receiving a prestigious award from the American Taxation Association.
Lundquist College of Business faculty share a message of encouragement and resilience with students.
UO tax accounting researchers are once again earning recognition as top industry leaders, according to newly released rankings.
Lundquist College faculty continue to impress with distinguished honors and top industry recognition for their pioneering work.

The University of Oregon’s is the top school for tax research in the world, according to newly released rankings.

Incredible student accomplishments, outstanding faculty research, a major gift from alumni, and more.

A new study from the Lundquist College of Business accounting department found that, in most cases, the assumption that low taxes equal risky choices isn't consistent with the evidence.