David Guenther

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Degree History:

PhD, University of Washington, 1990
BA, California State University, 1976

Research/Teaching Awards:

Thomas C. Stewart Distinguished Professor, University of Oregon, 2017
American Taxation Association Tax Manuscript Award, 1993, 1999, and 2000

Bio:

David A. Guenther is the Scharpf Professor of Accounting at the Lundquist College of Business at the University of Oregon. Professor Guenther is a leading scholar in the field of taxation as it applies to accounting issues. Professor Guenther's 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 three times.

Professor 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 an invited visiting scholar at Maastricht University in the Netherlands 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.

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

Journal Articles

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

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David Guenther

Faculty Achievements in Publication Soar

UO Accounting #1 in Tax Research

UO Business: The Magazine, Summer 2017

Do Low Taxes Equal Risky Management?

Award Winning Academic

Accreditation Renewed

Social Responsibility and Taxes

Research Active