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University of Nebraska–Lincoln


Thomas Omer Photo

Thomas Omer

Delmar Lienemann Sr. Chair in Accountancy and Professor Emeritus of Accountancy
HLH 445 F
P.O. Box 880488
Lincoln, NE 68588-0488
(402) 472-2337
Thomas Omer Photo
Ph.D., University of Iowa, 1986
B.S., Kearney State College (now the University of Nebraska–Kearney), 1980
Dr. Thomas Omer spent the last eight years at the Mays Business School at Texas A&M University where he was the James R. Whatley ’47 Chair in Business in the department of accounting. He joined CBA in June 2013 as the first Delmar A. Lienemann Sr. Chair of Accounting and Professor.

Dr. Omer received his Ph.D. in business administration from the University of Iowa and a bachelor’s degree in business education from Kearney State College (now the University of Nebraska at Kearney). His research interests include issues related to corporate taxation, capital and organizational structure choices, factors influencing audit and non-audit fees and earnings quality.

Some of his recent publications include “Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference?” and “The Influence of Religion on Financial Reporting Irregularities” both in The Accounting Review as well as, “The Influence of a Firm’s Business Strategy on its Tax Aggressiveness” and “Determinants and Consequences of Tax Service Provider Choice in the Not-for-Profit Sector” in Contemporary Accounting Research.

Dr. Omer previously served as an editor for The Accounting Review and currently is serving as an editor for Contemporary Accounting Research and The International Journal of Accounting. He is also currently on the editorial boards of The Accounting Review and Accounting Horizons.