Department of Accountancy & Taxation

Bauer Accounting Faculty are Highly–Sought Thought Leaders

UH Bauer faculty are among the most highly productive faculty of any business school in the world, publishing numerous articles in leading academic journals and books as well as holding editorial board positions. Following is a listing of recent publications by our accounting faculty:

  • 2011 Publications

    • Ahmed, A., E. Kilic, Gerald J. Lobo. "The Effect of SFAS 133 on the Risk Relevance of Accounting Measures of Banks' Derivative Exposures." Accounting Review [2011]
    • Alciatore, Mimi, Carol Callaway Dee, Ayalew Lulseged. "A Comparison of BP To Its Peers." Oil, Gas & Energy Quarterly [2011]
    • Chen, H., Z. Chen, Gerald J. Lobo, Y. Wang. "Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China." Contemporary Accounting Research [2011]
    • Francia, Arthur, Mattie Porter, and Christian Kuiate Sobngwi. "Ownership Structure and Financial Performance in the Trucking Industry." Academy of Accounting and Financial Studies Journal [2011]
    • Gamble, George O., Thomas R. Noland, Tharindra Ranasinghe, Sandip Dhole. "The Extraordinary Item: An Update on Its Use." CPA Journal [2011]
    • Jin, J.Y., K. Kanagaretnam and Gerald J. Lobo. "Ability of Accounting and Audit Quality Variables to Predict Bank Failures during the Recent Financial Crisis." Journal of Banking and Finance [2011]
    • Kanagaretnam, K., C.Y. Lim and Gerald J. Lobo. "Effects of National Culture on Earnings Quality of Banks." Journal of International Business Studies [2011]
    • Kanagaretnam, K., G. Krishnan, Gerald J. Lobo and R. Mathieu. "Audit Quality and the Market Valuation of Banks’ Loan Loss Allowance."  Accounting Perspectives [2011]
    • Kanagaretnam, K., Gerald J. Lobo and D. Whalen. "Effects of Changes in the Precision of Public versus Private Information on Market Liquidity at the Time of Earnings Announcements." International Journal of Management [2011]
    • Kim, Y., Gerald J. Lobo, M. Song. "Analyst Characteristics, Timing of Forecast Revisions, and Analyst Forecasting Ability." Journal of Banking and Finance [2011]
    • Khumawala, Saleha. “The Opportunities and Challenges in Public Sector Accounting,” CPA Journal  [2011]
    • Khumawala, Saleha and Michael Granof. Government and Not-for-Profit Accounting: Concepts & Practices [2011]
    • Lin, Haijin (with David E. M. Sappington). "Managing Planning and Production Moral Hazard." Journal of Management Accounting Research [2011]
  • 2010 Publications

    • Alciatore, Mimi, Dee-Callaway, Carol. “A Tale of Two Cities.” Oil, Gas & Energy Quarterly [Forthcoming]
    • Alciatore, Mimi, Dee-Callaway, Carol. “Environmental Costs and Obligations for Oil and Gas Firms: A Five- Year Perspective.” Oil, Gas & Energy Quarterly [Forthcoming]
    • Chava, Sudheer, Agnes Cheng, Henry Huang and Gerald J. Lobo. “Implications of securities class action for cost of equity capital.” International Journal of Law and Management [2010]
    • Cheng, Agnes, Henry Huang, Yinghua Li and Gerald J. Lobo. “Institutional monitoring through shareholder litigation.” Journal of Financial Economics [2010]
    • Gamble, George O. and John E. Simms. “The role of activity-base costing in the development of segmented financial statements: An examination.”, Journal of Business & Economic Research [2010]
    • Kanagaretnam, Kiridaran, Chee Yeow Lim and Gerald J. Lobo. “Auditor reputation and earnings management: International evidence from the banking industry.” Journal of Banking and Finance [Forthcoming]
    • Langberg, Nisan and K. Sivaramakrishnan. “Voluntary disclosures and analyst feedback.” Journal of Accounting Research [2010]
    • Leon Chan, Arthur Francia, and Mattie Porter. "The Impact of Multiple Work Arrangements on Labor Productivity." Journal of Economics and Economic Education [2010]
    • Lobo, Gerald J. and Jian Zhou. “Discretionary accrual changes following the Sarbanes-Oxley Act: Evidence from Canadian companies.” Journal of Accounting, Auditing & Finance [Forthcoming]
    • Meade, Janet. “Strategic planning for internal communication.” CPA Practice Management Forum [2010]
    • Meade, Janet. “The tax benefits of converting a C corporation with undervalued assets.” The CPA Journal [2010]
    • Meade, Janet and Chia-Jung Chiang. “Recent judicial guidance on valuing conservation easements.” Taxation of Exempts [2010]
    • Moser, W., K. Newberry and W.A. Puckett. “Bank Debt Covenants and Firms’ Responses to FAS 150 Liability Recognition: Evidence from Trust Preferred Stock.” Review of Accounting Studies [Forthcoming]
    • Summers, George and Thomas Noland. “The Interest Rate Effects of Certification Awards and Underwriter Types in the School District Bond Market.” Academy of Accounting and Financial Studies Journal [Forthcoming]
  • 2009 Publications

    • Demski, Joel, John Fellingham and Haijin Lin. “Tension relevance.” Journal of Management Accounting Research [2009]
    • Demski, Joel, S. FitzGerald , Yuji Ijiri, Yumi Ijiri, and Haijin Lin. “Quantum information and accounting information: Exploring conceptual applications of topology.” Journal of Accounting and Public Policy [2009]
    • Demski, Joel, Haijin Lin and David Sappington. “Asset revaluation regulations.” Contemporary Accounting Research [2009]
    • Harris, David G. and Emre Kilic. “Bilateral Implicit Taxes and Anti-Competitive Banking Regulation.” Journal of American Taxation Association [2009]
    • Huang, Henry, Gerald J. Lobo and Jian Zhou. “Determinants and Accounting Consequences of Forming a Governance Committee.” Corporate Governance: An International Review [2009]
    • Kanagaretnam, Kiridaran, Gopal Krishnan and Gerald J. Lobo. “Is the market valuation of banks’ loan loss provision conditional on auditor reputation?” Journal of Banking and Finance [2009]
    • Kanagaretnam, Kiridaran, Emad Mohammad and Gerald J. Lobo. “Are Stock Options Grants to CEOs of Stagnant Firms Fair and Justified?” Journal of Business Ethics [2009]
    • Khumawala, Saleha and Teresa Gordon. “Theories of not-for-profit accounting: Comparison and application of current and proposed reporting frameworks.” Research in Governmental and Non-Profit Accounting [2009]
    • Khumawala, Saleha. “Education: Empowering the Children of Microfinance Clients.” Microfinance Insights [2009]
    • Khumawala, Saleha. “A Model for Microfinance Supported Education Programs.” Decision Line [2009]
    • Lobo, Gerald, Kiridaran Kanagaretnam and Gopal Krishnan. "Is the Market Valuation of Banks’ Loan Loss Provision Conditional on Auditor Reputation?" Journal of Banking and Finance [2009]
    • Meade, Janet. “Overtime pay requirements for salaried employees.” The CPA Journal [2009]
    • Meade, Janet. “When clients leave, learn.” CPA Practice Management Forum [2009]
  • 2008 Publications

    • Alciatore, Mimi, Carol Dee and Peter Easton. “Asset Retirement Obligations for Oil and Gas Companies: Issues and Evidence.” Oil, Gas & Energy Quarterly [2008]
    • Demski, Joel S., Haijin Lin and David E. M. Sappington. “Asset Revaluation Regulation with Multiple Information Sources.” The Accounting Review [2008]
    • Demski, Joel S., John Fellingham and Haijin Lin. “Useful additional evaluation measures.” Journal of Management Accounting Research [2008]
    • Demski, Joel S., John Fellingham, Haijin Lin and Doug Schroeder. “Interaction between productivity and measurement.” Journal of Management Accounting Research [2008]
    • Drymiotes, George. “Managerial Influencing of Boards of Directors.” Journal of Management Accounting Research [2008]
    • Gamble, George, Mary Geddie, Thomas Noland and Cynthia Tollerson. “An analysis and comparison of bankers' perceptions of stock options.” Academy of Banking Studies Journal [2008]
    • Gopal, Anand and K. Sivaramakrishnan. “On Selecting Appropriate Contract Types for Offshore Software Projects: The Case of Fixed Price versus Time and Materials Contracts.” Information Systems Research [2008]
    • Gordon, Teresa and Saleha Khumawala. “Theories of Not-for-Profit Accounting: Comparison and Application of Current and Proposed Reporting Frameworks.” Research in Governmental and Nonprofit Accounting, [2008]
    • Kanagaretnam, Kiridaran, Emad Mohammad and Gerald J. Lobo. “Determinants and Consequences of Large CEO Pay.” International Journal of Accounting and Finance [2008]
    • Khumawala, Saleha, Mary Fischer and Teresa Gordon. “Tax-exempt Organizations and Nonarticulation: Estimates Are No Substitute for Disclosure of Cash Provided by Operations.” Accounting Horizons [2008]
    • Kumar, Praveen and K. Sivaramakrishnan. “Who Monitors the Monitor?: The Effect of Board Independence on Executive Compensation and Firm Value.” Review of Financial Studies [2008]
    • Langberg, Nisan and K. Sivaramakrishnan. “Voluntary Disclosures and Information Production by Analysts.” Journal of Accounting and Economics [2008]
    • Lee, Byunghwan, John O’ Brien, and K. Sivaramakrishnan. “An analysis of Financial Analysts’ Optimism in Long-term Growth Forecasts.” The Journal of Behavioral Finance [2008]
    • Lu, Tong and Haresh Sapra. “Auditor Conservatism and Investment Efficiency.” The Accounting Review [2008]
    • Lu, Tong and K. Sivaramakrishnan. “Mandatory Audit Firm Rotation: Fresh Look versus Poor Knowledge.” Journal of Accounting and Public Policy [2008]
    • Summers, George and Thomas Noland. “An Introduction to the U.S. Municipal Bond Market.” International Journal On Government Financial Management [2008]
    • Wynn, Jinyoung. “Legal liability coverage and voluntary disclosure.” The Accounting Review [2008]
    • Wynn, Jinyoung and Hyeesoo Chung. “Managerial legal liability coverage and earnings conservatism.” Journal of Accounting and Economics [2008]
  • Competitive Conferences

    • Chen, Z., Gerald J. Lobo, Y. Wang, L. Yu. "Loan Collateral and Accounting Conservatism." American Accounting Association Annual Meeting [2011]
    • Chen, Z., Gerald J. Lobo, Y. Wang, L. Yu. "Loan Collateral and accounting Conservatism: Evidence on the Role of Borrower and Lender State Ownership in Debt Contracting." European Accounting Association Annual Congress [2011]
    • Chen, Z., Gerald J. Lobo, Y. Wang, L. Yu. "Loan collateral and Accounting Conservatism." Asian Academic Accounting Association Annual Conference [2011]
    • Jin, J.Y., K. Kanagaretnam and Gerald J. Lobo. "Ability of Accounting and Audit Quality Variables to Predict Bank Failures during the Recent Financial Crisis." American Accounting Association Annual Meeting [2011]
    • Kanagaretnam, K., C.Y Lim and Gerald J. Lobo. "Effects of National Culture on Earnings Quality of Banks." American Accounting Association National Meeting [2011]
    • Kanagaretnam, K., C.Y. Lim and Gerald J. Lobo. "Effects of National Culture on Earnings Quality of Banks." Canadian Academic Accounting Association Annual Meeting [2011]
    • Khumawala, Saleha and Rabih Zeidan. “Opportunistic Pricing and Managerial Incentives in Nonprofit Hospitals,"  American Accounting Association Annual Conference [2011]
    • Khumawala, Saleha, Dan Neeley and Chris Park. “Effects of Voluntary Disclosures on Charitable Contributions by Nonprofit Organizational Characteristics,”  ARNOVA--Association for Research on Nonprofit Organizations and Voluntary Action [2011]
    • Khumawala, Saleha, Tharindra Ranasinghe, Sandip Dhole. “Executive Compensation and Regulation Imposed Governance: Evidence from the California Non-Profit Integrity Act (2004).” ARNOVA --Association for Research on Nonprofit Organizations and Voluntary Action [2011]
    • Khumawala, Saleha, Rabih Zeidan and Chris Park. "Executive Compensation and Real Earnings Management in the Budget Context: Evidence from Non-Profit Hospitals.” ARNOVA--Association for Research on Nonprofit Organizations and Voluntary Action [2011]
    • Kanagaretnam, K., C.Y. Lim and Gerald J. Lobo. "Effects of National Culture on Earnings Quality of Banks." Asian Finance Association International Conference [2011]
    • Neel, Michael. "International Financial Reporting Standards (IFRS) and the Institutional Environment: Their Joint Impact on Accounting Comparability." The Midyear International Section Meeting of American Accounting Association [2011]
  • Books

    • Granof, Michael H. and Saleha B. Khumawala. “Government and Not-for-Profit Accounting: Concepts & Practices,” 5th edition, 2011 copyright, John Wiley & Sons, Inc
    • Khumawala, Saleha B. and Eric S. Berman. Governmental Accounting: Fundamentals Principles, Accounting Policy & Practice Portfolio Series (Portfolio 5140), Bureau of National Affairs (BNA, Tax & Accounting). 2010 copyright
    • Pratt, James W. and William N. Kulsrud. Individual Taxation - 2012 Edition. South-Western (Cengage Learning, 2011)
    • Pratt, James W. and William N. Kulsrud. Corporate, Partnership, Estate & Gift Taxation - 2012 dition. South-Western (Cengage Learning, 2011)
    • Pratt, James W. and William N. Kulsrud. Federal Taxation - 2012 Edition. South-Western (Cengage Learning, 2011)
    • Pratt, James W. and William N. Kulsrud. Individual Taxation, 2010 Edition. (Cengage Learning, 2009)
    • Pratt, James W. and William N. Kulsrud. Corporate, Partnership, Estate & Gift Taxation, 2010 Edition. (Cengage Learning, 2009)
    • Pratt, James W. and William N. Kulsrud. Federal Taxation, 2008 Edition. Thomson Learning. [May 2007]