Gerald Lobo

Professor - Arthur Andersen Chair in Accounting

Gerald Lobo


Gerald J. Lobo holds the Arthur Andersen Chair in Accounting and is Professor of Accounting at the C. T. Bauer College of Business at the University of Houston. He has also served as chair of the Department of Accountancy & Taxation at the Bauer College. Prior to joining the University of Houston, he was the George E. Bennett Professor of Accounting, chair of the Department of Accounting, and director of the George E. Bennett Research Center at Syracuse University, and on the faculty of the University of Wisconsin - Madison. Professor Lobo has also been a visiting professor at The University of Michigan, McMaster University,INSEAD, Singapore Management University, Indian School of Business, Great Lakes Institute of Management, Sogang University, SungKyunKwan University, and Xiamen University, and a visiting research scholar at Chinese University of Hong Kong, City University of Hong Kong, Hong Kong Polytechnic University, Fudan University, Sun Yat-sen University, National Chengchi University, and Zhongnan University. Professor Lobo holds a PhD from The University of Michigan, an MBA from McMaster University, and a B.Tech with honors from the Indian Institute of Technology, Bombay.

Professor Lobo has published more than seventy research papers in many leading journals, including The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research, Review of Accounting Studies, Journal of Financial Economics, Journal of Financial and Quantitative Analysis, Journal of Banking and Finance, Journal of Accounting, Auditing, & Finance, Journal of Business Finance & Accounting, Journal of Accounting and Public Policy, Journal of International Business Studies, Journal of Business Research, Decision Sciences, and International Journal of Forecasting.

Professor Lobo teaches financial accounting, financial statement analysis and valuation, and capital markets research. He has taught at the undergraduate, masters and doctoral levels, and in executive programs at University of Houston, Syracuse University and University of Wisconsin - Madison, and has served as a consultant to industry. He received the LeRoy and Lucille Melcher Faculty Excellence in Research Award from the C.T. Bauer College of Business at University of Houston in 2010 and the MBA Outstanding Faculty Award from Syracuse University's School of Management in 1999.

Research Interests

  • Professor Lobo's current research focuses on corporate disclosure policy, earnings management, accounting conservatism, bank financial reporting, international accounting, and the role of accounting information in financial decisions and firm valuation.


  • The Effect of Analyst Forecasts During Earnings Announcements on Investor Responses to Reported Earnings, (with Minsup Song and Mary Stanford), The Accounting Review, forthcoming.
  • Accounting Conservatism and External Financing Decisions, (with Beng Wee Goh, Chee Yeow Lim, and Yen H. Tong), Contemporary Accounting Research, forthcoming.
  • The Effect of Joint Auditor Pair Composition on Audit Quality: Evidence from Impairment Tests, (with Luc Paugam, Dana Zhang, and Jean-Francois Casta), Contemporary Accounting Research, forthcoming.
  • Customer Concentration and Corporate Tax Avoidance, (with Henry Huang, Chong Wang, and Hong Xie), Journal of Banking and Finance, forthcoming.
  • Does Auditor Quality Constrain Corporate Tax Avoidance? Some International Evidence, (with Kiridaran Kanagaretnam, Jimmy Lee, and Chee Yeow Lim), Auditing: A Journal of Practice & Theory, forthcoming.
  • . Religiosity and the Cost of Debt, (with Hanwen Chen, Henry Huang, and Chong Wang), Journal of Banking and Finance, forthcoming.
  • The Impact of Mandatory IFRS Adoption on IPOs in Global Capital Markets, (with Hyun A. Hong and Mingyi Hung), The Accounting Review, July 2014.
  • Influence of National Culture on Accounting Conservatism and Risk Taking in the Banking Industry, (with Kiridaran Kanagaretnam and Chee Yeow Lim), The Accounting Review, May 2014.
  • Impact of Proximity to Debt Covenant Violation on Earnings Management, (with Hassan HassabElnaby and Diana Franz), Review of Accounting Studies, March 2014.
  • Loan Collateral and Accounting Conservatism: Chinese Evidence, (with Jeff Chen, Yanyan Wang and Lisheng Yu), Journal of Banking and Finance, December 2013.
  • Can Auditors Detect Pre-existing Misstatements? Evidence from Quarterly and Annual Financial Restatements, (with Yuping Zhao), The Accounting Review, July 2013.
  • The Impact of SFAS 133 on Income Smoothing by Banks through Loan Loss Provisions, (with Emre Kilic, Shiva Sivaramakrishnan and Tharindra Ranasinghe), The Accounting Review, January 2013.
  • Accruals Quality and Analyst Coverage, (with Minsup Song and Mary A. Stanford), Journal of Banking and Finance, February 2012.
  • Ability of Accounting and Audit Quality Variables to Predict Bank Failure during the Financial Crisis, (with Justin Yiqiang Jin and Kiridaran Kanagaretnam), Journal of Banking and Finance, November 2011.
  • Effects of Audit Quality on Cost of Equity Capital and Earnings Management: Evidence from China, (with Hanwen Chen, Jeff Chen and Yanyan Wang), Contemporary Accounting Research, Fall 2011.
  • Effects of National Culture on Earnings Quality of Banks,(with Kiridaran Kanagaretnam and Chee Yeow Lim), Journal of International Business Studies, August 2011.
  • The Effect of SFAS 133 on the Risk Relevance of Accounting Measures of Banks' Derivative Exposures, (with Anwer Ahmed and Emre Kilic), The Accounting Review, May 2011.
  • Association between Borrower and Lender State Ownership and Accounting Conservatism, (with Hanwen Chen, Jeff Chen and Yanyan Wang), Journal of Accounting Research, Winter 2010.
  • An Empirical Analysis of Auditor Independence in the Banking Industry, (with Kiridaran Kanagaretnam and Gopal Krishnan), The Accounting Review, November 2010.
  • Institutional Monitoring through Shareholder Litigation, (with Agnes Cheng, Yinghua Li and Henry Huang), Journal of Financial Economics, February 2010.

Contact Info

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University of Michigan