Recent Publications
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 journal publications by our faculty.
This page is updated regularly throughout the year.
- 2026 Publications
- Chen, Novia, Michelle Hutchens, and Junwei Xia. "The Effects of Tax Clienteles on Disclosure: Evidence from the Municipal Bond Market." Journal of Accounting and Economics (2026): 101910.
- Chen, Xi (Novia), Jungbae Kim, Ben Lourie, and Chenqi Zhu. "Income tax over-withholding and household investment decisions." The Accounting Review 101, no. 4 (2026): 137-167.
- Chen, Xi (Novia), and Allison Koester. "GAAP Earnings Forecast Quality: Implications for Research." The Accounting Review 101, no. 1 (2026): 169-201.
- Chen, Xi (Novia), Chiu, Peng-Chia, Li, Qin and Yu, Po-Hsiang (2026), "Is Corporate Bond Market (In)attentive to Earnings News on Busy Reporting Days?" Accounting and Finance, 66: 48-79.
- Jaggi, J., R. C. Small, and S. Young. 2026. "Do Accruals Convey Information About Future Cash Flows? A Re-Examination of Inferences Drawn." Journal of Business Finance & Accounting. https://doi.org/10.1111/jbfa.70068
- Rogers, R., Gamble, G. and Cenra, J. "Quantum-enhanced throughput pathways: Integrating Rodgers' TPM with quantum ethical frameworks for AI-driven cybersecurity." With Waymond Rodgers, IulianaCenar. Acta Psychologica, 2026. 263 (2026) 106231. https://doi.org/10.1016/j.actpsy.2026.106231.
- R. Thomas Godwin, Theodore H. Goodman, R. Christopher Small; "Analyst Rational Inattention: Evidence from CEO Turnover Events." The Accounting Review 1 May 2026; 101 (3): 257-280. https://doi.org/10.2308/TAR-2022-0684
- 2025 Publications
- Ekici, E., Ruseva, M.Y., and Katuri, S.H. "The relevance of executive equity compensation design in loan pricing decisions: evidence from private loans." International Journal of Managerial Finance 21 (4), 1061-1085 (2025). https://doi.org/10.1108/IJMF-05-2024-0262
- Koo, Minjae, Annika Yu Wang, Yin Wang, and Liandong Zhang. "Riding attention spikes: How analysts respond to advertising." Contemporary Accounting Research 42, no. 4 (2025): 2683-2713.
- Dechow, Patricia M., Wei Ting Loh, and Annika Yu Wang. "A rating system to evaluate non-GAAP exclusion quality: M. Dechow et al." Review of Accounting Studies 30, no. 2 (2025): 1037-1098.
- Sloan, Richard G., and Annika Yu Wang. "Predictable EPS growth and the performance of value investing: RG Sloan, AY Wang." Review of Accounting Studies 30, no. 1 (2025): 33-78.
- Lynch, D.P., Mandell, A. & Rousseau, L.M. "The consequences of expanded audit reporting: implications of tax key audit matters for tax attribute valuation and auditor-provided tax services." Review of Accounting Studies 30, 3894–3953 (2025). https://doi.org/10.1007/s11142-025-09884-6
- Griffith, Emily E., Rousseau, Linette M., and Zehms, Karla M. "Auditors’ Experiences with Critical Audit Matter Reporting,” Accounting Studies, forthcoming.
- Small, Christopher, De Franco, Gus and Wahid, Aida (2025), "Determinants of and Future Violations Following Deferred Prosecution and Non-Prosecution Agreements in Corporate Criminal Cases," Contemporary Accounting Research, forthcoming.
- 2024 Publications
- Anderson, M., Hyun, S., Muslu, V. et al. Earnings prediction with DuPont components and calibration by life cycle. Rev Account Stud 29, 1456-1490 (2024). https://doi.org/10.1007/s11142-022-09748-3
- Lee, B., Gamble, G., Noland, T., & Zhao, Y. (2024). The Effects of Regulated Auditor Tenure on Opinion Shopping: Evidence from the Korean Market. Journal of Risk and Financial Management, 17(11), 503. https://doi.org/10.3390/jrfm17110503
- Lee, B., Gamble, G., Noland, T., & Zhao, Y. (2024). The Interplay of Hybrid Preferred and Debt Security Innovation, Macroeconomic Variables, and Regulatory Agencies from 1983-2016, International Journal of Accounting and Finance, 12 (1/2): 71-109. https://doi.org/10.1504/IJAF.2024.143371
- Li, Bin, and Annika Yu Wang. "On the EPA's radar: The role of financial reports in environmental regulatory oversight." Journal of Accounting Research 62, no. 5 (2024): 1849-1900.
- Sorensen, Susan. and Zhu, L. Priscilla. Communicating with senior clients - Tips acquired with age, experience and science. Today’s CPA, forthcoming.
- Guo, M., Jia, X., Jin, J.Y., Kanagaretnam, K. and Lobo, G.J., 2024. Expansionary Monetary Policy and Bank Loan Loss Provisioning. Journal of Risk and Financial Management, 17(1), 1-35.
- Kim, R., Lee, Y.G. and Lobo, G.J., 2024. Rounding of earnings per share and managerial insider selling. Asia-Pacific Journal of Accounting & Economics, 31(1), pp.96-129.
- Rousseau, L. M., and K. M. Zehms. 2024. It's a matter of style: The role of audit firms and audit partners in key audit matter reporting. Contemporary Accounting Research, 41(1):529-561.
- 2023 Publications
- Amin, A., Bowler, B., Hasan, M.M., Lobo, G.J. and Tresl, J., 2023. Firm life cycle and cost of debt. Journal of Banking & Finance, 154, p.106971.
- Chen, J.Z., Elemes, A. and Lobo, G.J., 2023. David versus goliath: the relation between auditor size and audit quality for UK private firms. European Accounting Review, 32(2), pp.447-480.
- Chung, S.G., Lee, C., Lobo, G.J. and Yong, K.O., 2023. Valuation implications of FAS 159 reported gains and losses from fair value accounting for liabilities. Journal of Accounting, Auditing & Finance, 38(4), pp.833-856.
- Desai, H., Lam, P., Li, B. and Rajgopal, S., 2023. An Analysis of Carbon-Reduction Pledges of US Oil and Gas Companies. Management Science, 69(6), pp.3748-3758.
- Gamble, G.O. and Tollerson, C. D. (deceased) 2023. The formulation of financial statements: A proposal for change. Accounting Horizons, 37(4): 1-15.
- Hossain, M., Lobo, G.J. and Mitra, S., 2023. Firm-level political risk and corporate tax avoidance. Review of Quantitative Finance and Accounting, 60(1), pp.295-327.
- Koo, M. and Muslu, V., 2023. Fund Flows and Asset Valuations of Bond Mutual Funds: Effect of Side-by-Side Management. Journal of Banking & Finance, 154, p.106961.
- Koo, M., Sivaramakrishnan, K. and Zhao, Y., 2023. Third-Party Source Switches: Objective Valuation or Fair Value Opinion Shopping?. The Accounting Review, 98(7), pp.405-433.
- Liu, X., Lobo, G.J., Yu, H.C. and Zheng, Z., 2023. Multiple directorships and audit committee effectiveness: Evidence from effort allocation. European Accounting Review, 32(5), pp.1273-1306.
- Lobo, G.J., Xie, K. and Yan, C.J., 2023. Signaling Under Threat: Evidence of Voluntary Disclosure in Contested Takeovers. Journal of Accounting, Auditing & Finance, 38(1), pp.3-28.
- Meade, J.A., and Parthasarathy, K., 2023. Do multiple learner interactions improve learning for accounting students having differing academic achievement and demographics? Business Education Innovation Journal, 15(1):98-106.
- 2022 Publications
- Cohen, D., Li, B., Li, N., & Lou, Y. (2022). Major government customers and loan contract terms. Review of Accounting Studies, 1-38.
- David, P., Duru, A., Lobo, G. J., Maharjan, J., & Zhao, Y. (2022). Threat of Exit by Non‐Blockholders and Income Smoothing: Evidence from Foreign Institutional Investors in Japan. Contemporary Accounting Research, 39(2), 1358-1388.
- Filip, A., Lobo, G. J., Paugam, L., & Stolowy, H. (2022). Disclosures about key value drivers in M&A announcement press releases: An exploratory study. Abacus, 58(1), 62-104.
- Hossain, M., Lobo, G. J., & Mitra, S. (2022). Tax Avoidance and Corporate Investments. Review of Pacific Basin Financial Markets and Policies (RPBFMP), 25(02), 1-53.
- Kanagaretnam, K., Lee, J., Lim, C. Y., & Lobo, G. J. (2022). Trusting the stock market: Further evidence from IPOs around the world. Journal of Banking & Finance, 142, 106557.
- Kanagaretnam, K., Lobo, G., & Zhang, L. (2022). Relationship between climate risk and physical and organizational capital. Management International Review, 62(2), 245-283.
- Le, T., & Lobo, G. J. (2022). Audit Quality Inputs and Financial Statement Conformity to Benford’s Law. Journal of Accounting, Auditing & Finance, 37(3), 586-602.
- Li, B., & Venkatachalam, M. (2022). Leveraging big data to study information dissemination of material firm events. Journal of Accounting Research, 60(2), 565-606.
- Lim, C. Y., Lobo, G. J., Rao, P., & Yue, H. (2022). Financial capacity and the demand for audit quality. Accounting and Business Research, 52(1), 1-37.
- Lobo, G. J., Lyu, M., Wang, B., & Zhang, J. H. (2022). Do Chief Audit Executives Matter? Evidence from Turnover Events. Auditing: A Journal of Practice & Theory, 41(2), 165-190.
- Lobo, G. J., Ranasinghe, T., & Yi, L. (2022). Hedging, investment efficiency, and the role of the information environment. Journal of Accounting, Auditing & Finance, 37(2), 324-351.
- Lobo, G. J., Xie, K., & Yan, C. J. (2021). Signaling under Threat: Evidence of Voluntary Disclosure in Contested Takeovers Forthcoming at Journal of Accounting, Auditing & Finance. Auditing & Finance (September 27, 2021).
- Mohapatra, P. S., Elkins, H., Lobo, G. J., & Chi, W. (2022). The impact of PCAOB international registration on audit quality and audit fees: Evidence from China. Journal of Accounting and Public Policy, 41(4), 106947.
- Meade, J. A., & Shroff, A. (2022). Is Section 199A's Qualified Business Income Deduction Good Tax Policy?. ATA Journal of Legal Tax Research, 20(1), 47-69.
- Patatoukas, P. N., Sloan, R. G., & Wang, A. Y. (2022). Valuation uncertainty and short-sales constraints: Evidence from the IPO aftermarket. Management Science, 68(1), 608-634.
- Porumb, V. A., Zengin-Karaibrahimoglu, Y., Wang, S., & Lobo, G. J. (2022). Save money to lose money? Implications of opting out of a voluntary audit review for a firm’s cost of debt. European Accounting Review, 31(5), 1207-1232.
- 2021 Publications
- Campbell, J. L., Goldman, N. C., & Li, B. (2021). Do financing constraints lead to incremental tax planning? Evidence from the Pension Protection Act of 2006. Contemporary Accounting Research, 38(3), 1961-1999.Li, B. (2021). Separating information about cash flows from information about risk in losses. Management Science, 67(6), 3570-3595.
- Cho, H., & Muslu, V. (2021). How do firms change investments based on MD&A disclosures of peer firms?. The Accounting Review, 96(2), 177-204.
- Da, Z., Gurun, U. G., Li, B., & Warachka, M. (2021). Investment in a smaller world: The implications of air travel for investors and firms. Management Science, 67(1), 417-435.
- DeBoskey, D. G., Li, Y., Lobo, G. J., & Luo, Y. (2021). Corporate political transparency and the cost of debt. Review of Quantitative Finance and Accounting, 57, 111-145.
- Dhole, S., Liu, L., Lobo, G. J., & Mishra, S. (2021). Economic policy uncertainty and financial statement comparability. Journal of Accounting and Public Policy, 40(1), 106800.
- Fang, X., Pittman, J., & Zhao, Y. (2021). The importance of director external social networks to stock price crash risk. Contemporary Accounting Research, 38(2), 903-941.
- Filip, A., Lobo, G. J., & Paugam, L. (2021). Managerial discretion to delay the recognition of goodwill impairment: The role of enforcement. Journal of Business Finance & Accounting, 48(1-2), 36-69.
- Hasan, M. M., Lobo, G. J., & Qiu, B. (2021). Organizational capital, corporate tax avoidance, and firm value. Journal of Corporate Finance, 70, 102050.
- Kilic, E., Lobo, G., Ranasinghe, T., & Yi, L. (2021). Strategic usefulness of ignorance: evidence from income smoothing via retained interest of securitized loans. Review of Quantitative Finance and Accounting, 56, 245-272.
- Li, B. (2021). Separating information about cash flows from information about risk in losses. Management Science, 67(6), 3570-3595.
- Li, B., Siciliano, G., Venkatachalam, M., Naranjo, P., & Verdi, R. S. (2021). Economic consequences of IFRS adoption: The role of changes in disclosure quality. Contemporary Accounting Research, 38(1), 129-179.
- Liu, X., Lobo, G. J., & Yu, H. C. (2021). Is audit committee equity compensation related to audit fees?. Contemporary Accounting Research, 38(1), 740-769.
- Lobo, G. J., Wang, C., Wang, Y., & Wu, F. (2021). Debt enforcement and bank loans: evidence from insolvency practices worldwide. Asia-Pacific Journal of Accounting & Economics, 28(1), 153-182.
- Pittman, J. & Y. Zhao (2021). The Impact of Financial Statement Audits on Non-Income-Increasing Misreporting: Evidence from Restatements. Auditing: A Journal of Practice and Theory 40(3):127-153.
- Porumb, V. A., Zengin‐Karaibrahimoglu, Y., Lobo, G. J., Hooghiemstra, R., & De Waard, D. (2021). Expanded auditor's report disclosures and loan contracting. Contemporary Accounting Research, 38(4), 3214-3253.