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Department of
Accountancy & Taxation

Recent Publications

Research Database


Updated Annually

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.

  • 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.