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 publications by our faculty.
- Harris, David G. and Emre Kilic. “Bilateral Implicit Taxes and Anti-Competitive Banking Regulation.” Journal of American Taxation Association [2009]
- Lin, Haijin, J. Demski, S. FitzGerald, Yumi Ijiri and Yuji Ijiri. “Quantum Information and Accounting Information: Exploring Conceptual Applications of Topology.” Journal of Accounting and Public Policy [2009]
- Lobo, Gerald, Agnes Cheng, Henry Huang and Yinghua Li. “Institutional Monitoring through Shareholder Litigation.” Journal of Financial Economics [2009]
- Lobo, Gerald and Jian Zhou. “Discretionary Accrual Changes Following the Sarbanes-Oxley Act: Evidence from Canadian Companies.” Journal of Accounting, Auditing & Finance. [2009]
- Lobo, Gerald, Kiridaran Kanagaretnam and Emad Mohammad. “Corporate Life Cycle and CEO Stock Options Grants.” Journal of Business Ethics. [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]
- 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]
- Drymiotes, George. “Managerial Influencing of Boards of Directors.” Journal of Management Accounting Research [2008]
- Fischer, Mary, Teresa Gordan and Saleha Khumawala. “Tax-exempt Organizations and Nonarticulation: Estimates Are No Substitute for Disclosure of Cash Provided by Operations.” Accounting Horizons. Vol. 22, No. 2, 2008, pp. 133-158. [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 Journal [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, Vol. 12. [2008]
- Hemmer, Thomas. “Discussion of: Marking-to-Market: Panacea or Pandora’s Box?” Journal of Accounting Research [2008]
- Hemmer, Thomas and E. Labro. “A Theory of the Optimal Relation between the Properties of Internal and External Reporting Systems.” Journal of Accounting Research [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]
- 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]
- Lobo, Gerald, Kiridaran Kanagaretnam and Emad Mohammad. “Determinants and Consequences of Large CEO Pay.” International Journal of Accounting and 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]
- Noland, Thomas, George Gamble, Mary Geddie and Cynthia Tollerson. “An analysis and comparison of bankers' perceptions of stock options.” Academy of Banking Studies Journal [2008]
- Noland, Thomas and George Summers. “An Introduction to the U.S. Municipal Bond Market.” International Journal On Government Financial Management [2008]
- Sivaramakrishnan, (Shiva) K. and Nisan Langberg. “Voluntary Disclosures and Information Production by Analysts.” Journal of Accounting and Economics. [2008]
- Sivaramakrishnan, (Shiva) K. and Praveen Kumar. “Who Monitors the Monitor? The Effect of Board Independence on Executive Compensation and Firm Value.” Review of Financial Studies. [2008]
- Gamble, George, Cynthia Tollerson, Mary Geddie, and Thomas Noland. “An Analysis and Comparison of Bankers’ Perceptions of Stock Options in 1999 and 2005.” Academy of Banking Studies Journal. [October 2007]
- Lobo, Gerald, Kiridaran Kanagaretnam and Dennis Whalen. “Does Good Corporate Governance Reduce Information Asymmetry Around Quarterly Earnings Announcements?” Journal of Accounting and Public Policy. [July/August 2007]
- Drymiotes, George. “The Monitoring Role of Insiders.” Journal of Accounting and Economics. [2007]
- Hemmer, Thomas. “Discussion of Marking-to-Market: Panacea or Pandora’s Box?” Journal of Accounting Research. [2007]
- Hemmer, Thomas, Q. Chen, and Y. Zhang. “On the Relation Between Conservatism in Accounting Standards and Incentives for Earnings Management.” Journal of Accounting Research. [2007]
- Hemmer, Thomas and Frank Gigler. “Unlimited Renegotiation, Moral Hazard, and the Value of Limiting Commitment.” Economic Theory. [2007]
- Khumawala, Saleha, Teresa Gordon, Marla Kraut and Janet Meade. “The Quality and Reliability of Form 990 Data: Are Users Being Misled?” Academy of Accounting and Financial Studies Journal, Vol. 11, 2007, pp 27-49. [2007]
- Hemmer, Thomas and J. Christensen. “Analytical Modeling of Cost in Management Accounting Research.” Handbook of Management Accounting Research. [2006]
- Hemmer, Thomas. “On the Subtleties of the Principal-Agent Model.” Essays on Accounting Theory in Honour of Joel S. Demski, Springer. [2006]
- Hemmer, Thomas. “Discussion of Limited Commitment in Multi-Agent Contracting.” Contemporary Accounting Research.
BOOKS
- Pratt, James W. and William N. Kulsrud. Individual Taxation, 2008 Edition. Thomson Learning. [May 2007]
- Pratt, James W. and William N. Kulsrud. Corporate, Partnership, Estate & Gift Taxation, 2008 Edition. Thomson Learning. [May 2007]
- Pratt, James W. and William N. Kulsrud. Federal Taxation, 2008 Edition. Thomson Learning. [May 2007]