Gerald Lobo

Professor - Arthur Andersen Chair in Accounting

Gerald Lobo


Gerald J. Lobo holds the Arthur Andersen Chair of 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 one hundred 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 Corporate Finance, Journal of Accounting, Auditing, & Finance, Journal of Business Finance & Accounting, Journal of Accounting and Public Policy, Auditing: A Journal of Practice & Theory, Journal of International Business Studies, Journal of Business Ethics, 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 2019, and the MBA Outstanding Faculty Award from the School of Management at Syracuse University in 1999.

Research Interests

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

Selected Publications

  • Financial Literacy and IPO Underpricing (with Xiaoran Jia, Kiridaran Kanagaretnam, and Chee Yeow Lim), Journal of Financial and Quantitative Analysis, forthcoming.
  • Overprecise Forecasts (with Yi Dong, Xuejiao Liu, and Chenkai Ni), Review of Accounting Studies, forthcoming.
  • Threat of Exit by Non-blockholders and Income Smoothing: Evidence from Foreign Institutional Investors in Japan (with Parthiban David, Augustine Duru, Johan Maharjan, and Yijiang Zhao), Contemporary Accounting Research, June 2022.
  • Expanded Auditor's Report Disclosures and Loan Contracting (with Vlad Porumb, Yasemin Karaibrahimoglu, Reggy Hooghiemstra, and Dick de Waard), Contemporary Accounting Research, Winter 2021.
  • Is Audit Committee Equity Compensation Related to Audit Fees? (with Xinming Liu and Hung-Chao Yu), Contemporary Accounting Research, Spring 2021.
  • Societal Trust and Management Earnings Forecasts (with Yuyan Guan, Albert Tsang, and Xiangang Xin), The Accounting Review, September 2020.
  • Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors' Assessment of Going Concern Risk (with Lorenzo Dal Maso, Francesco Mazzi, and Luc Paugam), Contemporary Accounting Research, June 2020.
  • Do Firms That Have a Common Signing Auditor Exhibit Higher Earnings Comparability? (with Jeff Zeyun Chen, Mei-Hui Chen, and Chen-Lung Chin), The Accounting Review, May 2020.
  • Cross-country Evidence on the Relation between Societal Trust and Risk-taking by Banks, (with Kiridaran Kanagaretnam, Chong Wang, and Denis Whalen), Journal of Financial and Quantitative Analysis, February 2019.
  • Societal Trust and Corporate Tax Aggressiveness, (with Kiridaran Kanagaretnam, Jimmy Lee, and Chee Yeow Lim), Review of Accounting Studies, December 2018.
  • Accounting Comparability and Relative Performance Evaluation in CEO Compensation, (with Michael Neel and Adrienne Rhodes), Review of Accounting Studies, September 2018.
  • Do Banks Price Independent Directors' Attention?(with Henry He Huang, Chong Wang, and Jian Zhou), Journal of Financial and Quantitative Analysis, August 2018.
  • Loan Sales and Borrowers' Accounting Conservatism, (with Saiying Deng, Yutao Li, and Pei Shao), Contemporary Accounting Research, June 2018.
  • Accounting Quality, Liquidity Risk, and Post-earnings Announcement Drift, (with Jeff Zeyun Chen and Joseph H. Zhang), Contemporary Accounting Research, Fall 2017.
  • The Effect of Analyst Forecasts During Earnings Announcements on Investor Responses to Reported Earnings, (with Minsup Song and Mary Stanford), The Accounting Review, May 2017.
  • Accounting Conservatism and External Financing Decisions, (with Beng Wee Goh, Chee Yeow Lim, and Yen H. Tong), Contemporary Accounting Research, Spring 2017.
  • 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, Spring 2017.
  • 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.
  • 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.
  • 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.

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The University of Michigan