Accountancy & Taxation

 

 

 

Bauer Accounting Faculty are Highly–Sought Thought Leaders

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 accounting faculty:

2010

  • Alciatore, Mimi, Dee-Callaway, Carol. “A Tale of Two Cities.” Oil, Gas & Energy Quarterly [forthcoming]
  • Alciatore, Mimi, Dee-Callaway, Carol. “Environmental Costs and Obligations for Oil and Gas Firms: A Five- Year Perspective.” Oil, Gas & Energy Quarterly [forthcoming]
  • Kanagaretnam, Kiridaran, Chee Yeow Lim and Gerald J. Lobo. “Auditor reputation and earnings management: International evidence from the banking industry.” Journal of Banking and Finance [forthcoming]
  • Lobo, Gerald J. and Jian Zhou. “Discretionary accrual changes following the Sarbanes-Oxley Act: Evidence from Canadian companies.” Journal of Accounting, Auditing & Finance [forthcoming]
  • Moser, W., K. Newberry and W.A. Puckett. “Bank Debt Covenants and Firms’ Responses to FAS 150 Liability Recognition: Evidence from Trust Preferred Stock.” Review of Accounting Studies [forthcoming]
  • Summers, George and Thomas Noland. “The Interest Rate Effects of Certification Awards and Underwriter Types in the School District Bond Market.” Academy of Accounting and Financial Studies Journal [forthcoming]
  • Chava, Sudheer, Agnes Cheng, Henry Huang and Gerald J. Lobo. “Implications of securities class action for cost of equity capital.” International Journal of Law and Management [2010]
  • Cheng, Agnes, Henry Huang, Yinghua Li and Gerald J. Lobo. “Institutional monitoring through shareholder litigation.” Journal of Financial Economics [2010]
  • Gamble, George O. and John E. Simms. “The role of activity-base costing in the development of segmented financial statements: An examination.”, Journal of Business & Economic Research [2010]
  • Langberg, Nisan and K. Sivaramakrishnan. “Voluntary disclosures and analyst feedback.” Journal of Accounting Research [2010]
  • Meade, Janet and Chia-Jung Chiang. “Recent judicial guidance on valuing conservation easements.” Taxation of Exempts [2010]
  • Meade, Janet. “The tax benefits of converting a C corporation with undervalued assets.” The CPA Journal [2010]
  • Meade, Janet. “Strategic planning for internal communication.” CPA Practice Management Forum [2010]

2009

  • Demski, Joel, John Fellingham and Haijin Lin. “Tension relevance.” Journal of Management Accounting Research [2009]
  • Demski, Joel, S. FitzGerald , Yuji Ijiri, Yumi Ijiri, and Haijin Lin. “Quantum information and accounting information: Exploring conceptual applications of topology.” Journal of Accounting and Public Policy [2009]
  • Demski, Joel, Haijin Lin and David Sappington. “Asset revaluation regulations.” Contemporary Accounting Research [2009]
  • Harris, David G. and Emre Kilic. “Bilateral Implicit Taxes and Anti-Competitive Banking Regulation.” Journal of American Taxation Association [2009]
  • Huang, Henry, Gerald J. Lobo and Jian Zhou. “Determinants and Accounting Consequences of Forming a Governance Committee.” Corporate Governance: An International Review [2009]
  • Kanagaretnam, Kiridaran, Gopal Krishnan and Gerald J. Lobo. “Is the market valuation of banks’ loan loss provision conditional on auditor reputation?” Journal of Banking and Finance [2009]
  • Kanagaretnam, Kiridaran, Emad Mohammad and Gerald J. Lobo. “Are Stock Options Grants to CEOs of Stagnant Firms Fair and Justified?” Journal of Business Ethics [2009]
  • Khumawala, Saleha and Teresa Gordon. “Theories of not-for-profit accounting: Comparison and application of current and proposed reporting frameworks.” Research in Governmental and Non-Profit Accounting [2009]
  • Khumawala, Saleha. “Education: Empowering the Children of Microfinance Clients.” Microfinance Insights [2009]
  • Khumawala, Saleha. “A Model for Microfinance Supported Education Programs.” Decision Line [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]
  • Meade, Janet. “Overtime pay requirements for salaried employees.” The CPA Journal [2009]
  • Meade, Janet. “When clients leave, learn.” CPA Practice Management Forum [2009]

2008

  • 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]
  • Demski, Joel S., John Fellingham and Haijin Lin. “Useful additional evaluation measures.” Journal of Management Accounting Research [2008]
  • Demski, Joel S., John Fellingham, Haijin Lin and Doug Schroeder. “Interaction between productivity and measurement.” Journal of Management Accounting Research [2008]
  • Drymiotes, George. “Managerial Influencing of Boards of Directors.” Journal of Management Accounting Research [2008]
  • Gamble, George, Mary Geddie, Thomas Noland and Cynthia Tollerson. “An analysis and comparison of bankers' perceptions of stock options.” Academy of Banking Studies Journal [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 Research [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, [2008]
  • Kanagaretnam, Kiridaran, Emad Mohammad and Gerald J. Lobo. “Determinants and Consequences of Large CEO Pay.” International Journal of Accounting and Finance [2008]
  • Khumawala, Saleha, Mary Fischer and Teresa Gordon. “Tax-exempt Organizations and Nonarticulation: Estimates Are No Substitute for Disclosure of Cash Provided by Operations.” Accounting Horizons [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]
  • Langberg, Nisan and K. Sivaramakrishnan. “Voluntary Disclosures and Information Production by Analysts.” Journal of Accounting and Economics [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]
  • 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]
  • Summers, George and Thomas Noland. “An Introduction to the U.S. Municipal Bond Market.” International Journal On Government Financial Management [2008]
  • Wynn, Jinyoung. “Legal liability coverage and voluntary disclosure.” The Accounting Review [2008]
  • Wynn, Jinyoung and Hyeesoo Chung. “Managerial legal liability coverage and earnings conservatism.” Journal of Accounting and Economics [2008]

BOOKS

  • Michael H. Granof and Saleha B. Khumawala. “Government and Not-for-Profit Accounting: Concepts & Practices,” 5th edition, 2011 copyright, John Wiley & Sons, Inc
  • Pratt, James W. and William N. Kulsrud. Individual Taxation, 2010 Edition. (Cengage Learning, 2009)
  • Pratt, James W. and William N. Kulsrud. Corporate, Partnership, Estate & Gift Taxation, 2010 Edition. (Cengage Learning, 2009)
  • Pratt, James W. and William N. Kulsrud. Federal Taxation, 2008 Edition. Thomson Learning. [May 2007]
  • Saleha B. Khumawala and Eric S. Berman. Governmental Accounting: Fundamentals Principles, Accounting Policy & Practice Portfolio Series (Portfolio 5140), Bureau of National Affairs (BNA, Tax & Accounting). 2010 copyright

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